Problematika Penatausahaan Aset Tetap Pada Unit Satuan Kerja Pemerintahan
Keywords:
Government Accounting Standards, Fixed Assets, Asset AdministrationAbstract
This study aims to identify and explain the problems and efforts made in the administration of fixed assets in government work units that are integrated with several technical implementing units, namely the Health Service and Public Health Centers scattered throughout the Lumajang District. The type of research used is qualitative with a case study approach. Data collection techniques were carried out by means of participatory observation, as well as interviews with the Head of the Finance Department of the Health Office, Property Management and Asset Management Staff of UPT Puskesmas. Data analysis in this study used a case study approach, as well as triangulation to test the validity of the data. The results of this study indicate that there are several internal and external factors that can cause problems, such as internal coordination, lack of internal control, superior policies, competence of goods management, and inadequate technology. Various efforts have been made both from internal SKPD and local government. Researchers suggest that local governments pay more attention to the problems that occur in each SKPD by strengthening leadership commitment, updating technology and by regularly providing assistance to work units.
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