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All Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Rizqi, Rania
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering

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Analysis of Fixed Asset Management by Indonesian Local Governments Apriliani, Lili; Rizqi, Rania; Grabriella, Stefany; Muharrammaini, Ulfa; Nasution, Anggi Pratama
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.105

Abstract

The management of fixed assets is a vital component of the governance of local government finances as it relates to the accountability and quality of local government financial reports. This study aims to analyse the management of fixed assets by local governments in Indonesia and the level of compliance with the Government Accounting Standards Statement (PSAP) 07 and the changes in regulation from Minister of Home Affairs Regulation Number 19 of 2016 to Minister of Home Affairs Regulation Number 7 of 2024. The research method used is a qualitative approach with literature review method by analysing scientific journals, research reports and relevant legislation. The results of the study indicate that, normatively, local governments have implemented PSAP 07 in recognition and presentation of fixed assets in the local government financial statements. However, the implementation of fixed asset management is suboptimal which is characterised by problems in asset identification, inconsistency of physical and administrative data, weak legal asset protection, limited information systems, and low competency of the managing human resources. The enactment of Permendagri Number 7 of 2024 brings increased demands for the integration of asset management systems, control, and optimisation of the use of regional assets, but in its initial implementation phase, it still requires adjustments to the institution and the strengthening of the capacity of local government officials. The research examines the systems employed by local governments in the management of public sector assets, the impact of human resources on the management of such assets, and the local governments' compliance with established regulations.
The Effect of Local Government Information System (Sipd) Implementation on the Quality of Local Government Financial Reports Aprilliani, Lili; Rizqi, Rania; Grabriella, Stefany; Muharrammaini, Ulfa; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.127

Abstract

This study aims to conceptually analyze the role of the Local Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) in improving Financial Reporting Quality FRQ of local governments by synthesizing theories regulations and prior studies related to public sector information systems and financial reporting. This research adopts a conceptual paper method focusing on the development of a theoretical framework that explains the relationship between SIPD implementation and financial reporting quality dimensions namely relevance reliability comparability and understandability by aligning Government Accounting Standards with internationally recognized qualitative characteristics of financial reporting as emphasized by the Financial Accounting Standards Board FASB. The analysis indicates that SIPD as an integrated and mandatory national information system has strong potential to enhance FRQ through improved data integration standardized financial reporting processes and strengthened audit trails across local government entities. Looking forward this study expects that consistent SIPD implementation supported by adequate human resource competence reliable information technology infrastructure and regulatory stability will contribute to more transparent accountable and decision useful local government financial reports thereby strengthening public trust and supporting effective fiscal governance at the regional level. Conceptually this paper provides a theoretical foundation for future empirical research and policy evaluation regarding SIPD and its long term impact on the quality of local government financial reporting.
Co-Authors Anggi Pratama Nasution Apriliani, Lili Aprilliani, Lili Grabriella, Stefany Irawan Muharrammaini, Ulfa