Analysis of the Implementation of Fixed Asset Management in Merauke Regency Papua

This study aims to analyze the implementation of fixed asset management by measuring the importance and performance of crucial factors of fixed asset management that has been applied by Local government of Merauke Regency in 2017.This research uses quantitative description approach and purposive sampling technique to get 39 sample respondents. The variables used in this study have been adjusted base on laws and regulation on local assetmanagement. Tools of analysis are Importance-Performance Analysis which measure the importance level of any factors that influence the performance quality. The result shows that variables determination of the value of fixed assets in the preparation of the Financial Statements in accordance with SAP (Government Accounting Standards) has higher importance level with mean value 4,59 and modus value 5 (very important). While the less important variables are the involvement of third party (private) and society (partnership) in utilizing fixed asset with mean value 3.36 and modus 3 (quite important). The other result shows that variables determination of the value of fixed assets in the preparation of the Financial Statements in accordance with SAP (Government Accounting Standards) has higher performance level with mean value 4,33 and modus value 5 (good).On the other hand, the involvement of third party (private) and society (partnership) in utilizing land and building asset variable shows the lowest performance level with mean value 3,72 and modus value 3 (quite good).