scholarly journals REGIONAL ASSET MANAGEMENT MECHANISM OF WEST ACEH DISTRICT (SHARIA ASSET MANAGEMENT PERSPECTIVE ANALYSIS AND PERMENDAGRI NO. 19 YEAR 2016)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
M Husin

This Study aims to describe the management of regional management in west Aceh regency and to determine whether or not the regional asset management is appropriate from the perspective of sharia asset management and PERMENDAGRI number 19 of 2016. the approach of this research is qualitative with descriptive analysis method. the sample used in this study is the civil servants of the West Aceh regional financial management agency (BPKD) who have a relationship whit regional asset management policies. the result of the study show that the management of fixed assets/regional property at the regional management agency (BPKD) Aceh Barat has done it optimally and in accordance with the systems and procedures of the cycle of managing the property of the region as stipulated in domestic regulation number 19 of 2016 concerning guidelines for the management of regional property. planning according to needs and procurement of asset carried out in a transparent manner as well as utilization that can be utilized by the community with a borrow and use system. the implementation of asset management is also in accordance with Islamic law, namely management which is based on Islamic values such as trust, reliability and freedom, balance and can be accounted for. these Islamic principles are applied and used as the basis for the asset management mechanism. some of the obstacles or inhibiting factors encounted in implementing the regional property management cycle are human resources due to the need for specific knowledge and understanding of the regional-owned asset management mechanism.

2019 ◽  
Vol 2 (2) ◽  
pp. 66-78
Author(s):  
Christina Randalayuk ◽  
Meinarni Asnawi ◽  
Anthonius H. Citra Wijaya

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.


2019 ◽  
Vol 4 (02) ◽  
pp. 71-81
Author(s):  
Dasep Suryanto

The purpose of this study was to determine the effect of work motivation, work ability and work environment together on the performance of Civil Servants of the Department of Financial and Asset Management in the District of Lima Puluh Kota. Types and sources of data from this study consist of primary data, that is data obtained from respondents using a questionnaire instrument, and secondary data, namely data obtained from related literatures such as literature studies, documentation and records that are related to research. Data collection techniques used in testing the research hypothesis are descriptive analysis, classic assumption tests and multiple linear regression analyzes. The results of the study found that 1) work motivation had a significant effect on the performance of the Lima Puluh Kota District Civil Servants' Office of Financial and Asset Management, 2) work ability had a significant effect on the performance of the Civil Servants Office of the Lima Puluh City Regional Managing Office, 3 ) the work environment has a significant effect on the performance of the Civil Servants of the Revenue Service of Financial Management and the Asset Region of Lima Puluh Kota, 4) work motivation, work ability and the work environment together have a positive and significant effect on the performance of the Civil Servants of the Revenue Service of Financial Management and Asset Daerah Lima Puluh Kota.


2019 ◽  
Vol 4 (2) ◽  
pp. 215-236
Author(s):  
Esduo Ramadhano Labasido ◽  
Darwanis Darwanis

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.


2019 ◽  
Vol 1 (1) ◽  
pp. 43-51
Author(s):  
Arief Poedjianto ◽  
Warjio Warjio ◽  
Isnaini Isnaini

This study aimed to evaluate the administration of property in the area of Financial Management Agency of Aceh Singkil Regency which has the function of asset management area. This study used qualitative research methods. Observation is the participation of the data collection methods used to collect research data. The survey results revealed that the evaluation of the procedure of administration of fixed assets, including: accounting, inventory and reporting as well as the completeness of the card inventory of goods, gained an average level of suitability administration of fixed assets for the Government of Aceh Singkil Regency is 57%, which means the administration of fixed assets for the Government Aceh Singkil meet enough criteria in accordance with Regulation No. 19 Year 2016. The obstacles faced in the administration of fixed assets are (1) The lack of work ethic and discipline of user goods (2) The limited data of supporting fixed assets, (3) Lack of education and training related to the management of local goods, (4) The low coordination and commitment of the parties involved in the administration of the fixed assets, and (5) No use of applications in the recording of local goods. 


