| Summary: | Fixed assets still became a factor of poor opinion on Local Government
Financial Report (LKPD) throughout Indonesia. Bantul Regency Government in
2011 had conducted an inventory and audit of fixed assets. From LKPD in 2011,
there was other post assets amounted to IDR 11,613,236,488.12, whereas this
number derived from fixed assets of which properties details could not be traced.
Based on this, it was assumed that the assets inventory and audit that had been
carried was not in accordance with the conditions set.
This research aimed to identify and analyze the essential of fixed assets
inventory owned by Bantul Regency Government. The data were collected
through questionnaires distribution using purposive sampling techniques and
unstructured interviews were also conducted. To identify the factors, confirmatory
factor analysis was used to analyze the results and identify the factors descriptive
statistical analysis enriched with the data from the interviews result was used.
The result of the factor analysis shows that there are five factors that
underlie / explain the fixed asset inventory of Bantul Regency Government,
namely: data collection factor, coding factor, grouping factor, recording factor and
audit factor. Qualitative descriptive analysis result shows that the ability of
information technology and the completeness of the infrastructure in the office
have not been supported by the ability of the Human Resources, this is due to the
inadequate knowledge of the properties managers concerning BMD management
and the human resources managing BMD are less capable to operate the
Computers. Besides, Bantul Regency Government has a database in the form of
source book
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