Indonesian Accounting Research Journal
Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)

Analisis Pengelolaan Aset Daerah Pada Pemerintah Daerah Kabupaten Bandung Barat

Ilham Fadilah (Politeknik Negeri Bandung)
Rahma Nazila Muhammad (Politeknik Negeri Bandung)
Rendra Trisyanto Surya (Politeknik Negeri Bandung)



Article Info

Publish Date
30 Jun 2021

Abstract

This study aims to determine the process of regional asset administration, asset administration problems, the impact of fixed asset problems, problem solving steps, and efforts to improve regional asset management. Type of research is descriptive qualitative with interviews as the main tool to collect data with resource persons from the Head of the Assets Division, the Head of the Asset Administration Sub-Sector, the Head of the Asset Security Sub-Section and the Property Manager. The results showed that the West Bandung Regency Government carried out the regional asset administration process in accordance with applicable regulations, although they still encountered problems with land assets, equipment and machinery, as well as buildings and buildings caused by the delegation of assets from Bandung Regency, resource competence was not maximized, insufficient budget and the census of goods has not been carried out. The West Bandung Regency Government has resolved existing problems by improving data on the system, land certification, controlling current assets, field observations, routine consolidation, updating information systems, increasing human resource competence, census of goods and commitment of the leaders. The results obtained from this study are to increase knowledge and understanding of the sources of regional asset management problems in general. The author suggests for further research to discuss the relationship between BPK's opinion and the results of regional asset management.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...