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ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH DI PEMERINTAH KABUPATEN KEEROM

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 2 (2023) · pp. 41–55

DOI
10.52062/jaaa.v6i2.4791
Published
2023-11-30
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

The management of regional government assets is crucial as a source of revenue. This process includes planning, procurement, administration, utilization, maintenance, and supervision to ensure that assets contribute optimally. Fixed assets, as part of the balance sheet, hold significant value and reflect the wealth and economic potential of the region, which can influence investment attractiveness. Poor management can lead to assets becoming a financial burden. Regulations, such as Government Regulations and Ministerial Regulations, emphasize the importance of efficiency and transparency. With technological advancements, asset management is transitioning to more modern systems. The Regional Government of Keerom has submitted its Financial Report to the BPK for examination, which includes budget reports, balance sheets, and cash flow statements. This research aims to analyze the management of fixed assets at the Regional Financial and Asset Management Agency of Keerom, confirming that the management of fixed assets aligns with the procedures established by Ministerial Regulation No. 19 of 2016. The research adopts a descriptive-qualitative approach using triangulation with primary and secondary data. The sample determination employs purposive sampling, and the analysis follows the Miles and Huberman model (data collection, data reduction, data presentation, conclusion drawing). Based on the research results, the management of regional government assets at the Regional Financial and Asset Management Agency of Keerom has been conducted effectively, covering all aspects from planning and budgeting to procurement, use, utilization, security and maintenance, valuation, transfer, deletion, destruction, administration, and supervision. However, not all processes have been maximally implemented, as there are delays in reporting at the user level (OPD), and the utilization of regional assets by BPKAD Keerom is limited to leasing, while legal security measures have not been adequately addressed. Keywords: Management of Regional Fixed Assets, Fixed Assets, Procedures, and Cycles of Managing Regional Property.aa

Collaboration network of the authors

40 authors · 104 co-authorship links

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown4
Syaikhul FalahAffiliation unknown2
Juliana WaromiAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Fushy D.S RumsarwirAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Siti RofingatunAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Emi NurmiatyAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Sara ParuAffiliation unknown1
Jasrinaldo LampungAffiliation unknown1
Eva WarnindaAffiliation unknown1
Dhyta M NababanAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Risky Novan NgutraAffiliation unknown1
Klemens KodonAffiliation 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) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH DI PEMERINTAH KABUPATEN KEEROM</dc:title>
	<dc:creator>Rahayu, Iis</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Pangayou, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">The management of regional government assets is crucial as a source of revenue. This process includes planning, procurement, administration, utilization, maintenance, and supervision to ensure that assets contribute optimally. Fixed assets, as part of the balance sheet, hold significant value and reflect the wealth and economic potential of the region, which can influence investment attractiveness. Poor management can lead to assets becoming a financial burden. Regulations, such as Government Regulations and Ministerial Regulations, emphasize the importance of efficiency and transparency. With technological advancements, asset management is transitioning to more modern systems. The Regional Government of Keerom has submitted its Financial Report to the BPK for examination, which includes budget reports, balance sheets, and cash flow statements. This research aims to analyze the management of fixed assets at the Regional Financial and Asset Management Agency of Keerom, confirming that the management of fixed assets aligns with the procedures established by Ministerial Regulation No. 19 of 2016. The research adopts a descriptive-qualitative approach using triangulation with primary and secondary data. The sample determination employs purposive sampling, and the analysis follows the Miles and Huberman model (data collection, data reduction, data presentation, conclusion drawing). Based on the research results, the management of regional government assets at the Regional Financial and Asset Management Agency of Keerom has been conducted effectively, covering all aspects from planning and budgeting to procurement, use, utilization, security and maintenance, valuation, transfer, deletion, destruction, administration, and supervision. However, not all processes have been maximally implemented, as there are delays in reporting at the user level (OPD), and the utilization of regional assets by BPKAD Keerom is limited to leasing, while legal security measures have not been adequately addressed.
Keywords: Management of Regional Fixed Assets, Fixed Assets, Procedures, and Cycles of Managing Regional Property.aa</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>2023-11-30</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/4791</dc:identifier>
	<dc:identifier>10.52062/jaaa.v6i2.4791</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 2 (2023): November ; 41-55</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 2 (2023): November ; 41-55</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4791/3209</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>