Local government-owned asset(s) is all goods that purchased or obtained at the expense from the local Government Budget or from other legitimate acquisitions. The accountability of the Local government-owned asset(s) becomes very important when the government is obliged to report the accountability for the execution of the Local government budget as Local Government Financial Reports. The Local Government Financial Report of Malang City received qualified Opinion five times in a row. However, during the initial research, the researcher found that the results of the inspection on fixed asset management at December 31, 2019 showed weaknesses, there is several unknown vehicles. This research was conducted in relation to the Policy Implementation of the Minister of Home Affairs Regulation Number 19 of 2016 concerning Guidelines How to manage Local Government-Owned Assets asset that held in Malang City. The focus of this research is so that we have to know and analyze the process of manage the Local Government-Owned Asset based on the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines How to manage Local Government-Owned Assets. This research activity uses descriptive research methods with a qualitative approach. Techniques that use to collect the data was by interviews, observation, and documentation. This research uses data analysis techniques that proposed by Miles and Huberman, that called qualitative data analysis which interactively and continuously. Based on the research results, it can be obtained that the process of managing Local government-owned asset in Malang City is in accordance with the Minister of Home Affairs Regulation Number 19 of 2016. The results of the implementation can be seen from the process of administering assets that has been carried out based on Minister of Home Affairs Regulation Number 19 of 2016, starting from planning needs and budgeting, procuring, using, utilizing, securing and maintenance, valuing, transferring, destructing, eliminating, administrating and guiding, controlling and surveil lancing. Support factor: the existence of the Local government-owned asset Management Information System application as an application that helps in administering Local government-owned asset(s). The Resist factor: lack of data on assets aged 10 years and over, which affects the balance of financial sheet and assets.

Keywords: Local government-owned assets; Management