DETERMINANTS OF HEAVILY DAMAGED FIXED ASSETS MANAGEMENT SUCCESSFUL MODERATED BY LEADER COMMITMENT

Lia Yulianti, Wuryan Andayani, Abdul Ghofar

Abstract


The objective of this research is to examine the effect of human resource (HR) competence, supervision and control, and regulation on successful damaged fixed assets management moderated by leader commitment in central government. The research was conducted at the Ministry of Public Works and Housing (PUPR) with 139 respondents whose selection was carried out with certain criteria or judgmental sampling method. The sample consists of employees who are accustomed to processing damaged fixed assets management so that they are expected to have a good understanding of State-Owned Assets (BMN) management. The data analysis method uses SEM-PLS with the help of the SmartPLS 3.0 program. The results showed that HR competence, supervision and control, and regulation positively affect the successful damaged fixed assets management. Furthermore, leader commitment as a moderating variable cannot strengthen the relationship between HR competence on the successful damaged fixed assets management, weaken the relationship between supervision and control on the successful damaged fixed assets management, but can strengthen the relationship between regulation on the successful damaged fixed assets management.


Full Text:

PDF

References


Abdillah, W., & Hartono, J. (2015). Partial Least Square (PLS): Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis . Penerbit Andi Yogyakarta.

Agustiningsih, T. (2020). Strategi Pengawasan dan Pengendalian Pengelolaan Barang Milik Negara dalam rangka Percepatan Hibah di Kementerian PUPR melalui Sistem Informasi Pengawasan dan Pengendalian Aset (SIPPA) yang Terintegrasi.

Arimbawa, I. K., Chandra, Ikhsan, & Hendra. (2013). Penyelesaian BMN Rusak Berat/Hilang pada Kementerian Keuangan. Media Kekayaan Negara Edisi No. 13 Tahun IV, 6–10. www.djkn.kemenkeu.go.id

Arlini, M., Darwanis, & Abdullah, S. (2014). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi, Regulasi dan Kompensasi Terhadap Manajemen Aset (Studi pada Satuan Kerja Badan Kependudukan dan Keluarga Berencana Nasional di Indonesia). Pascasarjana Universitas Syiah Kuala, 10(4), 66–75.

Astini, Y. (2018). Kualitas Aparatur, Sistem Informasi, Sistem Pengendalian Intern dan Efektivitas Manajemen Aset Tetap. Jurnal Ilmiah Akuntansi Dan Bisnis, 173. https://doi.org/10.24843/JIAB.2018.v13.i02.p10

Astrina, H., Rahayu, S., & Kusumastuti, R. (2023). Determinants Of Fraud Prevention Management Grant Funding Finance:(Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province). Journal Of Management, Accounting, General Finance And International Economic Issues (MARGINAL), 3(1), 197–210. https://doi.org/10.55047/marginal.v3i1.948

Awaludin, I., Suharman, H., & Fitriyah, F. K. (2018). Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap. Journal of Applied Accounting and Taxation Article History, 3(2), 174–186.

Azhar, I., Fajriah, A. N., & Dhamayanti. (2022). Effect of Quality Regional Apparatus on Asset Management with Leaders’ Commitment as Moderation Variable in The Government of Langsa City. Jurnal Transformasi Administrasi, 12(02). https://doi.org/https://doi.org/10.56196/jta.v12i02.212

Belo, B. R., Asnawi, M., & Wijaya, A. H. C. (2018). Analisis Faktor - Faktor Yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah Pada OPD Di Lingkungan Pemerintah Kabupaten Waropen Dengan Komitmen Pimpinan Sebagai Variabel Moderating. Jurnal Akuntansi, Audit & Aset , 1(2). https://doi.org/https://doi.org/10.52062/.v1i2.1913

Bougie, R., & Sekaran, U. (2020). Research Methods For Business : A Skill Building Approach (Eighth Edition). John Wiley & Sons.

BPK RI. (2023). Laporan Hasil Pemeriksaan Atas Laporan Keuangan Kementerian PUPR Tahun 2022.

Bria, B. Y. L. (2019). Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Intern terhadap Efektivitas Pengelolaan Aset Tetap dengan Komitmen Organisasi sebagai Variabel Moderasi [Thesis]. Universitas Brawijaya.

