The Contribution of Asset Optimization to Enhancing Educational Quality in Resource Management Institutions
Keywords:
Inventory, Legal audit, BMN Assessment, Supervision and control, Optimization of Asset UtilizationAbstract
This research aims to determine the effect of inventory, legal audit, assessment of state property, and supervision and control on optimizing asset utilization. The population in this study was all employees within the Ciliwung Cisadane River Region Center, namely 315 people. This sampling technique used purposive sampling. The primary criteria for determining the sample are 62 employees with related responsibilities and authority related to State Property. The samples in this research are 62. The types of data used in this research are primary and secondary. Data collection methods in this research are surveys and questionnaires. Data analysis in this study used multiple linear regression analysis using SPSS (Statistical Product and Service Solution) software for Windows. The research results show that inventory has a significant effect on optimizing asset utilization and has a positive relationship. Legal Audits significantly affect optimizing asset utilization and have a positive relationship. Valuation of State Property has a substantial effect on optimizing asset utilization and has a positive relationship. Supervision and Control considerably affect optimizing asset utilization and have a positive relationship.
Downloads
References
Ahyar, H., Andriani, H., Sukmana, DJ, Hardani, SP, MS, NHA, GC, B., Helmina Andriani, MS, Fardani, RA, & Ustiawaty, J. (2020). Qualitative & quantitative research methods book. CV. Group Science Library.
Anton, AE (2017). The Influence of Asset Management in Optimizing Fixed Assets (Land and Buildings) of Regional Government (Study in Paniai Regency). Jumabis: Journal of Management and Business, 1(2).
Ardiani, S. (2020). The Influence of Asset Management on Optimizing the Utilization of Fixed Assets of the Palembang City Government. Journal of Applied Accounting Research, 4(1), 20–31.
Arifin, A., Perseveranda, ME, Niha, SS, Manafe, H., Bibiana, RP, & Man, S. (2022). The Influence of Asset Management on Optimizing Regional Asset Management with Supervision and Control as a Mediating Variable in the Regional Government of East Nusa Tenggara Province. JOURNAL OF EDUCATIONAL MANAGEMENT AND SOCIAL SCIENCES, 4(1), 359–369.
Asman, A., Akram, A., & Alamsyah, MT (2016). Factors that Influence the Optimization of Fixed Asset Management in the Regional Government of Sumbawa Regency. Assets: Journal of Economics, Management and Accounting, 6(1), 23–38.
Baitanu, MA, & Wiagustini, NLP (2020). The Influence of Asset Management on Optimizing the Utilization of Fixed Assets in Karangasem Regency. Journal of Applied Management Studies, 2(1), 38–48.
Bahasoan, A. N., Anwar, A. I., Lekas, M. N. J., & Asryad, R. (2024). Otonomi Daerah dan Pertumbuhan Ekonomi di Indonesia: Literature Review. Ekonomis: Journal of Economics and Business, 8(1), 43. https://doi.org/10.33087/ekonomis.v8i1.1119
Citrayantie, T., . M., & Indrijawati, A. (2021). The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia. International Journal of Research and Reviews, 8(12), 587–596. https://doi.org/10.52403/ijrr.20211271
Dinar, P. (2016). Manage fixed assets (land and buildings) for the regional government of Bulungan Regency, North Kalimantan Province. Jakarta: Open University.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64.
Ghozali, I. (2016). Multivariate analysis application with the IBM SPSS 23 program.
Haeruddin, R. (2022). THE INFLUENCE OF ASSET MANAGEMENT ON OPTIMIZATION OF THE USE OF FIXED ASSETS IN WEST SULAWESI PROVINCE (Doctoral dissertation, Hasanuddin University).
Hatmawan, AA (2020). Research methods quantitative research in management, engineering, education, and experimentation.
Indriantoro, N., & Supomo, B. (2013). Business Research Methodology For.
Accounting & Management. Yogyakarta: BPFE.
Jamaludin (2017). The Influence of Asset Inventory, Legal Audit of Assets, and Asset Valuation on Optimizing the Utilization of Fixed Assets (Land and Buildings) Owned by the NTB Provincial Government. ISSN Securities Journal: 2581-2696, 1(1): 47-57.
Juliandi, A., & Manurung, S. (2014). Business Research Methodology, Concepts and Applications: Successfully Writing an Independent Thesis & Thesis. Umsu Press.
Kaganova, O. (2010). Government Management of Land and Property Assets: Justification for Engagement by the Global Development Community. Urban Institute Center on International Development and Governance.
Kuntadi, C., Retnoningsih, AI, & Finland, DA (2022). Literature review: the influence of asset inventory, legal audit of assets, and asset appraisal on asset optimization. Journal of Information Systems Management Economics, 3(4), 414– 425.
