CD Tesis

Faktor-Faktor Yang Mempengaruhi Efektivitas Manajemen Aset Tetap: Peran Moderasi Sistem Pengendalian Intern Studi Empiris Pada Pemerintah Kabupaten Rokan Hilir

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Local government is given the authority to manage the owned resources included managing fixed asset. This is carried out so that local government runs effectively and efficiently as instructed by The Law of Republic of Indonesia Number 23 Year 2014 about Local Government. Fixed asset management is needed because it is one of the most strategic things in local financial management and to manifest the good governance.
This research aimed to see and to find out direct influence concerning the factors which influence the effectiveness of fixed asset management: the role of intern control moderation. The problem formulation was if human resources quality and management information system influence the effectiveness of fixed asset management, then if intern control system could moderate the influence of human resources quality and management information system towards the effectiveness of fixed asset management.
The research method used in this research was quantitative. The population in this research were all Regional Apparatus Organization (OPD) existed in the government of Rokan Hilir Regency in the amount of 48 OPDs and three parts of OPD were made as respondents namely one good usage, one officer of good user administration, and one staff of user good. These were in line with The Regulation of Home Affair Minister Number 19 Year 2016 about The Guideline of Local Owned Good Management which states that good user, good administration officer, and staff of user good have the authority and being responsible in the management of local owned good, until the total samples became 144 respondents. Data analysis employed Moderated Regression Analysis (MRA). The results of this research found that human resources quality and management information system influence the effectiveness of fixed asset management. For intern control system could strengthen the influence of human resources quality and management information system on the effectiveness of fixed asset management.
Based on the result of this research, then the theoretical implication can give stronger consideration on the previous research and the theory which had been explained. The managerial implications in this research are such as the government of Rokan Hilir Regency gives adequate education and training either in the quality or quantity, so that the officer who manges fixed asset has good knowledge. Then the arrangement of Standard Operational Procedure (SOP) should be dtails and systematical on the existed management information system, or the technology used. Another important thing to do is conducting activity of monitoring and checking periodically on OPD which conducts intern control at Inspectorate so that fixed asset management activity can be monitored and if there is mistake then could be overcomed as soon as possible.
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Key Words : Quality of Human Resource, Management Information System, Internal Control System, and Effectiveness of Fixed Asset Management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247702

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247702

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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