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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Terapan Pemerintahan Minangkabau
Marja Sinurat
Institut Pemerintahan Dalam Negeri, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengelolaan Aset Tetap Dalam Mewujudkan Opini Wajar Tanpa Pengecualian di Kabupaten Timor Tengah Utara Afni Nooraini; Chatarina De Ricci R. Mamulak; Marja Sinurat
JURNAL TERAPAN PEMERINTAHAN MINANGKABAU Vol 2 No 1 (2022): Januari - Juni 2022
Publisher : Institut Pemerintahan Dalam Negeri (IPDN) Kampus Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtpm.v2i1.2442

Abstract

The Regional Government Financial Reports (LKPD) of Timor Tengah Utara Regency for the last five years have always received a Fair Opinion with an Exception (WDP) due to several factors, namely the insufficient management of fixed assets. This study aims to determine the management of fixed assets, inhibiting factors and supporting factors in the management of fixed assets as well as the efforts made to overcome obstacles so that the realization of Unqualified Opinion (WTP) can be realized. This study used descriptive qualitative method with inductive approach. Determining the information used is a purposive sampling technique. Data collection techniques were carried out by interview, observation, and documentation. The results show that the management of fixed assets in Timor Tengah Utara Regency has not been implemented optimally because there are several obstacles, incomplete asset acquisition documents, lack of human resources competence in running SIMDA BMD and the application of Accrual-Based Government Accounting Standards and problematic SIMDA BMD network connections. The supporting factors in the implementation of fixed asset management are adequate human resources development policies, reports on the results of BMD procurement running well and adequate supporting tools. Efforts are being made, among others: completing fixed asset documents and processing fixed assets correctly, submitting a lost fixed asset to MP TP-TGR, increasing competence for human resources and implementing the SIMDA BMD application that can be integrated into all OPDs in Timor Tengah Utara Regency.
Dynamic Governance and Good Governance: Synergy in Regional Financial Management Inrawaty Gita; Bahrullah Akbar; Marja Sinurat; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
Co-Authors Bahrullah Akbar Chatarina De Ricci R. Mamulak Inrawaty Gita Meltarini Nooraini, Afni