Regional Assets Research Articles

IMPLEMENTASI E-KEUANGAN : PENYUSUNAN LAPORAN KEUANGAN DI PEMERINTAHAN KABUPATEN TEMANGGUNG

This research aims to convey an illustration of how the implementation of the process of preparing financial statements in Temanggung Regency compiled by BPKPAD and knowing what are the problems it is facing. The problems faced are related to the level of regional device work units (SKPD) that are late in the submission of SKPD financial statements to BPKPAD. with the problems that arise, it will affect the work process on BPKPAD such as delays during the realization of consolidated reports. The method used in this study is a case study using a type of qualitative method. This research object unit is at the Financial Management, Investment and Regional Assets Agency (BPKPAD) of Temanggung Regency. The results showed that BPKPAD Temanggung Regency uses the E-Financial software system in the preparation of consolidated financial statements.

Comparative capacity of global mining regions to transition to a post-mining future

This paper focuses on the ability of regions where mining is concentrated to adapt to closure given the regional assets and the complexities of their association with declining production of various commodities. We propose a conceptual framework to examine the relative capacity of global regions to transition and prosper post-mining by analysing contextual factors and characterising the mining footprint in the regions. Public sources of geo-locatable data are used to define and locate mining regions in transition and to assess the interacting mining and contextual factors that enable or constrain their capacity to transition. The data-driven examination illuminates the comparative capacity of global regions confronting the challenge of mine closure. It engages with themes from regional studies, mine closure and transition studies to consider multidimensional aspects of regional transition.

THE IDENTIFICATION OF INCOME CONTINGENT TRANSACTION IN LOCAL GOVERNMENT ENTITIES

This study is intended to identify contingent income transactions in local government entities. The research was conducted using qualitative methods through in-depth interviews and field observations. The key informants in this study were BPKAD staff in East Luwuk district. The results show that the local government revenue account indicated as a contingent transaction is due to a formal engagement through a contract or engagement. Recognition of revenue that is tied to the contact requires that new revenue be recognized if the engagement is fulfilled, but if it is not fulfilled, it cannot be recognized as revenue. The income transactions in question are; Road Lighting Tax Revenues, Land and Building Rights Acquisition Tax Revenues, Non-Rock Minerals Tax, Retribution Revenues, Other Legitimate Revenues include sales of official vehicles, late fees, receipt of health insurance), income Central transfer of funds for Special Allocations and Other Legislative income under regional grant agreements. The results of the identification are expected to be the basis of prudence for the management of regional assets transactions in recognizing income transactions in order to avoid future uncertainties which result in the resulting financial statements knowing the element of uncertainty

Strategic coupling on the European periphery: A case study of a small Hungarian town

The FDI-based economic development policies in East-Central Europe and the strategies of transnational firms seeking cost-efficient production locations close to the main markets of the EU have led during the last decades to the integration of the region into different global/regional production networks, mainly in the form of locations for industrial production. While the intensity of re-industrialization largely determines economic growth and spatial socioeconomic inequalities outside metropolitan regions, the long-term success of this model, which tends to result in a dual economy, dependent development, and the ‘middle-income trap’, has been challenged. According to the GPN literature, which comprises the main theoretical basis of our research, the means of integration is the key to understanding the potential outcomes of this economic model. The process seems to depend on the quality of global-local interactions based on enterprise strategies and multi-level regional assets and agency. Our article focuses on making a comparative analysis of two transnational companies in a small peripheral town and uses the concept of strategic coupling as the analytical framework for the interpretation of the global-local interactions and their developmental outcomes. Based on secondary and primary sources, we examine the key assets and actors in the local environment, follow the development (upgrading trajectories) of subsidiaries, and analyse the dimensions and depth of their local/regional socioeconomic integration. We contribute to the special issue’s main objectives through our case study that reveals strategic coupling dynamics and quality and discusses the chance of more advantageous developmental outcomes in a peripheral location with limited and diminishing local (human) assets.

