The importance of asset management in the Department of Health in achieving optimal health services in Puskesmas, the asset management process in the form of medical devices needs to be monitored to find out weaknesses and strengths in the implementation of its operations. This study aims to analyze how the planning and procurement of medical devices in the Jeneponto District Health Office. This research is a qualitative research with indepth interview method. The number of research subjects were 7 informants selected by purposive sampling technique. The data is analyzed through three stages namely data reduction, data presentation and conclusion drawing, validity testing using source triangulation techniques and theory. The results showed that in the planning of medical devices according to procedures but not supported by medical equipment calibration budget, procurement for medical devices was in accordance with procedures but there was no stock of medical devices available in the distributor / distributor resulting in a medical device vacancy. It is recommended to the health department to increase the budget for planning the maintenance of medical devices that will be calibrated and in the procurement of goods should ensure the availability of medical devices in the health department so that they can be distributed and anticipate the emptiness of medical devices in health centers by providing a Buffer Stock.