Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah
Abstract
Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on government asset management at the Central Statistics Agency of the Republic of Indonesia (BPS). This research uses multiple linear regression analysis methods to test the data. The sampling technique used was a systematic random sampling method which resulted in a sample size of 260. The survey was carried out using a Google form. Data processing uses the SPSS 25 program. The research results show that human resource variables have no effect on government asset management, while information technology and governance have a positive and significant effect on government asset management.
Keywords: Human Resources; Information Technology; Good Governance; Government Asset
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References
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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, 3(2), 174–186. https://doi.org/10.30871/jaat.v3i2.893
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Daryanto, W. M., Sari, B. P., & Putri, M. A. A. (2020). Effect of Human Resources Competence, the Use of Information Technology, and Internal Control System of the Quality of Local Government Financial Reporting. South East Asia Journal of Contemporary Business, Economics and Law, 21(2), 1–8.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. Academy of Management Review, 22(1), 20–47.
Dewi, R., & Hoesada, J. (2020). The effect of government accounting standards, internal control systems, competence of human resources, and use of information technology on quality of financial statements. International Journal of Innovative Research and Advanced Studies (IJIRAS), 7(1), 4–10.
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
Gaffar, I., Hasanuddin, B., & Kusumawati, A. (2017). Pengaruh Inventarisasi Aset, Sumber Daya Manusia Terhadap Optimalisasi Aset Dengan Sistem Informasi Sebagai Variabel Moderasi. Jurnal Analisis, Desember 2017, Vol. 6 No. 2: 164 – 172, 6(2), 164–172. http://pasca.unhas.ac.id/jurnal/files/ede3e3b72c159e7972d668cb49846ac6.pdf
Hanis, M. H., Trigunarsyah, B., & Susilawati, C. (2011). The application of public asset management in Indonesian local government: A case study in South Sulawesi province. Journal of Corporate Real Estate, 13(1), 36–47. https://doi.org/10.1108/14630011111120332
Hernandez, M. (2008). Promoting stewardship behavior in organizations: A leadership model. Journal of Business Ethics, 80(1), 121–128. https://doi.org/10.1007/s10551-007-9440-2
Jatmiko, B., Irawan, D., MacHmuddah, Z., & Laras, T. (2020). Factors Affecting Regional Government Financial Statements: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(2), 89–100. https://doi.org/10.36941/ajis-2020-0026
Jatmiko, B., Laras, T., & WijayantiI, A. (2020). Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia. The Journal of Asian Finance, Economics and Business, 7(11), 185–194. https://doi.org/10.13106/jafeb.2020.vol7.no11.185
Kaganova, O., & Amoils, J. M. (2020). Central government property asset management: a review of international changes. Journal of Corporate Real Estate, 22(3), 239–260. https://doi.org/10.1108/JCRE-09-2019-0038
Kementerian Keuangan Republik Indonesia. (2021). Laporan Keuangan Pemerintah Pusat Tahun 2020.
Kurniyanta, A., Roziq, A., & Sularso, R. A. (2018). Analisis Pengaruh Manajemen Aset, Sistem Pengendalian Internal Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Pendapatan Dengan Optimalisasi Aset Idle Sebagai Variabel Intervening. Bisma, 12(1), 131. https://doi.org/10.19184/bisma.v12i1.7610
Kusnawati, E. F., Amartur, K., Armanu, & Djumilah, H. (2019). Effectiveness of Asset Management in the Public Sector With the Application of Asset Management, Accountability, Monitoring and Evaluation, and Quality of Human Resources. Journal of Applied Management (JAM), 17(4), 567–575.
Lu, Y. (2017). Public Capital Asset Management: A Holistic Perspective. Journal Of Public Procurement Vol. 17, 483-524, 4(4), 1–42.
Mardianto, P. (2021). Performance Analysis of Asset BMN Managers At The Head Office Ministry of Health os The Republic of Indonesia. SALAM: Jurnal Sosial Dan Budaya Syar-I, 8(1), 33–54. https://doi.org/10.15408/sjsbs.v8i1.17685
Mardiasmo, D., Sampford, C., & Barnes, P. (2012). The Exemplification Of Governance Principles Within State Asset Management Laws And Policies: The Case Of Indonesia. Engineering Asset Management and Infrastructure Sustainability, January. https://doi.org/10.1007/978-0-85729-493-7
Nuryati, T., Pratama, B., & Refina, P. (2020). Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI. Advances in Economics, Business and Management Research, 127(27), 157–161. https://doi.org/10.2991/aebmr.k.200309.035
Ouda, H. (2015). Towards a Practical Holistic Accounting Approach for Governmental Capital Assets : An Accountability and Governance Perspective. Conference - Pasundan University - Bandung – Indoneisa - November 16-17, 1–22.
