Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah Pada Opd Di Lingkungan Pemerintah Kabupaten Waropen Dengan Komitmen Pimpinan Sebagai Variabel Moderating

Abstract

This study aims to examine the factors that influence the Quality of Regional Property Management in the Waropen District Government. These factors include the variable Quality of Regional Apparatus, Regulatory Compliance and Management Information Systems. In addition, this studyuses moderating variables, namely Leadership Commitment. The analytical tool in this study used WarpPLS 6.0. This software can analyze SEM models based on variants or better known as Partial Least Square. The SEM analysis model with WarpPLS can identify and estimate the relationship between latent variables whether the relationship is linear or non linear The results of this study indicate that Apparatus Quality and Regulatory Compliance affect the Management of BMD with P-values of each variable 0.028 and 0.005. While the management information system has no effect with a P-value of 0.148. In addition, the leadership commitment is not able to moderate the quality of regional apparatus to the quality of BMD management with a pvalue of 0.070. While organizational commitment is able to moderate the variable compliance with regulations and management information systems on the quality of BMD management with the respective P-value values of 0.001 and 0.012.

Determinants of state property management: Moderating role of internal control system

“…Nevertheless, other studies uncovered that technology and information systems do not affect the application of accrual-based accounting in SP management (Puspitarini et al, 2017). Belo et al (2018) also stated that management information systems do not affect the quality of regional property management. Furthermore, Ricardo et al (2022) exposed that information technology does not affect regional property management.…”

“…In the same vein, research on information systems also uncovers inconsistencies. An examination conducted by Belo et al (2018) revealed that the management information system did not affect the quality of regional property management. However, research by Firmansyah and Hollyson (2021) proved that information systems positively affected the quality of SP management.…”

“…In line with their research, Puspitarini et al (2017) concluded that human resource competence positively affected the application of accrual-based accounting in SP administration. Research conducted by Ricardo et al (2022) and Belo et al (2018) inferred that the quality of regional apparatus also positively influenced the quality of regional property management. However, according to Firmansyah and Hollyson (2021), employee competence at the Directorate General of Highways did not influence the quality of SP management.…”

MANAJEMEN PENGELOLAAN ASET DAERAH (Studi Kasus Kab. TTU)

“…Menurut (Belo, B. R., Asnawi, M., & Wijaya, 2018) permasalahan aset tetap pemerintah daerah pada umumnya terkait adanya barang milik daerah tidak dicatat, barang milik daerah yang tidak ada justru masih dicatat, barang milik daerah dicatat tapi tidak didukung dengan dokumen kepemilikan yang sah. Hal ini terjadi dikarenakan aset tetap daerah jumlahnya terlalu banyak dalam kuantitas, juga diakibatkan data pencatatan yang sudah belasan atau bahkan puluhan tahun lamanya.…”

Manajemen Barang Milik daerah dan Optimalisasi Pengelolaan Aset Provinsi X

“…Penyalahgunaan aset oleh pejabat pemerintah dapat mengakibatkan pembukuan yang tidak benar. Menurut (Belo et al, 2018) permasalahan aset tetap pemerintah daerah pada umumnya terkait adanya barang milik daerah tidak dicatat, barang milik daerah yang tidak ada justru masih dicatat, barang milik daerah dicatat tapi tidak didukung dengan dokumen kepemilikan yang sah. Hal ini terjadi dikarenakan aset tetap daerah jumlahnya terlalu banyak dalam kuantitas, juga diakibatkan data pencatatan yang sudah belasan atau bahkan puluhan tahun lamanya.…”