Penatausahaan Aset Tetap untuk Akuntabilitas Publik Pemerintah Kota Palembang

Rita Martini, Dewanti Citra Arimbi, Kartika Rachma Sari

Abstract


Abstract

This research analyzes the effect of fixed asset administration on public accountability in the Regional Apparatus Organization of Palembang. This study analyzes the administration of fixed assets based on Permendagri Number 19 of 2016, including bookkeeping, inventory and reporting. Public accountability is assessed from the accountability of policies, programs, processes, honesty and law.Hypothesis testing was done by multiple linear analysis models Research results are the inventory and reporting has a positiveand significant influence while bookkeeping does not affect public accountability, and simultaneously has a significant effect

Abstrak

Penelitian ini bertujuan menganalisis pengaruh penatausahaan asset tetap terhadap akuntabilitas publik padaOrganisasi Perangkat Daerah (OPD) di Kota Palembang. Penelitian ini menganalisis penatausahaan asset tetap, meliputi pembukuan, inventarisasi dan pelaporan. Akuntabilitas publik dikaji dari akuntabilitas kebijakan, program, proses, serta kejujuran dan hukum Pengujian hipotesis dilakukan dengan model analisis linear berganda.Penelitian menghasilkan inventarisasi dan pelaporanberpengaruh, tetapi pembukuantidak berpengaruh, terhadap akuntabilitas publik pemerintah Kota Palembang,dan secara bersama-sama mempengaruhi akuntabilitas publik.


Keywords


Assets management Good government governance

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DOI: http://dx.doi.org/10.33795/jraam.v4i2.009

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