Pasoloran, O., & Rahman, F. A. (2001). Teori Stewardship: Tinjauan Konsep Dan Implikasinya Pada Akuntabilitas Organisasi Sektor Publik. In Jurnal Bisnis dan Akuntansi (Vol. 3, Issue 2, pp. 419–432). https://jurnaltsm.id/index.php/JBA/article/view/518
Pekei, B., Hadiwidjojo, D., & Djumahir, S. (2014). The Effectiveness of Local Asset Management ( A Study on The Government of Jayapura ). International Journal of Business and Management Invention, 3(3), 16–26.
Peraturan pemerintah Republik Indonesia. (2014). Peraturan Pemerintah Republik Indonesia Nomor 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara/Daerah. In Jdih Bpk Ri (pp. 1–113). https://peraturan.bpk.go.id/Home/Details/5464/pp-no-27-tahun-2014
Peraturan Pemerintah Republik Indonesia. (2020). Peraturan Pemerintah Nomor 28 Tahun 2020 tentang Perubahan atas Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah (pp. 1–66).
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. https://doi.org/10.30871/jama.v1i2.501
Rachmawati, R., Arwati, D., Herawati, S. D., & Arnan, S. G. (2018). Optimalisasi Penggunaan Teknologi Informasi Dalam Penatausahaan Asset/ Barang Milik Daerah. Jurnal ASET (Akuntansi Riset), 10(2), 189–198. https://doi.org/10.17509/jaset.v10i2.15159
Raharjo, E. (2007). Teori Agensi dan Teori Stewardship Dalam Perspektif Akuntansi. Fokus Ekonomi, 37–46. https://doi.org/10.1142/9789814632775_0003
Sahabuddin, Sutrisno, T., Subekti, I., & Andayani, W. (2021). The effect of public governance, human resource quality, characteristics of the government internal supervisory apparatus, and the government internal supervisory system on the quality of local government financial report. 7(Accounting), 1535–1546. https://doi.org/10.5267/j.ac.2021.5.017
Salmiah, N., Wardi, J., & Nanda, S. T. (2018). The Analysis of Utilization of Government Asset: Riau Mainland Context. IOP Conference Series: Earth and Environmental Science, 175(1), 1–8. https://doi.org/10.1088/1755-1315/175/1/012061
Sanjaya, K. E., & Utama, M. S. (2020). Asset management performance in the government of Jembrana Bali Regency. International Research Journal of Management, IT & Social Sciences, 7(4), 24–35.
Schraven, D., Hartmann, A., & Dewulf, G. (2011). Effectiveness of infrastructure asset management: Challenges for public agencies. Built Environment Project and Asset Management, 1(1), 61–74. https://doi.org/10.1108/20441241111143786
Sedarmayanti. (2019). Manajemen Sumber Daya Manusia (D. Sumayyah (ed.); Revisi). PT Refika Aditama.
Sianipar, A. B. (2021). Pengaruh Sumber Daya Manusia, Penerapan Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara dan Komitmen Pimpinan Terhadap Pengelolaan Aset pada Kepolisian Daerah Sumatera Utara. Universitas Muhammadiyah Sumatera Utara.
Siregar, D. D. (2020). Manajemen Aset (A. Herry, R. E. Rianto, T. E. Sunarlistiawati, & M. A. Muttaqin (eds.)). PT Gramedia Pustaka Utama.
Subrata, I. W., Yasa, G. W., & Astika, I. B. P. (2018). Pengaruh Sistem Pengendalian Intern, Kemampuan Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Pada Kualitas Barang Milik Daerah. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 2, 477–508.
Suwanda, D. (2015). Factors Affecting Quality of Local Government Financial Statements to Get Unqualified Opinion (WTP) of Audit Board of the Republic of Indonesia (BPK). Research Journal of Finance and Accounting, 6(4), 139–157.
