Analisis Pengelolaan Barang Milik Daerah Kota Sibolga

Authors

  • Deliana Deliana Politeknik Negeri Medan, Medan, Indonesia
  • Musliadi Lubis Politeknik Negeri Medan, Medan, Indonesia
  • Ilham Hidayah Napitupulu Politeknik Negeri Medan, Medan, Indonesia

DOI:

https://doi.org/10.38035/jafm.v5i4.800

Keywords:

Asset Administration, Management, Regional Assets

Abstract

This study aims to analyze the management of regional assets in the City of Sibolga, identify the challenges faced in the management process, and determine the steps that need to be taken to ensure more orderly asset administration. The operationalization of the variables in this study is based on the management of regional assets according to Minister of Finance Decree (KMK) Number 288/KMK.06/2023. Data collected using interviews, observations, and documentation, with key informants including the Head of the Agency, Head of Budgeting Division, Head of Assets Division, and Head of Treasury and Accounting Division. The qualitative data management technique follows the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing and verification. The findings indicate that the management of regional assets in Sibolga City faces various challenges such as inaccurate asset data, lack of supervision and control, suboptimal coordination between OPDs, and insufficient asset security and maintenance. To address these issues, it is recommended that the Sibolga City Government enhance human resource capacity, develop an integrated asset management information system, optimize the budget for asset maintenance and security, and improve supervision and control over the use of fixed assets

References

Adriansyah, A., Alexandri, M. B., & Halimah, M. (2021). Implementasi Kebijakan Perencanaan Pengadaan Barang Dan Jasa Pemerintah Di Dinas Kesehatan Kabupaten Bandung. esponsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik, 4(1), 13-22.

Harapan Tua, RFS (2023). Pengelolaan Barang Milik Daerah Di Kabupaten Bengkalis. Moderat: Jurnal Ilmiah Ilmu Pemerintahan , 9 (1), 59-67.

Komara, S. R., Muhafidin, D., & Susanti, E. (2022). The Ministry Of Home Affairs Strategy Towards Reliable Administration Of Local Owned Asset (S) In Indonesia. Aliansi: Jurnal Politik, Keamanan Dan Hubungan Internasional, 366-371.

Lumingkewas, E., & Supit, B. F. (2023). Implementasi Kebijakan Pengelolaan Barang Milik Daerah Pada Pemerintah Kabupaten Minahasa. Academy of Education Journal, 14(2), 1106-1116.

Mandasari, Sri Eka et al. 2023. “Analisis Pengelolaan Barang Milik Daerah.” Jurnal Progres Ekonomi Pembangunan (JPEP) 8(2052–5171): 52–61.

Mardan, J., & Nasution, J. (2022). Analisis Pengelolaan dan Pemanfaatan Barang Milik Daerah pada BPKAD Kabupaten Labuhanbatu. Jurnal Akuntansi AKTIVA, 3(1), 39-44.

Mawikere, L., & Neyland, J. (2021). Analisis Perencanaan Kebutuhan Barang Milik Daerah di Dinas Pariwisata Kota Tomohon. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(1).

Milgram, S. (1963). Studi perilaku kepatuhan. Jurnal psikologi abnormal dan sosial , 67 (4), 371.

Musmin, K. R., Naki, A., & Rachman, A. A. (2022, February). analysis of implementation of regional property management in increasing regional original income in north gorontalo district. In Proceedings of International Interdisciplinary Conference on Sustainable Development Goals (IICSDGs) (Vol. 5, No. 1, pp. 55-66).

Mutmainnah, S., Budiyono, I., Lestari, S. S., Hasanah, S., & Widowati, M. (2022). Faktor Faktor Yang Mempengaruhi Kualitas Audit. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 5(2), 209-217.

Sugiono. 2021. Buku Metodologi Penelitian

Solossa, Boaz T. E, Balthazar Kambuaya, Paulus K. Allo Layuk, and Hesty T. Salle. 2022. “Analisis Pemanfaatan, Pengamanan Dan Pemeliharaan Aset.” Jurnal Kajian Ekonomi & Keuangan Daerah 7: 53–54.

Suwanda, D., & Rusfiana, Y. (2022). Optimalisasi Pengelolaan Barang Milik Daerah.

Syahza, A., & Riau, U. (2021). Buku Metodologi Penelitian, Edisi Revisi Tahun 2021. Cetakan Pe. Pekanbaru: UR Press Pekanbaru.

Wiyanika, A. (2021). Koordinasi dalam Penyusunan Rencana Kebutuhan Barang Milik Daerah (Studi pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Madiun). Jurnal Ilmiah Administrasi Publik, 7(2), 261-272.

Published

2024-09-26

How to Cite

Deliana, D., Lubis, M., & Hidayah Napitupulu, I. (2024). Analisis Pengelolaan Barang Milik Daerah Kota Sibolga. Journal of Accounting and Finance Management, 5(4), 780–794. https://doi.org/10.38035/jafm.v5i4.800

Similar Articles

1 2 3 4 5 6 7 8 9 > >> 

You may also start an advanced similarity search for this article.