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Analysis the Effect Legal Audit, Control and Supervision on The Optimization of Fixed Asset Management (Land and Buildings) In the Regional Government of Papua Province Siti Hasanah; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.515

Abstract

The purpose of this study is to empirically examine the effect of legal audit, supervision, and control on the optimization of fixed asset management in the Papua Provincial Government. The method used in this study is a quantitative method of causality to evaluate the relationship between the independent variable and the dependent variable. The results showed that Legal audit and supervision have a significant effect on optimizing the management of fixed assets of land and buildings as well as on the local government of Papua Province, showing that clear status and good supervision can improve the management of fixed assets.
Optimizing Land and Building Fixed Asset Management: Review of Legal Audit, Control and Supervision Siti Hasanah; Entis Sutisna
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/p3mg1s45

Abstract

Regional asset management is one of the keys to successful regional economic management. The importance of managing assets appropriately and effectively, based on the principles of efficient and effective management, is expected to be able to give strength to Regional Governments to finance regional development. This research aims to determine the influence of legal audits and control and supervision on optimizing fixed asset management. The population in this study were employees. The sampling in this research was a non-probability sampling design with judgment sampling techniques obtained using instruments in the form of 97 questionnaires. The data analysis method in this research used Structural Equation Model (SEM)-PLS analysis with the help of Smart-PLS software. Research results show that legal audits as well as control and supervision can influence the optimization of land and building fixed asset management. These two variables can explain the optimization of land and building fixed asset management by 35.3% .