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All Journal Journal Economics Technology and Entrepreneur Jurnal Akuntansi Keuangan Dan Perpajakan
Ramadhani Daulay, Kesya Aulia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALYSIS OF FIXED ASSET DEVELOPMENT IN PEMATANGSIANTAR CITY Aqila, Syauqi; Ramadhani Daulay, Kesya Aulia; Muda, Iskandar
Journal Economics Technology And Entrepreneur Vol 4 No 03 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i03.1777

Abstract

This study aims to analyze the management and condition of fixed assets in Pematangsiantar City, particularly in terms of acquisition, depreciation, and the causes of increases and decreases in the value of fixed assets during the 2023-2024 period. Fixed assets are important assets that have a useful life of more than 12 (twelve) months for use in government or utilized by the general public. The method used in this study is a descriptive study with a quantitative approach, using secondary data obtained from regional financial reports available on the official website of the Pematangsiantar City Regional Financial Management Agency. The results of the analysis show that the management of fixed assets in Pematangsiantar City still faces several obstacles, such as suboptimal recording, unscheduled maintenance, and the lack of an effective monitoring system. Therefore, it is necessary to improve the administration and supervision system of fixed assets so that regional assets can be utilized optimally and sustainably. This study is expected to provide a deeper understanding of the accounting treatment of fixed assets and become a reference for the government in improving fixed asset management to support better regional development.
Systematic Literature Review Regarding Opportunities, Challenges and Effectiveness in Financial Reporting of Public Service Agencies (BLUD) in the Province, Sumatera Utara Abelia, Putri Kesha; Ramadhani Daulay, Kesya Aulia; Prayogi, Sayidina Aditya; Muda, Iskandar; Mulia, Andy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to present a Systematic Literature Review by analyzing the opportunities and challenges regarding the financial reports of regional public service agencies (BLUD) in North Sumatra Province using secondary research methods aimed at obtaining critical and structural research results. The main focus of this study is to uncover the opportunities and challenges in financial reporting by implementing government accounting standards. A systematic literature review was conducted by synthesizing the results of published research by taking the theoretical framework as a reference for writing this research. The results of the synthesis indicate that the opportunities in implementing Regional Public Service Agencies (BLUD) in North Sumatra lie in the flexibility of financial resource management in BLUD by continuously striving to improve public services in providing results regarding the flexibility of patterns in regional financial management of Regional Public Service Agencies (BLUD). There are also very significant challenges regarding financial reporting in North Sumatra, namely the gap in human resource competency related to the implementation of government accounting standards by measuring the limitations of the integration of Accounting information systems. In general, this research method is implemented to achieve opportunities and resolve challenges in the financial reporting of Regional Public Service Agencies (Regions) and optimize the final results of regional financial reports.
Co-Authors Abelia, Putri Kesha Aqila, Syauqi Iskandar Muda Mulia, Andy Prayogi, Sayidina Aditya