Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 4, No 2 (2020)

Penatausahaan Aset Tetap untuk Akuntabilitas Publik Pemerintah Kota Palembang

Rita Martini (Politeknik Negeri Sriwijaya)
Dewanti Citra Arimbi (Politeknik Negeri Sriwijaya)
Kartika Rachma Sari (Politeknik Negeri Sriwijaya)



Article Info

Publish Date
31 Mar 2020

Abstract

AbstractThis research analyzes the effect of fixed asset administration on public accountability in the Regional Apparatus Organization of Palembang. This study analyzes the administration of fixed assets based on Permendagri Number 19 of 2016, including bookkeeping, inventory and reporting. Public accountability is assessed from the accountability of policies, programs, processes, honesty and law.Hypothesis testing was done by multiple linear analysis models Research results are the inventory and reporting has a positiveand significant influence while bookkeeping does not affect public accountability, and simultaneously has a significant effectAbstrakPenelitian ini bertujuan menganalisis pengaruh penatausahaan asset tetap terhadap akuntabilitas publik padaOrganisasi Perangkat Daerah (OPD) di Kota Palembang. Penelitian ini menganalisis penatausahaan asset tetap, meliputi pembukuan, inventarisasi dan pelaporan. Akuntabilitas publik dikaji dari akuntabilitas kebijakan, program, proses, serta kejujuran dan hukum Pengujian hipotesis dilakukan dengan model analisis linear berganda.Penelitian menghasilkan inventarisasi dan pelaporanberpengaruh, tetapi pembukuantidak berpengaruh, terhadap akuntabilitas publik pemerintah Kota Palembang,dan secara bersama-sama mempengaruhi akuntabilitas publik.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...