Abubakar, Ilhamsyah (2023) STRATEGI PENATAUSAHAAN ASET TETAP DALAM MENINGKATKAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SERAM BAGIAN TIMUR PROVINSI MALUKU. Other thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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Abstract
ABSTRACT Problem Statement/Background (GAP): The suboptimal management of fixed assets has resulted in the Local Government Financial Statements of East Seram Regency receiving Qualified Opinions for the past 5 years. Purpose: This research aims to identify and explain the strategies for managing fixed assets, the inhibiting factors, and the actions taken by the Regional Revenue Management and Asset Agency to improve the opinion of its financial statements. Method: This research uses a qualitative and inductive descriptive approach. The data sources consist of informants, researchers, and documents related to the research object. Data was collected through moderate participant observation, semi-structured interviews, and documentation. The data were then analyzed by reducing, presenting, and drawing conclusions. Result: Based on the analysis, the author proposes strategies for the Regional Revenue Management and Asset Agency that require strong commitment from the Head of the Region to obtain an Unqualified Opinion (WTP) in the Local Government Financial Statements. To achieve this, the policies regarding Government-Owned Property (BMD) need to be optimized, and guidelines regarding the utilization, use, and transfer of BMD need to be established. In addition, the existing management of fixed assets needs to be maintained. Conclusion: The management strategy of fixed assets implemented by the Regional Revenue Management and Asset Agency in 2020 was not optimal and did not fully apply the indicators of fixed asset management. Therefore, the Regional Revenue Management and Asset Agency require strong commitment from the Head of the Region to obtain an Unqualified Opinion (WTP) in the Local Government Financial Statements. To achieve this, the policies regarding Government-Owned Property (BMD) need to be optimized, and guidelines regarding the utilization, use, and transfer of BMD need to be established. In addition, the existing management of fixed assets needs to be maintained. Keywords: Fixed Asset Management, Strategy, Financial Statement Opinion (LKPD)
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jun 2023 06:48 |
| Last Modified: | 14 Jun 2023 06:48 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/14677 |
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