Analysis of Administration Regional Property at District Level Local Government
Keywords:
Bookkeeping, Fixed Asset Administration, Inventory, ReportingAbstract
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).
References
Agustina, E. J., & Rani, U. (2020). Analysis of Fixed Asset Management at the Housing and Settlement Area Office of Magelang City. Bilancia: Scientific Journal of Accounting, 4(4), 392-400.
Budiman, Fuad, and Fefri Indra Arza. (2013). The Technology Acceptance Model Approach in the Successful Implementation of Regional Management Information Systems. Wahana Riset Akuntansi, 1(1), 87-110.
Gima Sugiama. (2013). Tourism Asset Management Bandung: Guardaya Indonesian Accounting Association. 2011. PSAK 16 (revised 2011): Fixed Assets. Jakarta: IAI.
Government Regulation of the Republic of Indonesia. (2014). Management of state/regional properties Jakarta: President of the Republic of Indonesia.
Government Regulation. (2010). Government Accounting Standards. Jakarta: President of the Republic of Indonesia.
Home Affairs Government Regulation. (2007). Technical guidelines for the management of regional properties Jakarta: Minister of Home Affairs.
IAI Financial Accounting Standards Board. (2018). Financial Accounting Standard (SAK) no. 16: Fixed Assets. Jakarta: Indonesian Accounting Association
James M. (2010). Introduction to Accounting. Jakarta: Salemba Empat.
KBBI, K. B. (2021). Retrieved March 2022, from https://kbbi.web.id/
Kolinug, Monika Sutri, Ventje Ilat, Sherly Pinatik, Department of Accounting, Sam, and Ratulangi University Manado. (2015). Analysis of Management Fixed Assets at Department of Revenue Finance, 3(1), 818-830.
Law Number 1, Year 2004 on the State Treasury. Legal Documentation and Information Network of the Supreme Audit Agency of the Republic of Indonesia. (Online),
Law Number 15 Year 2004 on the Audit of State Financial Management and Responsibility. Legal Documentation and Information Network of the Supreme Audit Agency of the Republic of Indonesia. (Online)
Law Number 23 Year 2014 on the Local Government. Legal Information and Documentation Network of the Supreme Audit Agency of the Republic of Indonesia.
Martani, Dwi. (2016). Intermediate Financial Accounting Based on PSAK Edition 2 Book 1. Jakarta; Salemba Empat.
Meilasari, Sudrajat Martadinata. (2020). Analysis of Fixed Assets Administration in the Government of Sumbawa Regency for the 2017-2019 Fiscal Year. 2(2), 15-25.
Moleong, L. J. (2017). Qualitative Research Methods. Bandung: PT. Remaja Rosdakarya.
Ningi, A. I. (2022). Data Presentation in Qualitative Research: The Outcomes of the Pattern of Ideas with the Raw Data. International Journal of Qualitative Research, 1(3), 196-200.
Nurhayatun Nufus. (2018). Analysis of the Administration of Fixed Assets (regional properties) in Riau Province. Riau: Sultansyarif Kasim Riau State Islamic University.
Raden Ajeng Ratna Puspitaningtyas. (2017). Analysis of Fixed Assets Administration (Study at Batang Regency Government).
Ramdani Yuni Setiawati. (2021). Analysis of Administration of Fixed Assets of State Property (Bmn). 10(2), 310-323
Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Technical Guidelines for the Management of Regional Property.
Regulation by the Minister of Home Affairs in the Republic of Indonesia. (2016). Guidelines for the Management of Regional Property. Jakarta: Minister of Home Affairs of the Republic of Indonesia.
Salanggamo, C. (2020). Implementation of Fixed Asset Accounting in the Regional Government of Bitung City for 2018. Scientific Journal of FEB Students, 8 (2).
SAP Statement No. 07. (2010). Accounting for Fixed Assets. President of the Republic of Indonesia. Jakarta
Sugiyono. (2018). Combination Research Methods (Mixed Methods). Sukmadinata, N.S. 2011:73. Educational Research Methods. Bandung: Teen Rosadakary.
Yuliyanti, E. (2014). Accounting treatment of fixed assets based on PSAK No. 16 at CV. Metalindo Jaya Bintan. Umrah Journal.