Critical evaluation of ecosystem changes from an offshore wind farm: producing natural capital asset and risk registers

Offshore wind infrastructure modifies benthic habitats, affecting ecosystem services. A natural capital approach allows risks to nature-based assets and ecosystem benefits to be assessed. The UK Natural Capital Committee produced guidance for conducting natural capital assessments to aid decision making processes. Development of an asset register and risk register are key components of this methodology. The former provides an inventory of NC stocks, and the latter considers the likelihood of changes and the scale of their impact on delivery of ecosystem services. In this study, suitability of the methodology in a marine environment context was critically evaluated. Natural capital stocks before and after installation of Greater Gabbard offshore wind farm were compared and risks to delivery of ecosystem services were assessed. It was demonstrated that incorporating an assessment of impacts on natural capital assets in planning and management decisions (as an extension to traditional environmental impact assessment approaches) could further facilitate sustainable use of marine ecosystems. For example, by preventing access to bottom-trawl fisheries activities, wind farms may promote recovery and increase value of seabed natural capital assets. By also introducing aquaculture systems loss of food provision (from reduced fishing activity) could be offset whilst allowing benthic natural capital assets to recover. Natural capital assessment is relevant to the marine context. However, application of the Natural Capital Committee’s methodology was constrained by the limited coverage of standard benthic sampling tools. Given the scale of wind energy plans across the marine environment it is recommended that these shortcomings are appropriately addressed.

Pengelolaan Kendaraan Dinas Dalam Mewujudkan Tertib Administrasi Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bogor

The purpose of this research is to describe how the management of official vehicles at Financial and Asset Management Agency of Bogor Regency is based on Permendagri Number 19 of 2016. The research method used is descriptive method with a qualitative approach. Data collection techniques through observation, interviews and documentation. The results showed that the management of official vehicles BPKAD of Bogor Regency had been carried out in accordance with Permendagri Number 19 of 2016. This was done for the sake of creating an orderly administration in the management of regional assets. Asset inventory is carried out every five years by inputting official vehicle data in The Application of Information Technology of Local Goods Cycle (ATISISBADA) so that they no longer use the Goods Inventory Card (KIB). However, there are still obstacles, namely the problem of incomplete and inaccurate asset inventory data. The legal audit has been carried out properly, as can be seen from the clear status of control of official vehicles. The assessment is carried out by KJPP. Optimization of official vehicles has been carried out well. Supervision is carried out periodically then control is carried out by following up if there are errors in the management of official vehicles. The activities of managing official vehicles are made easier by the existence of ATISISBADA.

Analisis Pengelolaan Aset Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara


 Assets are all assets/wealth owned by a person or business, both tangible and intangible, whose value or value will provide future benefits for every person or business. The management of regional assets must be managed properly so that these assets can become a source of funds for local governments to develop their capacity. This study aims to determine the description of Asset Management of the Regional Property Financing Agency (BPKAD) of North Sumatra Province. As a regional finance officer (treasury), BPKAD is a technical service that carries out its mission to obtain regional revenues and direct funds for regional needs through regional finance. This research is a qualitative descriptive research. Gain an in-depth understanding of various aspects related to the object of research. The method used for data collection is through observation, interviews, literature studies, documents, and internet searches. Finally, this research can be concluded that the management of fixed/regional goods carried out by the real estate sector in the North Sumatra Province BPKAD has been carried out properly and has been in accordance with Permendagri No.19 of 2016 concerning guidelines for managing regional property, but all have not been realized.
 Keywords: Asset Management, BPKAD, North Sumatra

Analisis Pengelolaan Aset Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara


