DETERMINANTS TEST OF THE EFFECTIVENESS OF FIXED ASSET MANAGEMENT IN MATARAM CITY GOVERNMENT

Abstract

The effectiveness of fixed asset management is implement the basic principles management of the assets of the fixed assets in government controlled areas by followin the policy foundations set by legislation, government regulations, presidential decrees and decrees related to regulation / fixed asset management area. There are some notes problems still faced by the city of Mataram in achieving the full WTP opinion from the supreme audit agency (BPK) of the Republik of Indonesia, namely in terms of fixed assets is still the wrong find their recording input, as well as legal constraints on assets owned by the City of Mataram. This research aimed to determine the effect of the Quality of Human Resources Local Officials, Asset Management Information Systems and Internal Control System of Government on the Effectiveness of Fixed Assets Management in Mataram City Government. This research using purposive sampling method with the total respondents 40 peoples. The analytical method used in this research is SEM PLS by use SmartPLS software 3.0. The results of this research indicate that: 1)Quality of Human Resources Regional Apparaturs positive and significant impact on the Effectiveness of Management of fixed assets, 2)Management Information System assets positive and significant impact on the Effectiveness of fixed Asset Management, and 3)Government Internal Control Systems and a significant positive effect on the effectiveness of fixed Assets Management. The implications of this study are expected to contribute to become a reference to help leaders in the City of Mataram partikular in evaluating the Regional Regulation Mataram No. 17 of 2011 on the Management of Regional Property includes the manufacture of SOP the right of the asset management area, so it will be able to further optimize the management of fixed assets in the City of Mataram.