Fixed Asset Management at The Regional Finance And Asset Agency

Abstract

This research is a type of Mixed Methods research, namely a combination of quantitative and qualitative approaches. With the aim of finding out the condition, ownership status and legality of assets registered at BKAD South Buton Regency. The types of data used in this research are secondary data and primary data. Secondary data in this research is data that researchers obtained from second parties directly in the form of reports and documents through the South Buton Regency BKAD office which can support data completeness while primary data is primary data in this research that is data that researchers obtained through questionnaires distributed in South Buton Regency BKAD office. The sampling technique in this research is non-probability sampling. The results of the research show that there was a significant increase in the number of assets from 2018 to 2020 at BKAD South Buton Regency, however there were differences in the condition of the assets reported, especially for assets that were heavily damaged and assets in poor condition. This indicates the possibility of a discrepancy between asset administration records and the actual physical condition of the asset. And South Buton Regency BKAD supports the policy of replacing assets without repair. This policy has a positive impact on the quality of assets available at BKAD and contributes to better asset quality and condition. This policy was generally received with a positive outlook, although there is room for improvement regarding long-term efficiency and asset desirability.