| Summary: | This research aimed to analyze the effectiveness of fixed assets
management (land and buildings) in government agencies particularly Sekolah
Tinggi Akuntansi Negara (STAN). Primary data obtained using convenience
sampling technique with 68 of sample respondents of the civil servants in STAN
which consist of 37 asset management staff and 31 non-asset management staff to
know the differences in perception between the two employee groups is related to
the effectiveness of asset management. Method used is the analysis of the Relative
Importance Index (RII) results and test Mann-Whitney U. There are five variables
used in this research are inventory assets, legal audit, valuation of assets,
optimizing asset utilization, and monitoring and controlling, and then measured
perceptions of these variables using a questionnaire with likert scale.
The result of this research indicate that the overall fixed asset management
(land and buildings) implemented by STAN has well aligned with the underlying
regulations. However, there are still obstacles include an inventory of assets that
have not all completed, land certfication is still in the process, the assets owned
by STAN have not optimized. In this case there is no difference in perception
between the asset management staff and non-asset management staff in asessing
the effectiveness of fixed asset management (land and buildings).
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