Bungin, B., & Mashudi. (2022). Metodologi Penelitian Kuantitatif: Komunikasi, Ekonomi, dan Kebijakan Publik serta Ilmu-ilmu Sosial Lainnya (Edisi Ketiga). Kencana.

Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Towards A Stewardship Theory of Management. Academy of Management Review, 22(1), 20–47. https://doi.org/https://doi.org/10.2307/259223

Dharma, F., Metalia, M., & Sembiring, S. I. O. (2023). Factors Affecting Quality of Accounting Information and Its Impact on Local Government Fixed Assets Management’s Effectiveness: A study on Local Government of Indonesia. The Indonesian Journal of Accounting Research, 26(01). https://doi.org/10.33312/ijar.636

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Ekayanti, S. M., Rifa’i, A., & Irwan, M. (2018). Determinants Effectiveness Fixed Asset Management of District Government on the Island of Lombok. International Journal of Business Management and Economic Research, 9(1), 1219–1229. www.ijbmer.com

Faridah, Lubis, A. R., Diantimala, Y., & Ridwan. (2023). Optimizing The Utilization of Government-Owned Tangible Assets Through Managing Institutional Factors in Indonesia. Public and Municipal Finance, 12(2), 55–66. https://doi.org/10.21511/PMF.12(2).2023.05

Fluorina. (2015). Analisis Pengawasan dan Pengendalian Barang Milik Negara (Studi Kasus pada Kementerian Komunikasi dan Informatika). Universitas Indonesia.

Hair, Joseph. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (Third Edition). SAGE.

Harfianah, S., & Faisal, F. (2023). Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah. E-Jurnal Akuntansi, 33(10). https://doi.org/10.24843/EJA.2023.v33.i10.p01

Kartono, K. (2009). Pemimpin dan Kepemimpinan: Apakah Kepemimpinan Abnormal Itu? Raja Grafindo Persada.

Kementerian Keuangan. (2021). Peraturan Menteri Keuangan Nomor 207 Tahun 2021 tentang Pengawasan dan Pengendalian BMN. www.jdih.kemenkeu.go.id

Kluvers, R., & Tippett, J. (2011). An Exploration of Stewardship Theory in a Not-for-Profit Organisation. Accounting Forum, 35(4), 275–284. https://doi.org/10.1016/j.accfor.2011.04.002

Komite SAP. (2007). Buletin Teknis Standar Akuntansi Pemerintahan Nomor 05 tentang Akuntansi Penyusutan.

Kriege, L. K., Jooste, W. J. L., & Vlok, P. J. (2016). A Framework for Establishing a Human Asset Register for The Improved Management of People in Physical Asset Management. South African Journal of Industrial Engineering, 27(4), 77–89. https://doi.org/10.7166/27-4-1549

Lu, Y. (2011). Public Asset Management: Empirical Evidence From The State Governments in The United States [Dissertation]. Florida Atlantic University.

Mainar, Darwanis, & Abdullah, S. (2017). Pengaruh Sistem Pengendalian Intern, Pemahaman Regulasi, dan Sistem Informasi Terhadap Manajemen Aset (Studi pada SKPK di Kabupaten Aceh Jaya). Pascasarjana Universitas Syiah Kuala, 10(1), 41.

Nurinawati, N. L. M. (2018). Pengaruh Lingkungan Organisasi Terhadap Kinerja Hibah Aset Sistem Penyediaan Air Minum [Thesis]. Universitas Indonesia.

Parlikad, A. K., & Jafari, M. (2016). Challenges in infrastructure asset management. IFAC-PapersOnLine, 49(28), 185–190. https://doi.org/10.1016/j.ifacol.2016.11.032

Peraturan Pemerintah Nomor 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara/Daerah, Pemerintah Republik Indonesia (2014).

Podrug, N. (2011). The Strategic Role of Managerial Stewardship Behaviour for Achieving Corporate Citizenship. Ekonomski Pregled, 62(7–8), 404–420.

Puspitarini, I., Firmansyah, A., & Handayani, D. (2017). Pengaruh Kompetensi Sumber Daya Manusia dan Teknologi Informasi Terhadap Penerapan Akuntansi Berbasis Akrual pada Pengelolaan Barang Milik Negara. Journal of Applied Managerial Accounting, 1(2), 141–149.

