| Summary: | This study was conducted to obtain empirical evidence related to the effect
of asset inventory, legal audit of assets, and asset valuation to optimization
management and utilization of fixed assets (land and buildings) owned by the
local government (Local Government Studies in the province). The sample was
selected using purposive sampling, 32 respondents obtained from 20 (twenty)
working unit (SKPD). This study uses two analysis tools namely multiple
regression analysis (regression multiplier) and with the help of computer software
Eviews 6:00 version and data envelopment analysis (DEA) by using computer
software Warwick DEA (WDEA). To test the validity and reliability of the
instrument used the help of computer software SPSS (Statistical Package for the
Social Science) version 15.00. data analysis was performed to test the classical
assumptions and hypothesis testing. Results of data analysis for the classical
assumption indicates that the data used for the multiple regression analysis can be
done because there was no violation of the classical assumption of
multicolinearity does not happen, heteroscedasticity and autocorrelation. Multiple
regression testing indicates that the variable asset inventory and audit legal
negatively affect the optimization of asset management and utilization of fixed
assets (land and buildings) owned by the provincial government of West Nusa
Tenggara, while the asset valuation variable positive effect on optimization of the
management and utilization of fixed assets (land and building).
In accordance with the results of the analysis of data envelopment analysis
(DEA) shows seventeen regional work units that are designated as a technical
agency that has a target of achieving regional revenue only, there are 6 regional
work units are efficient in managing and utilizing fixed assets (land and building)
with its efficient relative value of 100 percent. Regional Working Units include:
Regional Planning Board, Department of Revenue (Revenue), Ministry of Social
Affairs Population and Civil Registration, Mental Hospital (RSJ), the
Environment Agency and Research, and the Department of Cooperatives and
SMEs. While there are 11 regional work units again were not efficient with scores
below 100 percent efficient. Regional Working Units include the Department of
Transportation, Communication and Information Technology (41,88 percent), the
Bureau of Public (42,23 percent), the Department of Public Works (42,69
percent), Secretariat of Parliament (42.92 percent), The Regional Library and
Archives (53,60 percent) , Department of Manpower and Transmigration (56,36
percent), the Regional Employment and Training Agency (62,89 percent), health
services (67,65 percent), the Department of Culture and Tourism (Disbudpar)
(80,94 percent), the Department of Education and Sports (93,53 percent), and
Home Regional General Hospital (97,63 percent).
|
|---|