 Assets are all assets/wealth owned by a person or business, both tangible and intangible, whose value or value will provide future benefits for every person or business. The management of regional assets must be managed properly so that these assets can become a source of funds for local governments to develop their capacity. This study aims to determine the description of Asset Management of the Regional Property Financing Agency (BPKAD) of North Sumatra Province. As a regional finance officer (treasury), BPKAD is a technical service that carries out its mission to obtain regional revenues and direct funds for regional needs through regional finance. This research is a qualitative descriptive research. Gain an in-depth understanding of various aspects related to the object of research. The method used for data collection is through observation, interviews, literature studies, documents, and internet searches. Finally, this research can be concluded that the management of fixed/regional goods carried out by the real estate sector in the North Sumatra Province BPKAD has been carried out properly and has been in accordance with Permendagri No.19 of 2016 concerning guidelines for managing regional property, but all have not been realized.
 Keywords: Asset Management, BPKAD, North Sumatra

A practical application of methodologies to determine asset criticality and work order prioritization

AbstractThe ability of a company to prioritize work orders is an essential part of managing work which in turn is vital when it comes to delivering maintenance services. The authors have drafted a tutorial paper that outlines a real‐world application of practices which determine asset criticality and work order prioritization. The paper initially provides a background on the estate of the featured facilities department. An approach is then provided to determine asset criticality across an asset register which factors in the importance of each site in relation to the overall mission of the estate. The final step is to use asset criticality, work urgency and a time factor to address work order prioritization. If a company wishes to adopt the approach in this paper but does not possess a Computerized Maintenance Management System (CMMS) with the required functionality, they could instead utilize a spreadsheet‐based approach incorporating data exports from their resident CMMS. While this paper features data from the facilities management industry, the approach is agnostic and can be implemented by maintenance departments regardless of the industry.

Pengelolaan Aset Daerah Taman Hutan Kota dan Taman Satwa Oleh Pemerintah Kabupaten Pasaman Barat

This research was conducted at the Environmental Service of West Pasaman Regency. The purpose of this study was to find out how the management of regional assets for the City Forest Park and Animal Park by the West Pasaman district government. The method used in this research is descriptive with a qualitative approach. While the data collection techniques were carried out through the methods of observation, interviews and documentation as well as sampling techniques, namely people who were considered to know the things to be studied. Based on the research conducted, it can be seen that the management of regional assets for urban forest parks and animal parks by the West Pasaman district government has not run optimally starting from management, maintenance and development, no action has been taken due to several factors, namely the transfer of the authority of the Forestry Service to the province resulting in a budget funds for urban forest parks and animal parks are not clear, Covid-19 and the change of regional heads. This is evidenced by the results of interviews with officials from the Environmental Service and the rangers of urban forest parks and animal parks.

Penatausahaan Aset Tetap pada Pemerintah Daerah dengan Opini BPK Wajar dengan Pengecualian (WDP)

Managing and managing assets properly and correctly is a must for agencies or local governments. Because assets are a very important thing in describing the wealth owned by an agency or institution for both operational use and for financial reserves in the future. Managing assets for local governments is an obligation based on Government Regulation Number 38 of 2008 concerning Management of Regional Property. In order to ensure that there is good arrangement and management of regional assets, the law provides space for the Supreme Audit Agency (BPK) to audit financial statements and assets owned by a region so that from the results of the examination, Unqualified Results (WTP) can be obtained. , Fair With Exceptions (WDP), Not Fair (TW) and Not Expressing an Opinion (TMP). It all depends on how the region is able to manage and make reports properly in accordance with the provisions of the legislation.

Analysis of the Preparation of Regional Levies Operational Reports at the Regional Revenue Agency of Padang Lawas Regency

The problem in this research is how the preparation of local tax reports in Bapenda, Padang Lawas Regency is carried out in accordance with the rules set by the local government. Operational reports are one of the elements of financial reports that describe economic resources that increase equity and are managed by the central/regional government. For state administrative activities during the reporting period and local retaliation is one of the key factors supporting local revenue, because it can make a significant contribution to the sustainability of local government. Standard operating procedures set by the local government This investigation was carried out by the local tax office of Padang Rawa Regency. The data in this study are secondary data. Secondary data is from Bappenda, Padanglaw Regency. As in the form of an operational report on the use of regional wealth bailout funds in 2021. The results of this study show that the preparation of an operational report on the use of regional assets in the management and reporting of the Padanglawas Regency Bappenda Sector for the 2021 fiscal year has complied with PP 71 of 2010 concerning Government Accounting Standards and Law Number 28 of 2009 on Dae Taxes and Local Liability.

