PUBLIC ASSET MANAGEMENT: THE REALIZATION OF LOCAL WISDOM THROUGH EMILE DURKHEIM?S IDEA OF SOCIAL SOLIDARITY

This study aims to examine the concept of assitinaja in Bombana Regency's asset management information system , by looking at how actors who act adapt to the organizational environment and leadership style, as well as interactions between actors. This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of BombanaRegency . This study uses Emile Durkheim's analysis of Social Solidarity . This study investigates the accounting information system model that supports decision making, especially decisions related to fixed assets. In the final part of this study, critics of the characteristics needed in compiling an accounting information system are reliable will appear. The results of this study highlight the benefits of Durkheim's method adopted in this study, namely mechanistic social solidarity. This is nothing new, but it is a further development. The concept of government organizations is primarily useful for describing the phenomenon as a whole (in terms of asset management) By looking at Bombana Regency we have gotten a spectacle of how previously the voices were inaudible, increasing recognition at the national level through the BPK Audit. Despite the fact that managers in work units (dinas) are not part of certain categories of professionals, such as accountants, their situation has created work groupings, but synergized in social solidarity. This grouping can be relevant even though they are not based on a particular career background or identity. Furthermore, as suggested by Durkheim, they came from outside the traditional site (mechanistic), that it originated from a common interest which led to recognition on social networks.