Jurnal Akuntansi : Transparansi dan Akuntabilitas
Vol 14 No 1 (2026): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS

EVALUASI PELELANGAN DAN PENGHAPUSAN ASET KENDARAAN DINAS PEMERINTAH DAERAH KOTA KUPANG (STUDI PADA BKAD KOTA KUPANG)

Logo, Emanuello Elman Peter (Unknown)
Bolang, Rikhard Titing Christopher (Unknown)
Tomasowa, Olivia Louise Eunike (Unknown)



Article Info

Publish Date
13 May 2026

Abstract

This study aims to analyze the levels of importance and performance and to determine the position of attributes in the Cartesian Diagram of Importance–Performance Analysis (IPA) in the implementation of the auction and disposal of official vehicle assets at the Regional Financial and Asset Management Agency (BKAD) of Kupang City. This research employed a quantitative approach with a descriptive method. Data were collected through questionnaires distributed to 30 respondents and analyzed using the IPA method. The results indicate that the average importance score of 4.74 falls into the “very important” category, while the average performance score of 4.52 suggests that the implementation has generally been carried out well. However, a gap still exists between importance and performance in several attributes. The Cartesian Diagram mapping reveals that attributes A6 (completeness of asset disposal proposal documents from regional work units) and C3 (appropriateness of auction reserve prices with market conditions) are positioned in Quadrant I as top priorities for improvement. Overall, asset management has been implemented fairly well; however, improvements are still required in administrative aspects and in determining auction reserve prices to enhance effectiveness, efficiency, and compliance with public asset management principles

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan ...