Berdasarkan amanat undang-undang nomor 23 tahun 2014 tentang pemerintahan daerah, kewenangan pendidikan sekolah menengah atas (sma) dan sekolah menengah kejuruan (smk) di pemerintah kabupaten/kota, diambil alih oleh pemerintah provinsi. adanya pelimpahan kewenangan berimplikasi pada peralihan aset daerah dari pemerintah kabupaten/kota kepada pemerintah provinsi sebagai akibat pembagian urusan pemerintahan konkuren, khususnya aset daerah berupa tanah dan bangunan pendidikan menengah sma/smk. ketentuan peralihan aset daerah berdasarkan pasal 404 uu pemda 2014 yang diberikan tenggang waktu 2 (dua) tahun semenjak undang-undang tersebut diundangkan. saat ini di kota tarakan adanya tanah dan bangunan sma/smk yang belum dialihkan kepada pemerintah provinsi kalimantan utara yakni sma negeri 1 (satu) dan sma negeri 2 (dua) kota tarakan. penelitian ini bertujuan untuk mengetahui proses peralihan dan faktor kendala peralihan aset daerah berupa tanah dan bangunan dalam peyelenggaraan pendidikan menengah sma/smk di kota tarakan. metode penelitian ini menggunakan metode deskriptif kualitatif dengan menggunakan data empiris yang dikumpulkan melalui kepustakaan, wawancara dan dokumentasi. hasil penelitian ini menunjukan proses peralihan aset daerah berupa tanah dan bangunan pendidikan menengah sma/smk kota tarakan, proses peralihan dimulai dari dinas pendidikan dan kebudayan kota tarakan melakukan pencatatan dan inventarisasi aset. data inventarisasi aset tersebut selanjutnya diserahkan kepada badan pengelolaan keuangan dan aset daerah (bpkad) kota tarakan, data inventarisasi aset tersebut direkapitulasi dan dituangkan dalam dokumen inventarisasi p3d sebagai draf lampiran berita acara serah terima (bast). dokumen inventarisasi p3d disampaikan kepada bpkad provinsi kalimantan utara untuk dilakukanya proses verifikasi dan validasi data inventarisasi p3d. hasil verifikasi dan validasi dokumen inventarisasi ditetapkan menjadi lampiran berita acara serah terima (bast). selanjutnya, proses serah terima ditandai dengan penandatanganan oleh gubenur kalimantan utara dan walikota kota tarakan. adapun faktor kendala peralihan aset berupa tanah dan bangunan sma/smk yaitu kendala inventarisasi aset, administrasi dan hutang.

Abstract based on the mandate of law number 23 of 2014 concerning regional government, the authority of the education of senior high schools and vocational high schools in the district or city government is taken over by the provincial government. the transfer of authority has implications for the transfer of regional assets from the district or city government to the provincial government as a result of the division of concurrent government affairs, especially regional assets in the form of land and buildings for secondary or high school education. provisions on the transfer of regional assets are based on article 404 of the 2014 regional government law, which has been given a grace period of two years since the act was enacted. at present in the city of tarakan there is land and buildings for senior high schools and vocational high schools that have not been transferred to the government of the province of north kalimantan, namely senior high schools one and two kota tarakan. this study aims to determine the transition process and the transfer factor constraints of regional assets in the form of land and buildings in the implementation of secondary education in the city of tarakan. this research method uses descriptive qualitative method using empirical data collected through literature, interviews and documentation. the results of this study show that the process of transferring regional assets in the form of land and secondary education buildings in tarakan city high school and vocational high school, the transition process starts from the department of education and culture tarakan city records and inventory assets. the asset inventory data is then submitted to the tarakan city financial and asset management agency (bpkad), the asset inventory data is recapitulated and set forth in the p3d inventory document as a draft of the attachment to the handover report (bast). p3d inventory document submitted to bpkad of north kalimantan province for the verification and validation of p3d inventory data. the results of the verification and validation of the inventory documents are set to be an attachment to the handover report (bast). subsequently, the handover process was marked by signing by the north kalimantan governor and the mayor of tarakan city. the constraints of asset transfer in the form of land and buildings for senior high schools and vocational high schools are asset, administrative and debt inventory constraints.