DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH
Abstract: Determinants of Optimizing the Use of Local Government Fixed Assets. This study aims to analyze the optimal determinants of the use of fixed assets of the Regional Government in the Semarang District Government. This study uses the analysis method of Structural Equation Modeling-Partial Le...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2018-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/939/pdf |
| _version_ | 1828937809773199360 |
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| author | Dwi Ratmono Ana Rochmawati |
| author_facet | Dwi Ratmono Ana Rochmawati |
| author_sort | Dwi Ratmono |
| collection | DOAJ |
| description | Abstract: Determinants of Optimizing the Use of Local Government Fixed Assets. This study aims to analyze the optimal determinants of the use of fixed assets of the Regional Government in the Semarang District Government. This study uses the analysis method of Structural Equation Modeling-Partial Least Squares (SEM-PLS) in 46 Regional Government. This study finds that demand planning and inventory are the most important factors in fixed assets optimization. It can only be achieved if starts with the right strategic planning and in accordance with the goals of the organization. In addition, the inventory must be carried out so that the regional government has the latest database of its assets. |
| first_indexed | 2024-12-14T02:30:51Z |
| format | Article |
| id | doaj.art-31879d143fe845f7a06bb42f03c18af0 |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-14T02:30:51Z |
| publishDate | 2018-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-31879d143fe845f7a06bb42f03c18af02022-12-21T23:20:15ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792018-08-0192236247http://dx.doi.org/10.18202/jamal.2018.04.9014DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAHDwi Ratmono0Ana Rochmawati1Universitas DiponegoroUniversitas DiponegoroAbstract: Determinants of Optimizing the Use of Local Government Fixed Assets. This study aims to analyze the optimal determinants of the use of fixed assets of the Regional Government in the Semarang District Government. This study uses the analysis method of Structural Equation Modeling-Partial Least Squares (SEM-PLS) in 46 Regional Government. This study finds that demand planning and inventory are the most important factors in fixed assets optimization. It can only be achieved if starts with the right strategic planning and in accordance with the goals of the organization. In addition, the inventory must be carried out so that the regional government has the latest database of its assets.http://jamal.ub.ac.id/index.php/jamal/article/view/939/pdfaset tetapperencanaaninventarisasipenilaian |
| spellingShingle | Dwi Ratmono Ana Rochmawati DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH Jurnal Akuntansi Multiparadigma aset tetap perencanaan inventarisasi penilaian |
| title | DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH |
| title_full | DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH |
| title_fullStr | DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH |
| title_full_unstemmed | DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH |
| title_short | DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH |
| title_sort | determinan optimalisasi penggunaan aset tetap pemerintah daerah |
| topic | aset tetap perencanaan inventarisasi penilaian |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/939/pdf |
| work_keys_str_mv | AT dwiratmono determinanoptimalisasipenggunaanasettetappemerintahdaerah AT anarochmawati determinanoptimalisasipenggunaanasettetappemerintahdaerah |