Supriadi, Muh. Affandy (2023) OPTIMALISASI PENATAUSAHAAN ASET TETAP BERUPA TANAH DALAM MEMPERTAHANKAN OPINI WAJAR TANPA PENGECUALIAN DI KABUPATEN LUWU PROVINSI SULAWESI SELATAN. Other thesis, IPDN.
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Abstract
ABSTRACT (in english) Problem/Background (GAP) : (Contains the background behind the research). The author focuses on the problems that exist in the administration of fixed assets in the form of land which have not run optimally. Objectives: The purpose of this research is to find out the optimization of the administration of assets in the form of land in Luwu Regency, the obstacles, and the efforts made by the Luwu Regency Regional Finance and Asset Agency to maintain an Unqualified Opinion in Luwu Regency. Methods: The method used in this research is a qualitative descriptive research method with an inductive approach. The data collection techniques used in this study were through observation, interviews and documentation. Data analysis techniques used include data reduction, data presentation and drawing conclusions. Results/Findings: The results of the study show that the implementation of the administration of fixed assets, especially land assets in Luwu Regency has not run optimally. Conclusion: The implementation of the administration of fixed assets in the form of land in Luwu Regency has not run optimally, because it still encounters various obstacles such as Regional Financial Capabilities that have not been able to carry out land legalization as a whole, documents on rights that are incomplete, and Human Resources that do not understand asset administration procedures . However, efforts have been made to overcome this. Keywords: Optimization, Land Asset Administration ABSTRAK (in bahasa) Permasalahan/Latar Belakang (GAP): (Berisi background yang melatarbelakangi penelitian). Penulis berfokus pada permasalahan yang ada pada penatausahaan aset tetap berupa tanah dimana belum berjalan secara optimal. Tujuan: Tujuan dari penelitian ini untuk mengetahui optimalisasi penatausahaan aset berupa tanah di Kabupaten Luwu, hambatan, serta upaya yang dilakukan oleh Badan Keuangan dan Aset Daerah Kabupaten Luwu untuk mempertahankan opini Wajar Tanpa Pengecualian di Kabupaten Luwu. Metode: Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif dengan pendekatan induktif. Adapun Teknik pengumpulan data yang digunakan dalam penelitian ini melalui teknik observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan meliputi pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil/Temuan: Hasil penelitian menunjukkan bahwa pelaksanaan penatausahaan aset tetap khususnya aset tanah di Kabupaten Luwu belum berjalan dengan optimal. Kesimpulan: Pelaksanaan penatausahaan aset tetap berupa tanah di Kabupaten Luwu belum berjalan dengan dengan optimal, karena asih mendapat berbagai hambatan seperti Kemampuan Keuangan Daerah yang belum mampu melakukan legalisasi tanah secara menyeluruh, dokumen alas hak yang belum lengkap, dan Sumber Daya Manusia yang belum memahami prosedur penatausahaan aset. Namun, telah dilakukan upaya dalam mengatasi hal tersebut. Kata Kunci: Optimalisasi, Penatausahaan Aset Tanah
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jun 2023 01:27 |
| Last Modified: | 14 Jun 2023 01:27 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/14355 |
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