ACCOUNTABILITY FOR GOVERNANCE OF GOVERNMENT FIXED ASSETS

Aristanti Widyaningsih

Abstract


Abstrak - Akuntabilitas Tata Kelola Aset Tetap Pemerintah

Tujuan Utama – Penelitian ini berupaya untuk menelaah permasalahan penyimpangan dalam pengelolaan aset tetap pada pemerintah daerah dan upaya penyelesaiannya.

Metode - Penelitian pendekatan studi kasus untuk sebagai metode. Adapun informan dalam penelitian ini adalah kepala bagian dalam pemerintah daerah.

Temuan Utama – Penelitian ini menemukan bahwa akuntabilitas pengelolaan aset tetap pemerintah daerah belum berjalan dengan baik. Sistem pengendalian internal dan pencatatan dokumen menjadi penyebab akuntabilitas belum berjalan dengan baik. Selain itu, aparatur dan pimpinan belum optimal mengelola aset tetap.

Implikasi Teori dan Praktis - Akuntabilitas pengelolaan aset tetap memerlukan penguatan sistem pengendalian internal dan pencatatan yang baik. Selain itu, peningkatan dan kepatuhan aparatur daerah serta dukungan pimpinan menjadi perhatian dalam pengelolaan aset tetap.

Kebaruan Penelitian – Penelitian ini menguak permasalahan akuntabilitas aset tetap pemerintah daerah.

 

Abstract - Accountability for Governance of Government Fixed Assets

Main Purpose – This study seeks to examine the problems of irregularities in the management of fixed assets in local governments and their solutions.

Method – This study uses a case study approach as a method. The informants in this study were the heads of local government departments.

Main Findings – This study found that the accountability of local government fixed asset management has not been running well. The system of internal control and document recording is the cause of accountability that has not been running well. In addition, the apparatus and leaders have not optimally managed fixed assets.

Theory and Practical Implications - Accountability in managing fixed assets requires strengthening the internal control system and good records. In addition, the improvement and compliance of the regional apparatus, as well as the support of the leaders, is a concern in the management of fixed assets.

Novelty – This research uncovers the accountability problem of local government fixed assets.


Keywords


accountability; fixed assets; government; internal control system

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.14

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