REGISTRATION OF LOCAL GOVERNMENT ASSET IN WEST SUMATRA THAT DERIVED FROM COMMUNAL LAND

Yulia Mirwati, YM (2017) REGISTRATION OF LOCAL GOVERNMENT ASSET IN WEST SUMATRA THAT DERIVED FROM COMMUNAL LAND. In: International Conference On Social Sciences Research, Desember 2017, Malaysia.

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Abstract

Registration of land assets of Local Government is very important to do. It aims in addition to securing local government assets, inventory assets of the local government to provide clarity and legal status of local government assets as well as to provide legal certainty. West Sumatra Province with an area of 42,297.30 km² or equal to 2.21% of the total area of Indonesia.1 The land type in West Sumatra is state land, land rights and communal land. Communal land is the most dominant land types with stratified kind that is communal villages, tribes and peoples.2 In the Governement Regulation Number 24 Year 2005 about Government Accounting Standards, one of government financial reporting unit is permanent asset, land, so that the local government asset inventory got very serious attention. The most fundamental issue is the certification of government assets in the form of communal land, which is not included in the object of certification of land according to Governement Regulation Number 24 Year 1997. This research used normative method, as supporting data conducted field research by using purposive sampling method, the data collection tool by interview. The results of this research found that the registration of the local government assets that taken from communal land has changed the communal concepts into individual concepts, and contrary to the concept, values, norms and interests.

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