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Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap Pemerintah Daerah (Studi Pada Pemerintahan Kabupaten Waropen)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 1 No. 2 (2022) · pp. 90–111

DOI
10.52062/.v1i2.1917
Published
2022-01-27
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

 This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit, and Asset Assessment. Thirty-six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on the verification of the effect of independent variables on the dependents, and this research uses Multiple Regression Analysis so that the result is expected to meet the Classical Assumption Test. The results of this study indicate simultaneously that inventory, identification, legal audit, and scoring system of the variables influence the optimization of Fixed Asset Utilization, with a significance value of 0,000. However, partially, inventory and identification have no effect with a greater significance value p-value. Meanwhile, the Legal Audit and Assessment affect the Optimization of Fixed Asset Utilization moderately.Â

Collaboration network of the authors

40 authors · 114 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown7
Kurniawan PatmaAffiliation unknown4
Siti RofingatunAffiliation unknown4
Juliana WaromiAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Sara Marlyn ParuAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Arius KambuAffiliation unknown2
Klara WonarAffiliation unknown2
Irmawati TangkoAffiliation unknown2
Agustina PairinganAffiliation unknown1
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Lynda LyndaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap  Pemerintah Daerah (Studi Pada Pemerintahan Kabupaten Waropen)</dc:title>
	<dc:creator>Umbora, Edwin</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US"> This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit, and Asset Assessment. Thirty-six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on the verification of the effect of independent variables on the dependents, and this research uses Multiple Regression Analysis so that the result is expected to meet the Classical Assumption Test. The results of this study indicate simultaneously that inventory, identification, legal audit, and scoring system of the variables influence the optimization of Fixed Asset Utilization, with a significance value of 0,000.  However, partially, inventory and identification have no effect with a greater significance value p-value. Meanwhile, the Legal Audit and Assessment affect the Optimization of Fixed Asset Utilization moderately. </dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2022-01-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1917</dc:identifier>
	<dc:identifier>10.52062/.v1i2.1917</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 1 No. 2: November 2018; 90-111</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 1 No 2: November 2018; 90-111</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1917/1464</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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