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Rudianto Simamora
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN ASET PASCA PEMEKARAN WILAYAH DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DI KAB. TAPANULI SELATAN Rudianto Simamora; Abdul Halim
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.095 KB) | DOI: 10.31941/jebi.v10i1.163

Abstract

This study aims to determine the factors that affect the asset management post-expansion area and its effecton the quality of financial reports of government in South Tapanuli.This study is a qualitative descriptive study,which aims to explore the factors that affect the asset management post-expansion area and its effect on thequality of financial reporting. Data were collected through interviews with the informants, the studydocumentation, as well as observation or triangulation or a mix of all three. Stages of data analysis used includedata reduction, display data, and drawing conclusions or verification in the preparation of a workinghypothesis.The results showed that factors affecting the asset management division of the post in theGovernment of South Tapanuli include: human resources knowledge assets management, proof of ownership ofassets, valuation of assets, leadership commitment, and attitude: lack of awareness and responsibility.Management of assets after the post-expansion area affects the quality of government financial reports.Keywords: Expansion Areas, Asset Management, Quality of Financial Statements
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN ASET PASCA PEMEKARAN WILAYAH DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DI KABUPATEN TAPANULI SELATAN rudianto Simamora; Abdul Halim
Jurnal Ekonomi Dan Bisnis Vol 13, No 2 (2013): Jurnal Ekonomi dan Bisnis, September 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v13i2.190

Abstract

This study aims to determine the factors that affect the asset management post-expansion area and its effect onthe quality of financial reports of government in South Tapanuli.This study is a qualitative descriptive study,which aims to explore the factors that affect the asset management post-expansion area and its effect on thequality of financial reporting. Data were collected through interviews with the informants, the studydocumentation, as well as observation or triangulation or a mix of all three. Stages of data analysis used includedata reduction, display data, and drawing conclusions or verification in the preparation of a workinghypothesis.The results showed that factors affecting the asset management division of the post in theGovernment of South Tapanuli include: human resources knowledge assets management, proof of ownership ofassets, valuation of assets, leadership commitment, and attitude: lack of awareness and responsibility.Management of assets after the post-expansion area affects the quality of government financial reports.Keywords: Expansion Areas, Asset Management, Quality of Financial Statements
Co-Authors S.Pd. M Kes I Ketut Sudiana .