Evaluation of the Implementation of the Fixed Asset Accounting Security Procedure System in the Regional Government of Bogor Regency
Keywords:
Bogor Regency, Fixed Asset, Goverment’s property, Report systemAbstract
The Bogor Regency regional government must present detailed financial reports describing asset values, regulated in Government Accounting Standard Regulation No. 7 of 2010. On the other hand, the problem in regional asset management is the lack of orderly administration and legal order which has resulted in regional assets, especially regional fixed assets, not being able to be properly and accurately inventoried, the lack of previous technology, which is still limited makes some of the data owned by the Government Regions are not valid, coupled with Human Resources (HR) which are still very limited. The research aims to examine the implementation of the Fixed Assets Accounting Systems and Procedures and the safeguarding of fixed assets that the Government of Bogor Regency has implemented. The research method used is descriptive qualitative, which is a method that describes the problems or cases raised based on existing facts based on specific facts and then examines them to solve problems and draw general conclusions. The Bogor Regency Government 2013 launched the Regional Goods Cycle Information Technology Application (ATISISBADA), which implements Fixed Assets Accounting Systems and Procedures and safeguards fixed assets. The technology-based fixed asset information system assists administration or online administrative/inventory recording that coordinates the Management of Regional Property in Bogor Regency, which has 40 Districts and 38 SKPDs or Regional Apparatuses with a large number of assets in the Bogor Regency Government with a considerable value. The conclusion of the research on securing regional property on fixed assets in Bogor Regency is good regarding procedures or implementation of regional property management, especially on physical, administrative, and legal security.References
Agustina, S. S., & Sukwika, T. (2021). Analisis kinerja pegawai pada direktorat sumber daya, ditjen dikti kemendikbud. Journal of Applied Management Research, 1(1), 34-44.
Ananda, A. D. (2022). Analisis Penyusunan Laporan Keuangan Pemerintah Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 01 Pada Pemerintah Daerah Kabupaten Lamongan. Doctoral dissertation, Jember: Politeknik Negeri Jember.
Anthoni, R., Rachmina, D., & Andati, T. (2016). Strategi Penguatan Sistem Pengendalian Intern Dalam Penatausahaan Barang Milik Daerah Kabupaten Bogor. Jurnal Manajemen Pembangunan Daerah, 8 (2), 1-10
Ardianto, E. N., Sukwika, T., & Suesilowati, S. (2021). Pengaruh Kompetensi dan Employee Engagement terhadap Kinerja Karyawan. Journal of Applied Management Research, 1(2), 119-127.
Hasfi, N. 2013. Pengelolaan Barang Milik Daerah (Suatu Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kabupaten Sintang). Jurnal PMIS UNTAN PSIAN, 1 (1).
Irawan, M., Made, A., & Yogivaria, D. W. (2016). Penerapan pernyataan standar akuntansi pemerintah nomor 02 tentang laporan realisasi anggaran dalam peraturan pemerintah nomor 71 tahun 2010 dan permendagri nomor 64 tahun 2013 (Studi kasus pada pemerintah Kabupaten Mojokerto). Jurnal Riset Mahasiswa Akuntansi, 4(2).
Priyono, K. (2013). Keandalan Informasi Laporan Keuangan Daerah Berbasis Akrual: Kajian Pengelolaan Aset Tetap Daerah Kabupaten Sampang. El Muhasaba: Jurnal Akuntansi, 4(1).
Shabrina, K. N. (2014). Efektivitas Pengamanan Aset dalam Mewujudkan Akuntabilitas di Pemerintah Kota Surabaya. Jurnal Kebijakan dan Manajemen Publik, 2(1), 1-9.
Sitorus, S., Kalangi, L., & Walandouw, S. K. (2015). Analisis Kesiapan Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Berdasarkan PP. NO. 71 Tahun 2010 Pada Dinas Pendapatan Pengelolaan Keuangan dan Barang Milik Daerah Kota Tomohon. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 3(1).
Soputan, C., Sondakh, J. J., & Tangkuman, S. (2015). Penyajian Laporan Keuangan Pemerintah Berdasarkan PP Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan Di Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 3(1).
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif, R&D. Bandung
Syahputra, K., Syaukat, Y., & Irwanto, A. K. (2018). Strategi peningkatan pengelolaan barang milik daerah pada Pemerintah Kabupaten Kepulauan Anambas. Jurnal Manajemen Pembangunan Daerah, 10(1).
Tamelab, Y., Pala, A., Lassa, A., & Tiza, A. L. (2021). Efektivitas Penggunaan Sistem Informasi Manajemen Daerah Barang Milik Daerah (SIMDA-BMD) Dalam Pengelolaan Aset Dan Barang Pada Badan Kesatuan Bangsa dan Politik Kabupaten Timor Tengah Utara. Innovative: Journal of Social Science Research, 1(2), 663-672.
Wulandari, S., & Marwata, M. (2020). Pengaruh Keamanan Aset Pemerintah Daerah Terhadap Penyalahgunaan Peralatan Kantor: Studi Kasus Di Dinas Pekerjaan Umum Dan Penataan Ruang Kota Salatiga. Jurnal Akuntansi dan Bisnis: Jurnal Program studi Akuntansi, 6(1), 22-35.
Published
Issue
Section
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 a Lisensi Creative Commons Atribution-ShareAlike 4.0 Internasional. that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement 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 (See The Effect of Open Access).