Optimizing the Implementation of Local Tax Collection (Study on the Installation of a Tapping Box Tool on Hotel Taxes in Padang Lawas Regency)

Regional Original Revenue (PAD) consists of 3 main aspects, namely regional taxes, regional levies and the results of the management of regional property, as well as the management of separate regional assets. Optimizing tourism potential is one of the strategies to increase regional income (Pratama, 2016). This study aims to find out how to optimize the implementation of local tax collection (Hotel Tax) by installing the Tappix Box tool. This study uses a literature study approach to answer the research objectives. The literature study conducted in this study is a form of research conducted by collecting journal articles with the theme in accordance with the research objectives, namely Optimizing the Implementation of Local Tax Collection. In optimizing the implementation of local tax collection, especially hotel taxes, there are several obstacles and obstacles. The obstacles that occur will make business actors, namely the presence of business actors for various reasons, feeling distrusted, and lack of knowledge of the importance of regional development. In addition, there are unscrupulous actors who turn off wiretapping tools for the purpose of the business actors themselves. Efforts are made to minimize obstacles or obstacles in tax collection, namely providing sanctions, business permits, permanent business permits if business actors refuse and turn off wiretapping, and carry out continuous socialization to business actors.

Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Ngada

This study aims to determine the effectiveness of hotel tax revenues and hotel tax contributions to local revenue. This type of descriptive qualitative research.The results showed that the effectiveness of the hotel tax on the UPT Revenue, Financial Management and Regional Assets of Ngada Regency from 2014-2018 fluctuated with quite effective and effective categories. This can be seen in the level of effectiveness in 2014 of 85.27% with a fairly effective category. Meanwhile, in 2015 the effectiveness of hotel tax decreased by 80.00% with quite effective category. In 2016 the level of effectiveness increased to 85.41% in the quite effective category. In 2017 the effectiveness level also increased to 99.01% in the effective category and in 2018 the effectiveness level decreased to 93.43% in the effective category. The hotel tax contribution to the UPT of Regional Original Revenue, financial management and Regional Assets of Ngada Regency from 2014 to 2018 was still below 10% or very less contributed according to the contribution criteria table.

Pengelolaan Asset Daerah Dengan Minimalisasi “Expected Opportunity Loss”

Good asset management will contribute greatly to local governments in improving public services. On the other hand, if the management is bad, it will also have a bad impact on the local government. The purpose of this study is to determine the amount of potential lost from assets, constraints in asset management and how to minimize expected opportunity loss in regional asset management. This type of research is a qualitative research with an exploratory level. This means that this study aims to explore broadly about the causes or things that cause something to happen and we don't know yet. The object of this research is the expected opportunity loss in the management of regional assets of the Regional Secretary of Central Java Province. The results showed that EOL in the management of regional assets by the Regional Secretary of Central Java Province through BPKAD fluctuated. EOL in asset management is as follows: 4% in 2019, 30% in 2020 and 17% in 2021 of all potential asset revenues of the Central Java Provincial Government. The EOL level is quite high compared to the target number and total assets owned by the Central Java Provincial Government, resulting in the emergence of expected opportunity loss in terms of regional asset management. The expected opportunity loss condition is due to the low level of absorption of realization of regional asset management income, resulting in arrears from the tenants and due to the impact of covid, some tenants can only pay in 2022.

