Smart Aset in Palangkaraya City is one of the innovations developed by the Palangkaraya City Government to make public services more effective and efficient. Smart aset applications can communicate to the government whenever and wherever."Smart aset (Android-Based Asset Management System and Integrated QR Code) is considered to be one who can help SPIP Internal Oversight SOPD and useful for search goods faster. In addition the application smart aset is so helpful, also facilitate the process of census or inventory of assets that improve the ease of control of assets, the assets become part Oversight Efforts opinion maintains BPK. This study uses the literature review method, where this method compares with previous research and looks for new things that have not been studied.The results of this study we can analyze the purpose of smart aset contained in government regulation No. 27 of 2014 article 3 paragraph 2 is one goal with good governance concepts. ICT has become part of the realization of a smart city. Android-based application called Smart Aset aims to improve efficiency and effectiveness in public service. With this application is expected that all government officials participated and continue to work together to develop ber innovation in public service in order to implement good governance.