Analysis of Fixed Asset Management in The Cooperative and Manpower Department of Kerinci Regency

Abstract

Fixed assets are elements that must be properly managed to produce reliable information in regional financial statements. The management of regional fixed assets aims to enhance efficiency and effectiveness while creating added value. Optimal asset management is essential for local governments to develop their capacity. This research focuses on Fixed Asset Management at the Cooperatives and Manpower Office of Kerinci Regency. The research method used is qualitative, involving direct observation and in-depth data analysis in the field, which is then presented in a descriptive form. The study results indicate that fixed asset management is closely linked to supervision and control in monitoring its progress. Evaluation is conducted by assessing task compliance based on regulations and the 3E principles (Effective, Efficient, and Economical). Additionally, inspection recommendations are provided by referring to SA-AIPI (Standar Audit-Auditor Intern Pemerintah Indonesia). The ownership of fixed assets may result from disposal, utilization, or use of goods. However, most existing assets, especially older ones, are poorly documented. Regarding suboptimal asset procurement, the data at the Cooperatives and Manpower Office of Kerinci Regency needs to be updated to clarify ownership. Recording receipts, expenditures, and asset conditions in the Goods Inventory Card is a recommended solution, accompanied by targets, strategies, and asset optimization programs.