DETERMINAN OPTIMALISASI PENGGUNAAN ASET TETAP PEMERINTAH DAERAH

Abstract

Abstract: Determinants of Optimizing the Use of Local Government Fixed Assets. This study aims to analyze the optimal determinants of the use of fixed assets of the Regional Government in the Semarang District Government. This study uses the analysis method of Structural Equation Modeling-Partial Least Squares (SEM-PLS) in 46 Regional Government. This study finds that demand planning and inventory are the most important factors in fixed assets optimization. It can only be achieved if starts with the right strategic planning and in accordance with the goals of the organization. In addition, the inventory must be carried out so that the regional government has the latest database of its assets.

Keywords

• aset tetap
• perencanaan
• inventarisasi
• penilaian