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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Twenty Mariza Syafitri
Politeknik Negeri Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluasi Pengelolaan Aset Tetap pada Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Dumai Twenty Mariza Syafitri; Akhmad Hasid Siregar
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.857

Abstract

Fixed asset administration is an important part of an organization's financial management. The Ministry of Transportation as the parent organization of the Dumai Harbormaster and Port Authority Office (KSOP) has issued regulation No. 70 of 2018 concerning procedures for administering state-owned goods within the Ministry of Transportation. This research aims to analyze the percentage level of conformity between the administration of fixed assets of the Dumai KSOP Office with Minister of Transportation Regulation No. 70 of 2018. The sample for this research is 75 item of fixed assets with a acquisition price of >50 million which are on the List of Goods until 2023. This research uses a study approach cases with purposive sampling research subjects. Data collection was carried out by interviews, observation and documentation. The research results show that the Dumai KSOP Office is in the appropriate category for implementing Minister of Transportation Regulation No. 70 of 2018 with a score of 73%. Evaluation of fixed asset administration procedures showed the following results: 72% for fixed asset bookkeeping activities, 67% for fixed asset inventory activities, 81% for fixed asset reporting activities, and 74% for completeness of filling in goods identity cards (KIB). These findings indicate that there are areas that require improvement, but overall, the Dumai KSOP Office has complied with the regulations set out in Minister of Transportation Regulation No. 70 of 2018.
Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator Safrizal Safrizal; Meilinda Anggreni; Novira Fazri Nanda; Twenty Mariza Syafitri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/q54tm826

Abstract

This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. In this context, Perceived Organizational Support (POS), which indicates that the organization cares about their welfare and contributions, is positioned as a variable that can strengthen or weaken the relationship between fiscal shocks and employee performance. ASN who perceive high organizational support tend to have better psychological resilience in facing fiscal pressure, thus being able to maintain performance. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. This research is expected to provide practical contributions for local governments in designing adaptive ASN management strategies amidst fiscal pressures, as well as strengthening internal policies related to organizational support so that employee performance is maintained in situations full of uncertainty
Co-Authors Akhmad Hasid Siregar Meilinda Anggreni Novira Fazri Nanda Safrizal Safrizal