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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JURNAL AGRICA EDUKATIF : JURNAL ILMU PENDIDIKAN International Journal Of Science, Technology & Management (IJSTM) J-MIND (Jurnal Manajemen Indonesia) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Asian Journal of Management Analytics The International Conference on Education, Social Sciences and Technology (ICESST) Enrichment: Journal of Multidisciplinary Research and Development Journal of Business Management Baileo: Jurnal Sosial Humaniora Asian Multidisciplinary Research Journal of Economy and Learning Proceeding Of International Conference On Education, Society And Humanity
Siahaan, Elisabet
Universitas Sumatera Utara, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Transportation Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

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The Influence of Asset Management on Optimizing the Utilization of Fixed Assets in Batu Bara Government Sukma, Kirana Rahmalia; Siahaan, Elisabet; Talarosha, Basaria
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.12025

Abstract

Governance in Indonesia has experienced significant changes since the post-Reformation era of 1988, particularly with the implementation of Law Number 22 of 1999 on Regional Government, which initiated the decentralization of authority from the central to regional governments. This implementation was further reinforced by Law Number 32 of 2004, which emphasized the obligation of regional governments to manage their own affairs based on the principle of autonomy. This study examines the influence of asset management on the optimization of fixed assets in the Government of Batu Bara Regency. The population in this study consisted of 99 employees distributed across 35 work units, resulting in a sample of 79 respondents representing the population. The analysis method used was Partial Least Square (PLS), with questionnaires distributed to 79 respondents. The results showed that asset inventory did not have a significant influence on the optimization of fixed assets, whereas asset legal audit and asset valuation had a positive and significant influence. Asset supervision and control were found to moderate the influence of asset inventory on the optimization of fixed assets, but did not significantly moderate the influence of asset legal audit and asset valuation.
Co-Authors Ade saputra Amalia Fachrudin, Khaira Aruan, Lenora Gustina Azzahra Syafitri Matondang, Ridha Basaria Talarosha Beby Karina Fawzeea Sembiring Dalimunthe, Ritha F. Darma, Endra Erlina Erlina Evawany Yunita Aritonang Fachruddin, Hilma Tamiami Fachruddin, Khaira Amalia Febrira, Sabrina Hagatha, Izuramana Iskandarini Ismawati, Tiara Khaira Amalia Fachrudin liasta ginting Lubis, Rizki Wiharni Az. Nababan, Boy Chandra Napitupulu, Fernando Nasution, Muhammad Azhar paham ginting Pane, Imam Faisal Parapat Gultom Prihatin Lumbanraja R. Hamdani Harahap Rachmawati, Siti Novia Ritonga , Ewy Lady Christin Safariani, Dewi Samosir, Zurni Zahara Saragih, Junawi Hartasi Saragih, Sarjani Sembiring, Beby Karina F Sembiring, Beby Karina Fawzea Sembiring, Erwandi Martinus Serena, Rosari Oktoria Siahaan, Rudy H. Sihotang, Ance Marintan Silalahi, Amlys Syahputra Simatupang, Erni Maria Sipayung, Friska Siregar, Wirda Zahra Sitepu, Yuni Suka Nikmat Zebua Sukaria Sinulingga Sukma, Kirana Rahmalia Wibowo, Rulianda P. Wiharni Az Lubis, Rizki