Jurnal Terapan Pemerintahan Minangkabau Vol. 2, No. 1, Edisi Januari – Juni 2022, pp.1-11 Website: http://ejournal.ipdn.ac.id/jtpm, e-ISSN: 2798-9380, p-ISSN: 2798-9941 Institut Pemerintahan Dalam Negeri Kampus Sumatera Barat 1 Pengelolaan Aset Tetap Dalam Mewujudkan Opini Wajar Tanpa Pengecualian di Kabupaten Timor Tengah Utara Penulis: Afni Nooraini 1 , Chatarina De Ricci R. Mamulak 2 , Marja Sinurat 3 Afiliasi: Fakultas Manajemen Pemerintahan Institut Pemerintahan Dalam Negeri, Indonesia 1,3 Pemerintah Provinsi Nusa Tenggara Timur, Indonesia 2 Email: afni.na@ipdn.ac.id 1 , chatarinamamulak@gmail.com 2 , dr.marjasinurat@yahoo.com 3 ©2022 by the authors. Submitted for possible open access publication under the terms and conditions of the Creative Commons Attribution-ShareAlike 4.0 International License-(CC-BY-SA) (https://creativecommons.org/licenses/by-sa/4.0/) DOI : https://doi.org/10.33701 / jtpm.v2i1.2442 *Penulis Korespondensi Afni Nooraini Institut Pemerintahan Dalam Negeri (IPDN) Email: afni.na@ipdn.ac.id Diterima: 13 April 2022 Direvisi: 27 April 2022 Publikasi Online: 25 Juni 2022 Abstract The Regional Government Financial Reports (LKPD) of Timor Tengah Utara Regency for the last five years have always received a Fair Opinion with an Exception (WDP) due to several factors, namely the insufficient management of fixed assets. This study aims to determine the management of fixed assets, inhibiting factors and supporting factors in the management of fixed assets as well as the efforts made to overcome obstacles so that the realization of Unqualified Opinion (WTP) can be realized. This study used descriptive qualitative method with inductive approach. Determining the information used is a purposive sampling technique. Data collection techniques were carried out by interview, observation, and documentation. The results show that the management of fixed assets in Timor Tengah Utara Regency has not been implemented optimally because there are several obstacles, incomplete asset acquisition documents, lack of human resources competence in running SIMDA BMD and the application of Accrual-Based Government Accounting Standards and problematic SIMDA BMD network connections. The supporting factors in the implementation of fixed asset management are adequate human resources development policies, reports on the results of BMD procurement running well and adequate supporting tools. Efforts are being made, among others: completing fixed asset documents and processing fixed assets correctly, submitting a lost fixed asset to MP TP-TGR, increasing competence for human resources and implementing the SIMDA BMD application that can be integrated into all OPDs in Timor Tengah Utara Regency. Keywords: Fixed Asset Management; Local Government Financial Reports (LKPD); Financial Statement Opinion Abstrak Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Timor Tengah Utara selama lima tahun terakhir selalu memperoleh Opini Wajar Dengan Pengecualian (WDP) yang disebabkan beberapa faktor yaitu pengelolaan aset tetap yang belum memadai. Penelitian ini bertujuan untuk mengetahui pelaksanaan pengelolaan aset tetap, faktor penghambat dan faktor pendukung pengelolaan aset tetap serta upaya yang dilakukan dalam mengatasi hambatan sehingga terwujudnya Opini Wajar Tanpa Pengecualian (WTP). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan induktif. Penentuan informan yang digunakan ialah teknik purposive sampling. Teknik pengumpulan data yang dilakukan dengan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan pengelolaan aset tetap di Kabupaten Timor Tengah Utara belum dilaksanakan secara maksimal karena terdapat