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Pengaruh Inventarisasi Aset, Legal Audit dan Penilaian Aset terhadap Optimalisasi Aset (Studi Kasus pada Pemerintah Daerah Keerom)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 7 No. 1 (2024) · pp. 61–76

Published
2024-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

Abstract This study aims to determine and analyze the influence of asset inventory, legal audit, and asset valuation on asset optimization in Keerom Regency. The population and sample in this study are holders of the power to manage regional property in 36 OPDs within the scope of work of the Keerom Regency government, namely Goods Users, Head of OPD, Head of SKPD Program, and SKPD Goods Manager. In this study, sampling was carried out using the saturated sample method/census sample, a sample determination technique where all populations are sampled. Data collection uses questionnaires and test tools used by SPSS 26. The study results show that Asset Inventory does not affect Asset Optimization in the Keerom Regency Regional Government. In contrast, legal audits and asset valuations impact asset optimization for the Keerom Regency government. Keywords: Asset Optimization, Asset Inventory, Legal Audit, Asset Valuation Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh inventarisasi aset, legal audit dan penilaian aset terhadap optimalisasi aset pada Kabupaten Keerom. Populasi dan sampel dalam penelitian ini adalah pemegang kekuasaan pengelolaan barang milik daerah pada 36 OPD lingkup kerja pemerintah Kabupaten Keerom yaitu Pengguna Barang, Kepala OPD, Kabag Program SKPD dan Pengurus Barang SKPD. Dalam penelitian ini penyampelan dilakukan dengan metode sampel jenuh/sampel sensus yaitu teknik penentuan sampel dimana semua populasi dijadikan sampel. Pengumpulan data menggunakan kuesioner dan alat uji yang di gunakan SPSS 26. Hasil penelitian menunjukkan bahwa Inventarisasi Aset tidak berpengaruh terhadap Optimalisasi Aset di Pemerintah Daerah Kabupaten Keerom sedangkan Legal Audit dan Penilaian Aset berpengaruh terhadap Optimalisasi Aset di Pemerintah Kabupaten Keerom. Kata Kunci: Optimalisasi Aset, Inventarisasi Aset, Legal Audit, Penilaian Aset

Collaboration network of the authors

40 authors · 107 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown5
Syaikhul FalahAffiliation unknown5
Agustinus SalleAffiliation unknown3
Meinarni AsnawiAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Maylend KambuayaAffiliation unknown2
Deson WanimboAffiliation unknown2
Jhon BlesiaAffiliation unknown2
Aaron SimanjuntakAffiliation unknown2
Siti RofingatunAffiliation unknown2
Theo Allo LayukAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Matias BoyarAffiliation unknown1
Adolf SiahayAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
kostantina safisaAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Cicilia Cindy Oktaviani MeterayAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Paulus K. Allo LayukAffiliation unknown1
Charles MarpaungAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Selceani TandibuaAffiliation 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 Inventarisasi Aset, Legal Audit dan Penilaian Aset terhadap Optimalisasi Aset  (Studi Kasus pada Pemerintah Daerah Keerom)</dc:title>
	<dc:creator>Simaremare, Sunarto</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">Abstract
This study aims to determine and analyze the influence of asset inventory, legal audit, and asset valuation on asset optimization in Keerom Regency. The population and sample in this study are holders of the power to manage regional property in 36 OPDs within the scope of work of the Keerom Regency government, namely Goods Users, Head of OPD, Head of SKPD Program, and SKPD Goods Manager. In this study, sampling was carried out using the saturated sample method/census sample, a sample determination technique where all populations are sampled. Data collection uses questionnaires and test tools used by SPSS 26. The study results show that Asset Inventory does not affect Asset Optimization in the Keerom Regency Regional Government. In contrast, legal audits and asset valuations impact asset optimization for the Keerom Regency government.
Keywords: Asset Optimization, Asset Inventory, Legal Audit, Asset Valuation
 
Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh inventarisasi aset, legal audit dan penilaian aset terhadap optimalisasi aset pada Kabupaten Keerom. Populasi dan sampel dalam penelitian ini adalah pemegang kekuasaan pengelolaan barang milik daerah pada 36 OPD lingkup kerja pemerintah Kabupaten Keerom yaitu Pengguna Barang, Kepala OPD, Kabag Program SKPD dan Pengurus Barang SKPD. Dalam penelitian ini penyampelan dilakukan dengan metode sampel jenuh/sampel sensus yaitu teknik penentuan sampel dimana semua populasi dijadikan sampel. Pengumpulan data menggunakan kuesioner dan alat uji yang di gunakan SPSS 26. Hasil penelitian menunjukkan bahwa Inventarisasi Aset tidak berpengaruh terhadap Optimalisasi Aset di Pemerintah Daerah Kabupaten Keerom sedangkan Legal Audit dan Penilaian Aset berpengaruh terhadap Optimalisasi Aset di Pemerintah Kabupaten Keerom.
 
Kata Kunci:  Optimalisasi Aset, Inventarisasi Aset, Legal Audit, Penilaian Aset
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	<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>2024-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4644</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 7 No. 1 (2024): Volume 7 Nomor 1 Mei 2024; 61-76</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 7 No 1 (2024): Volume 7 Nomor 1 Mei 2024; 61-76</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4644/3149</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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