Penatausahaan barang milik daerah merupakan salah satu bagian penting dalam rangka menyusun laporan keuangan pemerintah daerah yang akurat dan andal. Skripsi ini membahas mengenai penatausahaan barang milik daerah di Pemerintahan Kabupaten Buru dan bertujuan menggambarkan proses penatausahaan yang terjadi di Pemerintah Kabupaten Buru, mengidentifikasi kendala yang ditemui, dan memberikan rekomendasi. Penelitian ini menggunakan metode kualitatif dan teknik pengumpulan data melalui wawancara, observasi, dan literatur. Hasil penelitian menunjukkan bahwa secara umum proses pembukuan, inventarisasi, dan pelaporan telah sesuai dengan ketentuan tetapi terdapat perbedaan proses pelaporan dan beberapa kendala dalam pelaksanaannya.
Fixed asset management is one of the important parts in preparing accurate and reliable regional financial statements. This thesis focuses on analyzing the management of fixed asset at the Government of Buru Regency and aims to explain the process of asset management that is currently run by the Buru Regency, identify the problems that are met during the process, and provide recommendations regarding the management. This research uses qualitative method and gathers the data through interviews, observation and related literatures. Result shows that the processes of administration, inventory, and reporting have generally been done according to the regulation but there are few differences and some problems have occurred in the fixed asset management process.