Putri, A. I., Junriana, Sujono, A., Nova, S. E., & Erheriyanti. (2020). Hubungan Antara Sikap Kepemimpinan dengan Etika Organisasi: Suatu Tinjauan. JISIPOL, 2(1), 330–344.

Puyvelde, S. Van, Caers, R., Bois, C. du, & Jegers, M. (2012). The Governance of Nonprofit Organizations: Integrating Agency Theory With Stakeholder and Stewardship Theories. Nonprofit and Voluntary Sector Quarterly, 41(3), 431–451. https://doi.org/10.1177/0899764011409757

Raharjo, E. (2007). Agency Theory Vs Stewardship Theory in the Accounting Perspective. Fokus Ekonomi, 2(1), 37–46.

Rahmawati, A., Moeljadi, M., Djumahir, D., & Sumiati, S. (2018). How Do Agency Theory, Stewardship Theory and Intellectual Capital as a Solution for Agency Conflict? Journal of Management Research, 10(2), 94. https://doi.org/10.5296/jmr.v10i2.12843

Rosihan, Bharranti, B. E., & Ratang, W. (2017). Pengaruh Kualitas Aparatur Daerah, Regulasi, Sistem Informasi dan Komitmen Terhadap Manajemen Aset (Studi pada Pemerintah Provinsi Papua). Jurnal Kajian Ekonomi Dan Keuangan Daerah, 2(1).

Rulyanti, D. (2016). Pengaruh Regulasi, Komitmen Organisasi, Komunikasi dan Sumber Daya Manusia Terhadap Kinerja Pemerintah Desa Dengan Pengelolaan Keuangan Desa Sebagai Variabel Intervening (Studi Pada Pemerintah Desa Di Kabupaten Bondowoso). Universitas Jember.

Shah, R., McMann, O., & Borthwick, F. (2017). Challenges and Prospects of Applying Asset Management Principles to Highway Maintenance: A case study of the UK. Transportation Research Part A: Policy and Practice, 97, 231–243. https://doi.org/10.1016/j.tra.2017.01.011

Sibuea, P. (2021). Pengelolaan Barang Milik Negara Berupa Aset Tetap dalam Perspektif Akuntansi. Kementerian Keuangan. https://www.djkn.kemenkeu.go.id/kanwil-sumut/baca-artikel/14577/Pengelolaan-Barang-Milik-Negara-Berupa-Aset-Tetap-dalam-Perspektif-Akuntansi.html

Sukesa, I. K. (2023). Merindu BMN Seri 4 – Penyelesaian BMN Rusak Berat. Kementerian Keuangan. https://www.djkn.kemenkeu.go.id/kpknl-mamuju/baca-artikel/16106/Merindu-BMN-Seri-4-Penyelesaian-BMN-Rusak-Berat.html

Supriyadi, N., & Syaiful, F. F. (2024). Pengaruh Pemberdayaan dan Kompetensi Terhadap Peningkatan Kinerja Karyawan CV Jakaharta Palembang. In Jurnal Bisnis & Akuntansi (Vol. 14, Issue 1).

Syaifudin, M., Ritchi, H., & Avianti, I. (2020). Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation. Jurnal ASET (Akuntansi Riset), 12(2), 278–288. https://doi.org/10.17509/jaset.v12i2.29351

Tauhid, T., Pituringsih, E., Putra, D., & Sakti, B. (2018). The Determinant of Optimization Management For Fixed Assets Village In East Lombok Regency. In International Journal of Business and Management Invention (IJBMI) ISSN (Vol. 7, Issue 2). www.ijbmi.org

Wahyuni, S., Fadah, I., & Tobing, D. S. (2018). Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Melalui Pengelolaan Barang Milik Daerah. In Bisma Jurnal Bisnis dan Manajemen (Vol. 12, Issue 1).

Wicaksono, W. C. (2013). Faktor - Faktor Yang Mempengaruhi Efektivitas Pengendalian Intern di Sektor Pemerintahan. Universitas Negeri Semarang.

Yuliana, R. E., Taufik, T., & Nasrizal. (2021). The Effect of The Quality of Application, Regulation, Management Information System, Internal Control System on Effectiveness of Fixed Assets Management in Bengkalis Regency Government with The Commitment of The Leader as a Moderation Variables. Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 215–225. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index




DOI: https://doi.org/10.31846/jae.v12i3.824

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

e-Jurnal Apresiasi Ekonnomi Indexed by:

 

        Â