The Effect of Administration and Supervision to Security of Local-Owned Assets
-
Jouzar Farouq Ishak
*
Politeknik Negeri Bandung, Bandung,
Indonesia
- Tatik Sarinawati Politeknik Negeri Bandung, Bandung, Indonesia
- Fitri Amaliyah Politeknik Harapan Bersama, Tegal, Indonesia
- Kholifah Fil Ardhi Politeknik Harapan Bersama, Tegal, Indonesia (*) Corresponding Author
Abstract
The security of local-owned assets is carried out with the aim that local-owned assets can be efficient and effective so that they can provide added value to all assets in the Provincial Government of West Java. In securing goods, an optimal administration and supervision system is needed to be a controller to reduce asset problems. This study was conducted to know the effect of the administration and supervision of local-owned assets on the security of local-owned assets. The research method used is a quantitative method. The data used is primary data in the form of a questionnaire which will be distributed to 17 regional organizations in the Provincial Government of West Java with 60 respondents. The sampling technique used is a non-probability sampling technique with a purposive sampling method. The results exhibit that administration, supervision, and security of local-owned assets are very strategic and vital functions. With the step of inventorying and revaluing local assets, it is hoped that it will be able to improve the administration of local-owned assets management so that the security of local-owned assets can improve people's welfare.
Downloads
References
Amaliah, T. H., Husain, S. P., & Selviyanti, N. (2019). Pengaruh Penatausahaan Barang Milik Negara dan Penerapan Sistem Informasi Manajemen Akuntansi Barang Milik Negara terhadap Kualitas Laporan Keuangan. In Jurnal Wawasan dan Riset Akuntansi (Vol. 6, Issue 2, pp. 120–131). https://doi.org/10.25157/jwr.v6i2.1907
Ardiyanti, M. T., Djasuli, M., & Harwida, G. A. (2016). Peran Inspektorat Kabupaten Sumenep dalam Pengawasan Pengadaan Barang Milik Daerah. Pamator Journal, 9(2), 1–7. https://journal.trunojoyo.ac.id/pamator/article/view/3362
Bokingo, A., Muslimin, & Yusnita, N. (2017). Pengaruh Sumber Daya Manusia, Penatausahaan, Pengawasan Barang Milik Daerah Terhadap Pengamanan Barang Milik Daerah (Studi pada SKPD Pemerintah Kabupaten Buol). Jurnal Katalogis, 5(12), 43–54.
Choiruddin, Zulkifli, Winarko, H., & Martini, R. (2019). Penatausahaan Barang Milik Daerah untuk Pengamanan Barang Milik Daerah. Jurnal Riset Terapan Akuntansi, 3(1), 1–10.
Diroya, A., & Ubed, R. S. (2020). Pengamanan Barang Milik Negara Pada Kpknl Semarang Tahun 2018-2019. November 2020, 123–133.
Haron, R., Mohamed, N., & Paino, H. (2015). Misappropriation of assets: A decepticon of leakages in Malaysian public sector. Proceedings of the International Conference on Accounting Studies (Icas) 2015, October 2013, 70–77.
Hartanto, N. (2018). Implementasi PP No. 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara / Daerah dalam upaya Meningkatkan Efektivitas Pengelolaan Barang dan Jasa. Journal of Management Review, 2(3), 223–237.
Huang, W. (2021). Current Situation of Chinese State-Owned Assets Management. International Journal of Trade, Economics and Finance, 12(4), 104–108. https://doi.org/10.18178/ijtef.2021.12.4.702
Lukito, J. (2017). Identifikasi Masalah Aset Berdasar Riset dan Hasil Pemeriksaan BPK. Https://Www.Djkn.Kemenkeu.Go.Id/2013/Artikel. https://www.bphn.go.id/data/documents/14pp027.pdf
Peraturan Menteri Keuangan Republik Indonesia. (2012). Peraturan Menteri Keuangan Republik Indonesia Nomor 244/PMK.06/2012 tentang Tata Cara Pelaksanaan Pengawasan dan Pengendalian Barang Milik Negara (pp. 1–10).
Peraturan Menteri Keuangan Republik Indonesia. (2016). Peraturan Menteri Keuangan Republik Indonesia Nomor 181/PMK.06/2016 tentang Penatausahaan Barang Milik Negara (pp. 1–794).
Peraturan Pemerintah Republik Indonesia. (2014). Peraturan Pemerintah Republik Indonesia Nomor 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara/Daerah. In Jdih Bpk Ri (pp. 1–113). https://peraturan.bpk.go.id/Home/Details/5464/pp-no-27-tahun-2014
Riestanty, A., Isharijadi, & Murwani, J. (2019). Pengamanan Barang Milik Daerah dalam Mewujudkan Akuntabilitas di BPKAD Kota Madiun. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 47. https://doi.org/10.25273/jap.v8i1.4036
Saragih, R. (2017). Efektivitas Kebijakan Penatausahaan Barang Milik Negara di Sekolah Tinggi Penyuluhan Pertanian Medan. Jurnal Administrasi Publik, 7(1), 77–93. https://doi.org/10.31289/jap.v7i1.1266
Sarlim, R., & Rahayu, F. S. (2019). Pengaruh Pengelolaan Barang Milik Daerah terhadap Pengamanan Aset Daerah Pemerintah Provinsi Sulawesi Selatan. Celebes Equilibrum Jurnal, 1(1), 18–25. http://journal.lldikti9.id/Equilibrum
Sekaran, U., & Bougie, R. (2016). Research Method for Business (Seventh). Wiley. www.wileypluslearningspace.com
Wu, W., Jia, F., & Enders, C. (2015). A Comparison of Imputation Strategies for Ordinal Missing Data on Likert Scale Variables. Multivariate Behavioral Research, 50(5), 484–503. https://doi.org/10.1080/00273171.2015.1022644
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel The Effect of Administration and Supervision to Security of Local-Owned Assets
Pages: 15-21
Copyright (c) 2022 Jouzar Farouq Ishak, Tatik Sarinawati, Fitri Amaliyah, Kholifah Fil Ardhi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