KINDAI ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. 523-541
Author(s):  
Muhammad Ridwan

Abstract. This study aims to determine and analyze the Influence of inventory, legal audit and asset assessment in partially and simultaneously to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency. This research method uses a survey method with 63 respondents and then analyzes the data using the instrument test and multiple linear regression analysis. The results showed that the Inventory has a partial influence to the optimization of fixed assets, which is indicated by t count as 9,122. Legal audit partially influences to the optimization of fixed assets, which is indicated by t count as 8.452. The asset assessment has a partial Influence to the optimization of fixed assets, which is indicated by t count as 2.513. Inventory, Legal audit and Asset Assessments are simultaneously influence to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency, which is indicated by F count as 81.750.   Keywords: Inventory, Legal audit, Asset Assessment and Optimization of fixed assets.   Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh inventarisasi, legal audit dan penilaian secara parsial dan secara simultan terhadap optimalisasi aset tetap di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tanah Bumbu. Metode penelitian ini menggunakan metode survey dengan jumlah responden sebanyak 63 orang kemudian dilakukan analisis data dengan menggunakan uji instrument dan analisis regresi liniear berganda. Hasil penelitian menunjukkan bahwa Inventarisasi berpengaruh secara parsial terhadap optimalisasi aset tetap yang ditunjukkan dengan nilai t hitung sebesar 9,122. Legal audit berpengaruh secara parsial terhadap optimalisasi aset tetap yang ditunjukkan dengan nilai t hitung sebesar 8,452. Penilaian berpengaruh secara parsial terhadap optimalisasi aset tetap yang ditunjukkan dengan nilai t hitung sebesar 2,513. Inventarisasi, Legal audit dan Penilaian berpengaruh secara simultan terhadap optimalisasi aset tetap Badan pengelolaan keuangan dan aset daerah yang ditunjukkan dengan nilai F hitung sebesar 81,750.   Kata kunci: Inventarisasi, Legal audit, Penilaian dan Optimalisasi Aset


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wigia A.L. Junus ◽  
Lintje Kalangi ◽  
I Gede Suwetja

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.


2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Sampoel Johanes Nofry ◽  
Jullie J Sondakh ◽  
Winston Pontoh

The Letter of Provision of Funds is the first step in the cash disbursement transactions for the Unit of Work Device Area within a region. The system contained in the process for issuing letters of Provision of Funds has been determined by the Minister of Home Affairs regulation number 21 year 2011. This study aims is to determine how the effectiveness of the system applied to the Regional Financial and Asset Management Agency of Minahasa District in issuing the Letter of Provision of Funds based on SE.903/316/BAKD. The result of the research shows that the Regional Financial and Asset Management Agency of Minahasa has been effective in issuing letter of provision of funds in accordance with the Regulation of the Minister of Home Affairs Number 21 Year 2011 SE.903/316/BAKD concerning guidelines on regional financial management.


Author(s):  
Pamfilia Ferdinanda Montayop ◽  
Westim Ratang ◽  
Arius Kambu

This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency. Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization.


Author(s):  
Lilis Endang Wijayanti ◽  
Fran Sayekti ◽  
Reschiwati ◽  
Dyah Pratita

The aim of this study is analyzed the factors which influence the performance of the state civil servants (ASN / PNS) who work in the Regional Asset and Financial Management Agency in the Special Region of Yogyakarta. The object of this study are ASN because their performance was assumed not clearly detected. In this study their performance will be linked to work environment, motivation, discipline and work experience. The ASN who have long work experience, high motivation and high discipline resulted good performance. The study uses a moderation variable testing model. The Work Environment as a moderating variable that moderates the effect of the independent variable (motivation, discipline and work experience) on the dependent variable (performance). Work Environment is a working condition and facility faced by ASN. If the work environment is comfortable, ASN will be motivated to work well, so that performance is also high. Experienced ASNs tend to learn a lot from their experience so that their performance is higher. If the ASN is experienced and in a comfortable work environment, the performance will be higher. Likewise, if the ASN has a high level of motivation and discipline and is in a comfortable work environment, the performance will be even higher. The study was conducted by distributing questionnaires to ASN in the area of the Regional Financial and Asset Management Agency in all districts and cities of Wilayah DIY. Data obtained using multiple regression. The results of the data analysis show that the work environment has an effect on ASN performance. The work environment variable also moderates the relationship between work experience and performance.


Sign in / Sign up

Export Citation Format

Share Document