ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY
ABSTRACT The focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixe...
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| Format: | Article |
| Language: | English |
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Universitas PGRI Madiun
2023-10-01
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| Series: | Assets: Jurnal Akuntansi dan Pendidikan |
| Subjects: | |
| Online Access: | http://e-journal.unipma.ac.id/index.php/assets/article/view/12104 |
| _version_ | 1827762463208112128 |
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| author | R. Andro Zylio Nugraha Abdul Halim |
| author_facet | R. Andro Zylio Nugraha Abdul Halim |
| author_sort | R. Andro Zylio Nugraha |
| collection | DOAJ |
| description | ABSTRACT
The focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixed assets. This research uses a case study approach qualitative method. The research was explored further by analyzing the interview results with four participants who work in the local government environment and several members of the general public in the Jember Regency. This research shows that BPKAD Jember Regency has fulfilled two of the four accountabilities. Then, the obstacles faced by BPKAD Jember Regency are divided into three, namely technical, internal, and external.
ABSTRAK
Menganalisis akuntabilitas Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Jember dalam mengelola aset tetap daerah menjadi tujuan utama dari penelitian ini. Selain itu, penelitian ini juga mencari informasi mengenai kendala-kendala yang dihadapi BPKAD Kabupaten Jember dalam pengelolaan aset tetap daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Temuan dari penelitian ini dieksplorasi dari hasil wawancara dengan empat orang partisipan yang bekerja di lingkungan pemerintah daerah dan beberapa masyarakat umum Kabupaten Jember. Penelitian ini menunjukkan bahwa BPKAD Kabupaten Jember telah memenuhi dua dari empat akuntabilitas yang ada. Kemudian, untuk kendala yang dihadapi oleh BPKAD Kabupaten Jember terbagi menjadi tiga yaitu teknis, internal, dan eksternal. |
| first_indexed | 2024-03-11T10:30:02Z |
| format | Article |
| id | doaj.art-bd36e709b6094c429ed40c16da382e76 |
| institution | Directory Open Access Journal |
| issn | 2302-6251 2477-4995 |
| language | English |
| last_indexed | 2024-03-11T10:30:02Z |
| publishDate | 2023-10-01 |
| publisher | Universitas PGRI Madiun |
| record_format | Article |
| series | Assets: Jurnal Akuntansi dan Pendidikan |
| spelling | doaj.art-bd36e709b6094c429ed40c16da382e762023-11-15T04:00:06ZengUniversitas PGRI MadiunAssets: Jurnal Akuntansi dan Pendidikan2302-62512477-49952023-10-0112211412810.25273/jap.v12i2.121044621ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCYR. Andro Zylio Nugraha0Abdul Halim1Universitas Negeri YogyakartaUniversitas Gadjah MadaABSTRACT The focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixed assets. This research uses a case study approach qualitative method. The research was explored further by analyzing the interview results with four participants who work in the local government environment and several members of the general public in the Jember Regency. This research shows that BPKAD Jember Regency has fulfilled two of the four accountabilities. Then, the obstacles faced by BPKAD Jember Regency are divided into three, namely technical, internal, and external. ABSTRAK Menganalisis akuntabilitas Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Jember dalam mengelola aset tetap daerah menjadi tujuan utama dari penelitian ini. Selain itu, penelitian ini juga mencari informasi mengenai kendala-kendala yang dihadapi BPKAD Kabupaten Jember dalam pengelolaan aset tetap daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Temuan dari penelitian ini dieksplorasi dari hasil wawancara dengan empat orang partisipan yang bekerja di lingkungan pemerintah daerah dan beberapa masyarakat umum Kabupaten Jember. Penelitian ini menunjukkan bahwa BPKAD Kabupaten Jember telah memenuhi dua dari empat akuntabilitas yang ada. Kemudian, untuk kendala yang dihadapi oleh BPKAD Kabupaten Jember terbagi menjadi tiga yaitu teknis, internal, dan eksternal.http://e-journal.unipma.ac.id/index.php/assets/article/view/12104tmp opinionregional fixed asset managementaccountabilityregional financial and asset management agency (bpkad)opini tmppengelolaan aset tetap daerahakuntabilitasbadan pengelolaan keuangan dan aset daerah (bpkad) |
| spellingShingle | R. Andro Zylio Nugraha Abdul Halim ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY Assets: Jurnal Akuntansi dan Pendidikan tmp opinion regional fixed asset management accountability regional financial and asset management agency (bpkad) opini tmp pengelolaan aset tetap daerah akuntabilitas badan pengelolaan keuangan dan aset daerah (bpkad) |
| title | ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY |
| title_full | ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY |
| title_fullStr | ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY |
| title_full_unstemmed | ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY |
| title_short | ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY |
| title_sort | accountability analysis of regional financial and asset management agency |
| topic | tmp opinion regional fixed asset management accountability regional financial and asset management agency (bpkad) opini tmp pengelolaan aset tetap daerah akuntabilitas badan pengelolaan keuangan dan aset daerah (bpkad) |
| url | http://e-journal.unipma.ac.id/index.php/assets/article/view/12104 |
| work_keys_str_mv | AT randrozylionugraha accountabilityanalysisofregionalfinancialandassetmanagementagency AT abdulhalim accountabilityanalysisofregionalfinancialandassetmanagementagency |