Jurnal
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 1 No. 2 (2017)
- ISSN
- 2581-0286, 2477-7838
- Published
- 2017-06-14
- Publisher
- Universitas Cenderawasih
- Language
- eng
Abstract
This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency. Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization.
Collaboration network of the authors
37 authors · 78 co-authorship links
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| Co-author | Organisation | Joint articles |
|---|---|---|
| Syaikhul Falah | Affiliation unknown | 3 |
| Andarias Kuddy | Affiliation unknown | 2 |
| Klara Wonar | Affiliation unknown | 2 |
| Yuli Antikasari | Affiliation unknown | 1 |
| Agustina Sanggrangbano | Affiliation unknown | 1 |
| Bonifasia Elitha Bharanti | Affiliation unknown | 1 |
| Rosihan Rosihan | Affiliation unknown | 1 |
| Hengki Derek Wandosa | Affiliation unknown | 1 |
| Agustinus Numberi | Affiliation unknown | 1 |
| Mutmainnah HS Dimo | Affiliation unknown | 1 |
| Maranatha Siregar | Affiliation unknown | 1 |
| Adonia Abigael Aibekob | Affiliation unknown | 1 |
| Yundy Hafizrianda | Affiliation unknown | 1 |
| Menik Tiwikarti | Affiliation unknown | 1 |
| Paulus K. Allo Layuk | Affiliation unknown | 1 |
| Endar E. Novriyanti | Affiliation unknown | 1 |
| Jan H.R. Ubey | Affiliation unknown | 1 |
| Halomoan Hutajulu | Affiliation unknown | 1 |
| Orpaniati Rantepulung | Affiliation unknown | 1 |
| Julius Ari Mollet | Affiliation unknown | 1 |
| Agustinus Salle | Affiliation unknown | 1 |
| Hesty Theresia Salle | Affiliation unknown | 1 |
| Elia Madatu Tandililing | Affiliation unknown | 1 |
| Risky Novan Ngutra | Affiliation unknown | 1 |
| Moses Watopa | Affiliation unknown | 1 |
| Siti Rofingatun | Affiliation unknown | 1 |
| Insan Permana | Affiliation unknown | 1 |
| Vince Tebay | Affiliation unknown | 1 |
| Ivana Wamafma | Affiliation unknown | 1 |
| Mery Pigome | Affiliation unknown | 1 |
| Delima Tamba | Affiliation unknown | 1 |
| Hesty T. Salle | Affiliation unknown | 1 |
| Yohanis Rante | Affiliation unknown | 1 |
| Rosita Wandimbo | Affiliation unknown | 1 |
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.