Penelitian ini bertujuan untuk mengetahui, mengkaji, dan menganalisis mengenai penentuan nilai limit dan optimalisasi pelaksanaan lelang barang gratifikasi di Yogyakarta tahun 2014. Penelitian ini menggunakan jenis penelitian yurisdis empiris. Data yang digunakan terdiri dari data primer yang didapatkan melalui wawancara dengan responden serta narasumber dan data sekunder dari penelitian kepustakaan. Seluruh data kemudian diuraikan dan dianalisa secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PKNSI menetapkan nilai limit dari nilai wajar yang dihasilkan oleh Tim penilai, yang dikurangi dengan faktor-faktor risiko lelang. Dilihat dari karakteristiknya, barang-barang gratifikasi yang dilelang di Yogyakarta rata-rata hanya diterapkan pertimbangan faktor risiko lelang berupa bea lelang sebesar 2%. Faktor risiko bea lelang ini nantinya harus dibayarkan oleh Pembeli pada saat pelunasan barang yang dibelinya. Optimalisasi pelaksanaan lelang diimplementasikan melalui banyak dan bervariasinya objek lelang yang dipamerkan dalam Open house, serta adanya katalog barang; pengumuman lelang dilakukan secara luas melalui media massa dan online disertai sosialisasi lelang; pelaksanaan lelang tertib dan dibantu oleh Asflager yang mampu mempersuasi peserta dalam penawaran; serta acara �Mata Najwa� yang berhasil menjaring banyaknya peserta lelang.

This research aims to discover, assess, and analyze about the determination of the limit value and optimization of implementation of the auction of goods gratification in Yogyakarta in the year of 2014. This research uses empirical yuridis type of research. The data used are composed of primary data which obtained through interviews with the respondents and interviewees and secondary data from library research. All of the data are described and analyzed by qualitative descriptive. The results of the research showed that the Directorate of State Assets and Information System Management (PKNSI) sets the limit value on the basis of reasonable value that produced by the appraiserss team, which was reduced by the factors of the risk of auction. Views of its characteristics, the goods of gratification were auctioned in Yogyakarta that average is only applied based on consideration of risk factors of auction in the form ofan auction fee of 2%. Optimization of the execution of auctions affected by many and affordable auction objects exhibited in the Open house, as well as the existence of a catalogue of goods makes it easy for prospective bidder choose the goods of interest; the announcement of the auction is carried out through the mass media and online accompanied by socialization auction; implementation of the auctions are orderly and conducive, and assisted by Asflager who was able to persuade the participants in the offer; as well as "Mata Najwa" managed to suck up the enthusiasm of the visitors to participate in Anti-corruption Festival.

Kata Kunci : nilai limit, lelang barang gratifikasi, optimalisasi lelang