Analysis of Administration Regional Property at District Level Local Government
Keywords:Bookkeeping, Fixed Asset Administration, Inventory, Reporting
This study aims to analyze the administration of fixed assets (regional property) in East Kolaka Regency. The research employs a qualitative approach. The informants for this research were five employees from the asset sector at the Regional Finance and Asset Agency of East Kolaka Regency. Data collection methods included preliminary surveys and field surveys, which comprised interviews and documentation. Researchers utilized qualitative data analysis techniques, namely data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the administration of fixed assets at the Regional Finance and Asset Agency of East Kolaka Regency is quite good. This is evident from the bookkeeping, inventory, and reporting that has been carried out in accordance with Domestic Regulation Number 19 of 2016. Specifically: 1) The conducted bookkeeping is adequate and aligns with the applicable regulations, although occasional delays in completion are still encountered. 2) The inventory procedures are fairly sound and in line with the regulations; however, some obstacles persist, particularly regarding the fieldwork. 3) Reporting is consistently performed, although challenges remain, notably in reporting activities related to Human Resources (HR).
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