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. Bisma, 12(1), 66. https://doi.org/10.19184/bisma.v12i1.7602
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, 3(2), 174–186. https://doi.org/10.30871/jaat.v3i2.893
Charisma, D. (2020). Delone and Mclean Models in the Implementation of Asset Management Information System Analysis. Sosiohumaniora, 22(3), 299. https://doi.org/10.24198/sosiohumaniora.v22i3.28305
Daryanto, W. M., Sari, B. P., & Putri, M. A. A. (2020). Effect of Human Resources Competence, the Use of Information Technology, and Internal Control System of the Quality of Local Government Financial Reporting. South East Asia Journal of Contemporary Business, Economics and Law, 21(2), 1–8.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. Academy of Management Review, 22(1), 20–47.
Dewi, R., & Hoesada, J. (2020). The effect of government accounting standards, internal control systems, competence of human resources, and use of information technology on quality of financial statements. International Journal of Innovative Research and Advanced Studies (IJIRAS), 7(1), 4–10.
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
Gaffar, I., Hasanuddin, B., & Kusumawati, A. (2017). Pengaruh Inventarisasi Aset, Sumber Daya Manusia Terhadap Optimalisasi Aset Dengan Sistem Informasi Sebagai Variabel Moderasi. Jurnal Analisis, Desember 2017, Vol. 6 No. 2: 164 – 172, 6(2), 164–172. http://pasca.unhas.ac.id/jurnal/files/ede3e3b72c159e7972d668cb49846ac6.pdf
Hanis, M. H., Trigunarsyah, B., & Susilawati, C. (2011). The application of public asset management in Indonesian local government: A case study in South Sulawesi province. Journal of Corporate Real Estate, 13(1), 36–47. https://doi.org/10.1108/14630011111120332
Hernandez, M. (2008). Promoting stewardship behavior in organizations: A leadership model. Journal of Business Ethics, 80(1), 121–128. https://doi.org/10.1007/s10551-007-9440-2
Jatmiko, B., Irawan, D., MacHmuddah, Z., & Laras, T. (2020). Factors Affecting Regional Government Financial Statements: Evidence from Indonesia. Academic Journal of Interdisciplinary Studies, 9(2), 89–100. https://doi.org/10.36941/ajis-2020-0026
Jatmiko, B., Laras, T., & WijayantiI, A. (2020). Factors Influencing the Implementation of Non-profit Organization Financial Statements of Political Parties: Evidence from Indonesia. The Journal of Asian Finance, Economics and Business, 7(11), 185–194. https://doi.org/10.13106/jafeb.2020.vol7.no11.185
Kaganova, O., & Amoils, J. M. (2020). Central government property asset management: a review of international changes. Journal of Corporate Real Estate, 22(3), 239–260. https://doi.org/10.1108/JCRE-09-2019-0038
Kementerian Keuangan Republik Indonesia. (2021). Laporan Keuangan Pemerintah Pusat Tahun 2020.
Kurniyanta, A., Roziq, A., & Sularso, R. A. (2018). Analisis Pengaruh Manajemen Aset, Sistem Pengendalian Internal Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Pendapatan Dengan Optimalisasi Aset Idle Sebagai Variabel Intervening. Bisma, 12(1), 131. https://doi.org/10.19184/bisma.v12i1.7610
Kusnawati, E. F., Amartur, K., Armanu, & Djumilah, H. (2019). Effectiveness of Asset Management in the Public Sector With the Application of Asset Management, Accountability, Monitoring and Evaluation, and Quality of Human Resources. Journal of Applied Management (JAM), 17(4), 567–575.
Lu, Y. (2017). Public Capital Asset Management: A Holistic Perspective. Journal Of Public Procurement Vol. 17, 483-524, 4(4), 1–42.
Mardianto, P. (2021). Performance Analysis of Asset BMN Managers At The Head Office Ministry of Health os The Republic of Indonesia. SALAM: Jurnal Sosial Dan Budaya Syar-I, 8(1), 33–54. https://doi.org/10.15408/sjsbs.v8i1.17685
Mardiasmo, D., Sampford, C., & Barnes, P. (2012). The Exemplification Of Governance Principles Within State Asset Management Laws And Policies: The Case Of Indonesia. Engineering Asset Management and Infrastructure Sustainability, January. https://doi.org/10.1007/978-0-85729-493-7
Nuryati, T., Pratama, B., & Refina, P. (2020). Improving the Quality of Financial Reports by Implementing SIMAK-BMN in KPU-RI. Advances in Economics, Business and Management Research, 127(27), 157–161. https://doi.org/10.2991/aebmr.k.200309.035
Ouda, H. (2015). Towards a Practical Holistic Accounting Approach for Governmental Capital Assets : An Accountability and Governance Perspective. Conference - Pasundan University - Bandung – Indoneisa - November 16-17, 1–22.
