| Summary: | The background of the research was the disorder in the procedures
implementation of the administration assets/property of the a regionsuch as
accounting, inventory, and reporting causes difficulties for local governments to
know for certain assets that is owned/managed by them, so that the assets
managed by local governments tend to be unoptimal on its use. The indication of
it, affect the accuracy of the balance sheet value of assets in local government,
whereas the accuracy of the asset value is very supportive in BPK�s giving
opinions.
This research aims to evaluate the suitability of fixed assets on
government administration of Padang city concerning the administration by
Permendagri 17 on 2007 and the constraints of fixed assets in the administration
of the Padang City. This research is a case study with a descriptive analysis
techniques. Data collection techniques are by interview, observation and
documentation. The evaluation is to evaluate the implementation of fixed asset
accounting, fixed asset inventory, fixed asset reporting, and completeness of
filling fixed asset documents.
The result shown that the administration of fixed assets of Padang City
have not achieve yet the degree of compliance in about 100%, because the
average both evaluation of the accounting, inventory, reporting and completeness
of the filling documents produced the degree of conformity in about by 62% or
categorized as suitable category of Permendagri No. 17 on 2007, about
guidelines for the technical management of the region�s property. Un-maximum
implementation of the government administration of Padang city is because there
are many obstacles in the administration, such as limited data that support the
fixed assets, socialization of the administration of the assets that is still weak, the
limitation of human resources, and lack of adequate compensation for the welfare
of employees in the field of assets administration.
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