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This study aims to analyze the suitability of the implementation the local assets management with regulations, analyze the constraints faced in the management of local assets and efforts made for better management of regional assets. This is a qualitative study with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. The result of this research shows that the local asset management in Bolaang Mongondow is implemented based on Regulation by Minister of Home Affairs No. 19 of 2016 which covers the process of planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, deletion, alienation, administration and coaching, supervision and control. But the process of destruction has not been conducted. It is because the local government has judged that there is no property belonging to the region being eligible to be destroyed. Additionally, there are obstacles encountered in asset management that are low compliance of regional apparatuses, lack of local regulations for local asset management, ineffective asset inventories, insufficient human resource competencies, lack of firm leadership commitments and resource constraints in the form of budgets and facilities in local assets management. Efforts have been conducted such as asset valuation, legal audit, asset inventory and improvement in leadership commitment. However, these efforts are required to be strongly supported by the regulation in the form of local regulations, improvement in compliance, attitude, perception, and responsibility for regional apparatus, assertiveness by the leadership, need a reward and punishment strategy for the performance of regional apparatus, involving the steward in the planning process and the use of SIMDA-BMD for the administration process in each regional work unit.

Government Accounting Standards is principles of accounting that is applied in preparing and reporting financial statements that is written in Government Regulation 2010 No. 71 about the accrual basic. The purpose of the research is to examine reporting financial statement of DPPKAD Kota Kotamobagu in the implementation of Government Regulation 2010 No. 71 and the differences of reporting financial statement based on the accrual basic and cash towards accrual basic. This research is using descriptive analysis method. Data are obtained through field study. The results are DPPKAD has not apply the Government Regulation 2010 No. 71 yet but it has based on Government Regulation 2005 No. 24. SAP about cash toward accrual basic reports 2 financial staments those are statment of financial position and budget realization statement whereas accrual basic has 6 financial statements those are statement of financial position, budget realization statement, operational statement, retained earning statement, statement of changes budgets balance over and notes to financial statement. So hopefully in the next year, DPPKAD Kota Kotamobagu has applied the government regulation 2010 No. 71 and held socialization and technical assistance in order to improve the quality of human resources so as to produce financial statements that accountable and transparent.