Pasoloran, O., & Rahman, F. A. (2001). Teori Stewardship: Tinjauan Konsep Dan Implikasinya Pada Akuntabilitas Organisasi Sektor Publik. In Jurnal Bisnis dan Akuntansi (Vol. 3, Issue 2, pp. 419–432). https://jurnaltsm.id/index.php/JBA/article/view/518
Pekei, B., Hadiwidjojo, D., & Djumahir, S. (2014). The Effectiveness of Local Asset Management ( A Study on The Government of Jayapura ). International Journal of Business and Management Invention, 3(3), 16–26.
Peraturan pemerintah Republik Indonesia. (2014). Peraturan Pemerintah Republik Indonesia Nomor 27 Tahun 2014 Tentang Pengelolaan Barang Milik Negara/Daerah. In Jdih Bpk Ri (pp. 1–113). https://peraturan.bpk.go.id/Home/Details/5464/pp-no-27-tahun-2014
Peraturan Pemerintah Republik Indonesia. (2020). Peraturan Pemerintah Nomor 28 Tahun 2020 tentang Perubahan atas Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah (pp. 1–66).
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. https://doi.org/10.30871/jama.v1i2.501
Rachmawati, R., Arwati, D., Herawati, S. D., & Arnan, S. G. (2018). Optimalisasi Penggunaan Teknologi Informasi Dalam Penatausahaan Asset/ Barang Milik Daerah. Jurnal ASET (Akuntansi Riset), 10(2), 189–198. https://doi.org/10.17509/jaset.v10i2.15159
Raharjo, E. (2007). Teori Agensi dan Teori Stewardship Dalam Perspektif Akuntansi. Fokus Ekonomi, 37–46. https://doi.org/10.1142/9789814632775_0003
Sahabuddin, Sutrisno, T., Subekti, I., & Andayani, W. (2021). The effect of public governance, human resource quality, characteristics of the government internal supervisory apparatus, and the government internal supervisory system on the quality of local government financial report. 7(Accounting), 1535–1546. https://doi.org/10.5267/j.ac.2021.5.017
Salmiah, N., Wardi, J., & Nanda, S. T. (2018). The Analysis of Utilization of Government Asset: Riau Mainland Context. IOP Conference Series: Earth and Environmental Science, 175(1), 1–8. https://doi.org/10.1088/1755-1315/175/1/012061
Sanjaya, K. E., & Utama, M. S. (2020). Asset management performance in the government of Jembrana Bali Regency. International Research Journal of Management, IT & Social Sciences, 7(4), 24–35.
Schraven, D., Hartmann, A., & Dewulf, G. (2011). Effectiveness of infrastructure asset management: Challenges for public agencies. Built Environment Project and Asset Management, 1(1), 61–74. https://doi.org/10.1108/20441241111143786
Sedarmayanti. (2019). Manajemen Sumber Daya Manusia (D. Sumayyah (ed.); Revisi). PT Refika Aditama.
Sianipar, A. B. (2021). Pengaruh Sumber Daya Manusia, Penerapan Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara dan Komitmen Pimpinan Terhadap Pengelolaan Aset pada Kepolisian Daerah Sumatera Utara. Universitas Muhammadiyah Sumatera Utara.
Siregar, D. D. (2020). Manajemen Aset (A. Herry, R. E. Rianto, T. E. Sunarlistiawati, & M. A. Muttaqin (eds.)). PT Gramedia Pustaka Utama.
Subrata, I. W., Yasa, G. W., & Astika, I. B. P. (2018). Pengaruh Sistem Pengendalian Intern, Kemampuan Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Pada Kualitas Barang Milik Daerah. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 2, 477–508.
Suwanda, D. (2015). Factors Affecting Quality of Local Government Financial Statements to Get Unqualified Opinion (WTP) of Audit Board of the Republic of Indonesia (BPK). Research Journal of Finance and Accounting, 6(4), 139–157.
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. Bisma, 12(1), 66. https://doi.org/10.19184/bisma.v12i1.7602
Published
2023-10-30
How to Cite
HARFIANAH, Sukaena; FAISAL, Faisal.
Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2534-2549, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/96585>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p01.
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