Analyzed of Fixed Asset Management Based on Effectiveness and Efficiency at Office of Subdistrict Head Binjai
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Abstract
This paper aims described analyzing the effectiveness and efficiency of fixed asset management at the Binjai District Office, Langkat Regency. This research is qualitative research with a descriptive approach. Data collection techniques in this study were the observation of the work of employees who handle fixed assets, interviews with employees who handle fixed assets, and documentation of documents related to fixed assets at the Binjai District Office of Langkat Regency. Based on the results of the research that has been carried out, it shows that: the results of the analysis of the effectiveness of fixed asset management at the Binjai District Office of Langkat Regency have not been effective as seen from the incompatibility of timeliness, the accuracy of cost calculations against applicable regulations.
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Catherine Evalina Tarigan, Junawan, & Rahima Purba. (2022). Analyzed of Fixed Asset Management Based on Effectiveness and Efficiency at Office of Subdistrict Head Binjai. Economit Journal: Scientific Journal of Accountancy, Management and Finance, 2(2), 116-125. https://doi.org/10.33258/economit.v2i2.662
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Prosperous. (2011). Effectiveness of Institutional Supervision Policies. Bandung: PT Refika Aditama.
Sugiyono. (2017). Quantitative, Qualitative and R&D Research Methods. Bandung: Alfabeta, CV.
Satori, D and Komariah, A. (2010). Qualitative Research Methodology. Bandung: Alphabeta
Sukmadinata, Nana Syaodih. (2011). Educational Research Methods. Bandung: PT Remana Rosdakarya
Dewi, DK (2018).Effectiveness and Efficiency of E-Procurement in the Process of Procurement of Goods/Services in Magelang Regency.Tidar University. Essay.
Hammam, M. (2017). The Journey of Fixed Assets Accounting in Local Governments. Journal of State Financial Governance & Accountability, 21-31.
Heryanto, M. (2012). Effectiveness and efficiency of public service delivery: A review of the performance of government institutions. Journal of the Rainbow Science.
Kolinug, MS, Ilat, V., & Pinatik, S. (2015). Analysis of Fixed Asset Processing at the Tomohon City Regional Financial and Asset Management Revenue Service. EMBA, 818-830.
Martina, WP, Herwanti, T., & Hermanto. (2018). Implementation of the Elimination of Heavy Damaged Property in the Mataram City Government. Vol 14 No 1. Economia, 39-53.
Mulalinda, V., & Tangkuman, SJ (2014). The effectiveness of the implementation of Fixed Asset Accounting Systems and Procedures at the Regional Revenue, Financial and Asset Management Office of Sitaro Regency. EMBA, 521-531.
Piri, TO (2016). Analysis of the Effectiveness of Regional Property Management at the Integrated Licensing Service Office of North Sulawesi Province. EMBA, 1008-1019.
Purnama, PD (2016). Effectiveness of the Implementation of the Integrated Program to increase the role of women towards a healthy and prosperous family (P3KSS) Onoharjo Village, Terbanggi Besar District, Central Lampung Regency in 2015. University of Lampung. Essay.
Purwanti, NY, Fariyanti, A., & Ristiyanto, N. (2018). Fixed Asset Management Strategy in the District Attorney's Office, Cirebon City. Journal of Regional Development Management, Volume 10 No. 1, 58-66.
Santoso, E. (2011). Efficiency and Effectiveness of Regional Financial Management in Ngawi Regency. Thesis. Eleven March University: Surakarta.
Sumardi, IA (2017). Analysis of Fixed Asset Management Based on the Regulation of the Minister of Home Affairs Number 19 of 2019 (Study on the Regional Government of Jeneponto Regency). Alaudin State Islamic University, Makassar. Essay.
Tipan, A., Saerang, DP, & Lambey, R. (2016). Analysis of the Accounting Treatment of Fixed Assets at the Department of Public Works (PU) of North Sulawesi Province. Going Concern: Journal of Accounting Research, 57-65.
Zulfah, SR (2017). Analysis of Measuring Efficiency and Effectiveness of Zakat Fund Management Performance in Zakat Management Organizations (Study at Baznas Sragen Regency 2013-2015). IAIN Surakarta. essay.