Pengaruh Penatausahaan Dan Penilaian Terhadap Optimalisasi Pemanfaatan Aset Tetap Pada Universitas Cenderawasih

Abstract

ABSTRACT  Assets are economic resources controlled and/or owned by the government as a result of past events and from which future economic and/or social benefits can be obtained by both the government and the public. Meanwhile, based on PMK Number 225/PMK.05/2019, permanent assets are tangile assets that have a useful life of more than 12 months to be used, or intented for use, in government activities or utilized by the general public. Researchers use quantitative methods taken from data in the form of numbers as analytical tools. Researchers analyzed the causal relationship between management and valuation variables that affect the optimization of asset utilization. This study used limited respondents only in the sub-sections of rectorate equipment and units so that this study used 44 respondents. The study used four variables to see how much influence these variables had on optimizing the utilization of fixed assets. Currently at the University of Cenderawasih there are many assets that do not have value so that in the process of use and utilization is not running optimally, so it is necessary to assess assets carried out by assessors who have competence in the field of valuation, so that assets that had no value can become value and can be immediately used or utilized. Cenderawasih University in this case as a user of goods should pay more attention to asset management so that the utilization of existing assets in UNCEN environment becomes more optimal. The University of Cenderawasih must be more firm and consistent in regulating all fixe assets in the environment of Cenderawasih University so tha the utilization of assets becomes a source oft acceptance for the University of Cenderawasih itself. Keywords: Management (bookkeeping, inventory, reporting), assesstement and optimization of                  asset utilization.