The Effect of Internal Control, Utilization of Technology, Compliance with Legislation Regulations on the Performance Accountability of Government Agents (Case Study of Dairi Regency BPKAD)

This study aims to determine whether the Effect of Internal Control, Utilization of Technology, Compliance with Laws and Regulations, either partially or simultaneously, has an effect on the Performance Accountability of Government Agencies (Case Study of BPKAD Dairi Regency). The population in this study were 42 respondents. Samples using purposive sampling. Respondents are all employees of the Regional Asset Finance Agency of Dairi Regency. Based on the data analysis process, the classical assumption test was carried out first and then the hypothesis testing was carried out. The statistical method used is multiple regression analysis. The results of this study indicate that simultaneously Internal Control, Utilization of Technology, Compliance with Laws and Regulations together have a significant positive effect on the Performance Accountability of Government Agencies. Partially, Internal Control has a positive and insignificant effect on the Performance Accountability of Government Agencies, the Utilization of Technology has an insignificant positive effect on the Performance Accountability of Government Agencies, Compliance with Laws and Regulations has a significant positive effect on the Performance Accountability of Government Agencies.

Regional assets and network switching: shifting geographies of ownership, control and capital in UK offshore oil

Abstract Evolutionary approaches to strategic coupling show how regions harness and match assets, then negotiate their alignment with lead firms. For regions intersected by multiple networks in the same industry, however, the reconfiguration of network-territory relations can have aggregate, co-evolutionary effects that exceed coupling to a single lead firm. In such cases network switching rather than asset matching can be a primary driver of regional transformation, as assets transferred from one lead firm to another become embedded in qualitatively different production networks with contrasting power dynamics and logics of value capture. We analyse transformation in UK offshore oil to reveal three trajectories of change—in ownership, control, and capital—arising from the transfer of regional assets between different categories of lead firm; and identify simultaneous processes of globalisation and localisation in network geographies. We argue that network switching—guided by a heuristic of ‘re-territorialisation’—can complement strategic coupling.

ANALISIS KONTRIBUSI PENDAPATAN BADAN USAHA MILIK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH PROVINSI KALIMANTAN TIMUR


 
 
 
 This study uses descriptive data in the form of time series, from the data analyzed proportionally, so that it can be seen the proportion of local revenue from 8 regional companies. Then the data provided by the Economic Bureau of the Regional Secretariat of East Kalimantan Province, there are 8 Regional Owned Enterprises, namely PT. Bankaltimtara, PT Migas Mandiri Pratama, PT, Melati Bahakti Satya, PT. East Kalimantan Electricity, PT Agro Kaltim Utama, PT Jamkrida East Kalimantan, PT. Bara Kaltim Prosperous, PT Forestry Silva Kaltim Sejahtera
 From the eight regional companies, data on the results of regionally owned companies and the management of regional assets are separated and then a comparison is made against the Original Regional Income of the Province of East Kalimantan. amounting to Rp. 5,145,580,600,- or its contribution to Regional Original Revenue is 5.60%, then in 2016 it was Rp. 167,385,377,650,- with Rp. 4,029,384,843,890,- or 4.15% in 2017 Rp. 208.807.497.550.- with Rp. 458,751,727,470,- or 4.55% in 2018 Rp. 199,302,498,960,- with 5,802,442,683,950,- or 3.43%, in 2019 Rp. 392,979,951,610,- with 6,358,271,910,840,- or 6.17% and in 2020 Rp. 135,154,822,000,- with 4,116,573,388,000,- or 3.28%
 
 
 

ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.

Analisis Pengelolaan Aset Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara


 Assets are all assets/wealth owned by a person or business, both tangible and intangible, whose value or value will provide future benefits for every person or business. The management of regional assets must be managed properly so that these assets can become a source of funds for local governments to develop their capacity. This study aims to determine the description of Asset Management of the Regional Property Financing Agency (BPKAD) of North Sumatra Province. As a regional finance officer (treasury), BPKAD is a technical service that carries out its mission to obtain regional revenues and direct funds for regional needs through regional finance. This research is a qualitative descriptive research. Gain an in-depth understanding of various aspects related to the object of research. The method used for data collection is through observation, interviews, literature studies, documents, and internet searches. Finally, this research can be concluded that the management of fixed/regional goods carried out by the real estate sector in the North Sumatra Province BPKAD has been carried out properly and has been in accordance with Permendagri No.19 of 2016 concerning guidelines for managing regional property, but all have not been realized.
 Keywords: management analysis, regional assets, North Sumatra