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Article

Open Access

Local Government Asset Management: Affecting Factors and Policy Implications on Government Work Unit of Central Java Province in Indonesia

Author(s)

Gregorius Nasiansenus Masdjojo, Ratna Sri Kumala Dewi

Full-Text PDF Download XML 809 Views

DOI:10.17265/2328-7144/2018.04.007

Affiliation(s)

Universitas Stikubank, Semarang, Indonesia

ABSTRACT

This study aims to analyze the influence of Human Resource Competence, Regulation, Information Technology, Reconciliation, and Internal Control System on Asset Management in Local Government Work Unit (abbreviated SKPD) of Central Java Provincial Government. This research is conducted because there is still record in the Final Report of Inspection by the Republic of Indonesia Audit Board (abbreviated BPK) concerning problem of asset management conducted by some SKPDs of Central Java Provincial Government, although in general the Local Government Financial Report of Central Java Province has got opinion “Reasonable Without Exception”. The data source of this research is primary data collected through interview method on asset management officers at the 48 SKPD in Central Java Provincial Government. Data analysis method used in this research is multiple regression analysis. This research finds that the Human Resource Competence, the Regulation, the Information Technology, the Reconciliation, and the Internal Control System have positive and significant effect on the Asset Management at the Local Government Work Unit of Central Java Provincial Government at level of significance 0.05. Ability to explain of the independent variables to the Asset Management variable is equal to 67.7%.

KEYWORDS

assets management, competence of human resources, regulation, information technology, reconciliation, and internal control systems

Cite this paper

Economics World, July-Aug. 2018, Vol. 6, No. 4, 314-324 doi: 10.17265/2328-7144/2018.04.007

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