INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Vol. 3 No. 1 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)

THE EFFECTIVENESS OF FIXED ASSET MANAGEMENT IN SUPPORTING ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM THE REGIONAL SECRETARIAT OF KENDARI CITY

Muh. Rijal (Department of Administrative Science, Public Administration Program, Faculty of Social and Political Sciences, Halu Oleo University, Kendari, Southeast Sulawesi, Indonesia)
Muhammad Yusuf (Department of Administrative Science, Public Administration Program, Faculty of Social and Political Sciences, Halu Oleo University, Kendari, Southeast Sulawesi, Indonesia)
Sarinah (Department of Administrative Science, Public Administration Program, Faculty of Social and Political Sciences, Halu Oleo University, Kendari, Southeast Sulawesi, Indonesia)



Article Info

Publish Date
02 Jul 2026

Abstract

This study aims to analyze the effectiveness of fixed asset management in supporting organizational performance at the Regional Secretariat of Kendari City. The study employed a qualitative approach using a descriptive method. Data were collected through observation, interviews, and documentation studies involving informants selected through purposive sampling, namely the Asset Manager of the Regional Secretariat of Kendari City and staff responsible for regional asset management. Data analysis was conducted through the stages of data collection, data reduction, data display, and conclusion drawing. The results indicate that fixed asset management at the Regional Secretariat of Kendari City has been implemented through eight stages: asset needs planning, asset procurement, asset inventory, asset legal audit, asset valuation, asset maintenance, asset disposal, and asset transfer. Overall, the implementation of fixed asset management has been carried out effectively and in accordance with applicable regulations and procedures, referring to the asset management theory proposed by Gima A. Sugiama. The effectiveness of fixed asset management is reflected in the availability of facilities and infrastructure that support the implementation of organizational duties and functions, the optimal maintenance of assets, and the improvement of efficiency and smoothness in organizational operations. However, several challenges remain, particularly in asset data management and the updating of asset information, which require further attention to enhance the quality of asset management in the future.

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Journal Info

Abbrev

IJEFE

Publisher

Subject

Economics, Econometrics & Finance

Description

INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) is a scientific journal that publishes articles in the field of Business and finance that contain conceptual ideas in the fields of Economics, Accounting, Management, Business and finance. The scope is Human Resource Management, Marketing ...