Journal of Islamic Accounting and Tax (JIATAX)
Vol 3 No 2 (2020): September 2020

Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang

Adisya Safira Putri (Politeknik Negeri Malang)
Novrida Qudsi Lutfillah (Politeknik Negeri Malang)
Sidik Asmanu (Unknown)

Article Info

Publish Date
02 Oct 2020

Abstract

The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.

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Journal Info
Journal of Islamic Accounting and Tax (JIATAX)
Website

Abbrev

tiaa

Publisher

Universitas Muhammadiyah Gresik

Subject

Economics, Econometrics & Finance

Description

Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the ...