E-Jurnal Akuntansi
Vol. 35 No. 11 (2025)

Fixed Asset Management: The Role of Regional Asset Information Systems in the Utilization of Unused Assets in the Local Government of Bengkalis Regency

Sri Wahyuni, Endang (Unknown)
Nur Rahmani (Unknown)



Article Info

Publish Date
30 Nov 2025

Abstract

Fixed asset management is an essential part of regional financial governance. However, many regional assets remain unused (idle assets), leading to inefficiencies and additional maintenance costs. This study aims to analyze the role of the Regional Management Information System for Regional Property (SIMDA BMD) in optimizing the utilization of unused fixed assets in the Bengkalis Regency Government. A qualitative approach was applied with data collected through documentation, interviews, and observations involving the Head of Asset Subdivision, accounting staff, and asset managers. The findings reveal that SIMDA BMD contributes to improving the accuracy of asset recording and transparency of information but has not been effective in identifying idle assets. The local government is committed to migrating to the e-BMD system to enable real-time monitoring and utilization of idle assets. These findings are expected to contribute to developing more effective, accountable, and value-oriented regional asset management practices.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...