Litasari, R., & Anto, LO (2018). The Influence of Asset Inventory, Legal Audit and Asset Valuation on Optimizing the Utilization of Fixed Assets in the Regional Government of East Kolaka Regency. Journal of Development Economic Progress (JPEP) Vol, 3.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. Sage.
Morgan, D., Bacon, K.G., Bunch, R., Cameron, C.D., & Deis, R. (1996). What middle managers do in local government: Stewardship of the public trust and the limits of reinventing government. Public Administration Review, 359–366.
Mulyanto, M., Noch, MY, Zakaria, Z., Pasolo, F., & Sonjaya, Y. (2023). Factors for Optimizing Regional Property Asset Management in Puncak Regency. SEIKO: Journal of Management & Business, 6(1), 215–227.
Nurdiana, SR, Handajani, L., & Alamsyah, A. (2016a). Factors That Influence the Optimization of Fixed Asset Utilization in the Mataram City Government. Valid: Scientific Journal, 13(1), 1–15.
Nurdiana, SR, Handajani, L., & Alamsyah, A. (2016b). Factors That Influence the Optimization of Fixed Asset Utilization in the Mataram City Government. Valid: Scientific Journal, 13(1), 1–15.
Nurdiana, SR, Handajani, L., & Alamsyah, A. (2016c). Factors That Influence the Optimization of Fixed Asset Utilization in the Mataram City Government. Valid: Scientific Journal, 13(1), 1–15.
Pangayow, B., & Pratama, MR (2016). The Influence of Asset Management on Optimizing Regional Asset Management. Journal of Regional Accounting and Finance, 11(2).
Purnomo, RA (2016). Analyze economic and business statistics with SPSS. CV. Wade Group collaborates with UNMUH Ponorogo Press.
Rochmawati, DR (2018). Determinants of Optimizing the Use of Government Fixed Assets. Journal of Multiparadigm Accounting, 9, 236–247.
Sassani, A., Smadi, O., & Hawkins, N. (2021). Developing pavement marking management systems: A theoretical model framework based on the experiences of the US transportation agencies. Infrastructures, 6(2), 18.
Schneider, J., Gaul, A. J., Neumann, C., Hogräfer, J., Wellßow, W., Schwan, M., & Schnettler, A. (2006). Asset management techniques. International Journal of Electrical Power & Energy Systems, 28(9), 643–654.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Sirait, Rotua Valentina. (2021). Factors that Influence the Optimization of Fixed Asset Utilization (Case Study of Bpkad South Sumatra Province). Thesis, Sriwijaya State Polytechnic.
Siregar, DD (2004). Asset management: a strategy for structuring the concept of sustainable development nationally in the context of regional heads as CEOs in the era of globalization & regional autonomy. Language, 43(836p), 26cm.
Sugiyama, AG (2013). Tourism Asset Management. Bandung: Guardaya Intimarta.
Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods. In Alfabeta, CV. Alphabeta, CV.
Sujarweni, VW (2018). Business and Economic Research Methodology Quantitative Approach. New Library Press.
Syahputra, K., Syaukat, Y., & Irwanto, AK (2018). Strategy to improve management of regional property in the Anambas Islands Regency Government. Journal of Regional Development Management, 10(1).
Terry, G.R. (2009). Principles of Management, Nine Edition. New York: Mc. Graw- Hill Book Company.
Umar, H. (2013). Research methods for theses and theses. Jakarta: Rajawali, 42.
Urrea-Mallebrera, M., Altarejos-García, L., García-Bermejo, J., & Collado-López,
B. (2019). Condition assessment of water infrastructures: application to Segura River Basin (Spain). Water, 11(6), 1169.
Wicaksana, A., Harmono, H., & Yuniarti, S. (2021). The influence of asset inventory, asset use, asset security, and maintenance on optimizing land fixed assets in the Malang Regency government. Publisia: Journal of Public Administration Science, 6(1), 1–14.
Yani, JA, Mangkunegara, AAAP, Revisi, PKE, & Aditama, R. (1995). Sugiyono. 2017, Quantitative, qualitative, and R&D research methods. Bandung: Alphabeta. Procrastination and Task Avoidance: Theory, Research and Treatment. New York: Plenum Press, Yudistira P, Chandra, Diktat Ku.
Yasir, Yasdin, Frihatni, AA, & Triani, N. (2020). Determinants of optimizing Ministry of Finance assets in South Sulawesi regional work units. Balanca: Journal of Islamic Economics and Business, 2(1). https://doi.org/10.35905/balanca.v2i1.1394
Yuniarto, A. (2020). Seeing the need for the government to carry out a revaluation program for state-owned assets. Journal of Tax and State Finance (PKN), 1(2), 1–8.
Zikmund, W. G. (1997). Business Research Methods. Dryden. https://books.google.co.id/books?id=yh89ngEA
