Summary: | This research is an application of asset management concept, mainly the
concept of asset inventory, focused on the effect of local fixed asset
inventorization of Government of Pasuruan City in 2012. The aim of this research
is to examine the effect between data collection, coding, subdividing, recordkeeping
and reporting of fixed inventorization activities toward the presentation of
local balance sheet value of Government of Pasuruan City. The research
conducted at the Regional Secretariat office and BPKAD of Pasuruan City.
Sample used in this research consist of 36 respondents chosen based on purposive
sampling method, whereas the sample selection is done property based on
assessment and consideration by the researcher on sample characteristics in line
with the aim of research it self. Analysis tools used in this research is regression
category (categorical regression).
The result of data analysis shows that 5 independent variables wich were
data collection, coding, subdividing, recording and reporting variables of fixed
inventorization activities proven to have positive and significant effect. Integrated
element, connecting to each other that has to be implemented mutually in an asset
management system, particulary on asset inventorization in order to sustain the
presentation of balance sheet value of Government of Pasuruan City.
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