FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP
Journal Title: Jurnal Kajian Ekonomi dan Keuangan Daerah - Year 2016, Vol 1, Issue 2
Abstract
This article examines determinants which influence the optimisation of fixed assets utilisation in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials. The final respondents were 69. A purposive 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 utilisation and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimise fixed assets utilisation and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilisation and management. In other words, legal audit advancement is likely to optimise fixed assets utilisation and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilisation and management in the Regency. This means that the better the assets recognition, the better the optimisation of fixed assets utilisation and management in Boven Digoel Regency.
Authors and Affiliations
Pamfilia Ferdinanda Montayop, Westim Ratang, Arius Kambu
Keywords
Related Articles
- EP ID EP245538
- DOI -
- Views 68
- Downloads 0
EFISIENSI DAN EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA : SUATU PENERAPAN DATA ENVELOPMENT ANALYSIS DI SEKTOR PENDIDIKAN
In general, the purpose of this study was to assess the efficiency and effectiveness of Papua province public finance management in education sector. The specific purposes were: a) to describe and analyse the tendency in...
PENGARUH TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL MODERASI
The Influencing of Public Policy Transparency for Improving the Capability on Budget Public Participation for the Member of Parliaments by Using Moderation Variable. (Case study of Member of Parlieme...
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERLAMBATAN SURAT PERTANGGUNGJAWABAN KEUANGAN PADA PEMERINTAH KABUPATEN BOVEN DIGOEL
This paper studied the effect of human resources, regional budgeting planning and delays of third parties financial reporting to regional letters of financial accountability postponement. The study was conducted in Gover...
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP
This article examines determinants which influence the optimisation of fixed assets utilisation in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respond...
PENGARUH PENERAPAN UNIT LAYANAN PENGADAAN (ULP) TERHADAP EFISIENSI DAN EFEKTIFITAS PENGADAAN BARANG/JASA PADA PEMERINTAH PROPINSI PAPUA
The objective of this research was to assess and analyse the effect of duties and responsibilities to efficiency and effectiveness of budgets in Procurement Service Units (PSU). The number of research population in this...