Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016

Authors
Rahmat Yuliansyah, Suci Fajar Septiani, Rutinaias Haholongan
Corresponding Author
Rahmat Yuliansyah
Available Online 12 March 2020.
DOI
10.2991/aebmr.k.200309.036How to use a DOI?
Keywords
management of fixed assets, inventory of fixed assets, factors fixed asset blocker
Abstract

The purpose of this study was to determine the implementation of management of property regions/fixed assets in East Jakarta Administration City Government, Report Accountability for fixed asset management and what obstacles are encountered in the implementation of the management of regional/fixed assets, so this research will later give results about whether fixed asset management is on East Jakarta Administration City Government is in accordance with Ministerial Regulation Domestic No. 19 of 2016 concerning Technical Guidelines for the Management of Property What are the areas and constraints faced in the implementation of management. So can be useful for Property Managers (BPKAD Administrative City in East Jakarta) in an effort to pay more attention to the management of regional property/fixed assets. In this study using a descriptive-qualitative approach. In collecting data using observation, interviews, literature study, documentation, and internet searching. Data collection in this research was conducted by going down directly to the location of the study and reviewing it with studies existing library. The results of this study indicate that the management of fixed assets/property regions conducted by the East Jakarta Administration City Government the whole has been done to the maximum and in accordance with the management cycle regional property as regulated in PERMENDAGRI No. 19 years 2016. Although not everything has been done to the maximum such as delays submission of reports at the level of goods users (SKPD), Utilization of goods regional ownership is only limited to the use and use of loans and safeguards conducted BPKAD East Jakarta City Government did not do legal safeguards. Reporting accountability to BPKAD East Jakarta Administration City Government has been implemented in accordance with applicable provisions this can be seen from the evidence of the implementation of the inventory such as the recording documents. Inhibiting factors in the implementation of the Cycle regional property management is a factor in human resources, commitment leaders, and fixed asset valuation factors.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
978-94-6252-925-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.200309.036How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Rahmat Yuliansyah
AU  - Suci Fajar Septiani
AU  - Rutinaias Haholongan
PY  - 2020
DA  - 2020/03/12
TI  - Fixed Assets Analysis and Its Inventory of Management and Use of Assets in the Government of East Jakarta City 2013–2016
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 162
EP  - 168
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.036
DO  - 10.2991/aebmr.k.200309.036
ID  - Yuliansyah2020
ER  -