Abstract:
This thesis is entitled “The Influence of Asset Management Employee
Competence and Asset Management on the Optimization of Fixed
Asset Utilization (A Study at the Regional Financial Management
Agency of Ciamis Regency)”, by Daan Subakti, Student ID
82342425017, under the supervision of Dr. Nana Darna, S.E., M.M.
(Supervisor I) and Dr. Yagus Triana, H.S., Drs., M.Pd. (Supervisor
II).The optimization of fixed asset utilization in Ciamis Regency remains
low. This is evident from various problems in regional asset
management, such as the low competence of asset management
personnel, lack of orderly administration, weak asset security and
control, and the existence of many idle or uncertified assets. The findings
of the Audit Board of the Republic of Indonesia (BPK RI) in 2024 also
indicate discrepancies in asset data and numerous assets that have not
been recorded in the SI-BMD system. This study uses a quantitative
approach with an explanatory research method. Data analysis was
conducted using the SPSS program, employing descriptive and
regression analyses. The results indicate that (1) Employee competency
in asset management has a positive and significant effect on the
optimization of fixed asset utilization at the Regional Financial
Management Agency of Ciamis Regency. This means that the higher the
competency of asset management employees, the more optimal the
utilization of fixed assets at the Regional Financial Management Agency
of Ciamis Regency. (2) Asset management has a positive and significant
effect on the optimization of fixed asset utilization at the Regional
Financial Management Agency of Ciamis Regency. This means that the
better the asset management, the more optimal the utilization of fixed
assets at the Regional Financial Management Agency of Ciamis
Regency. (3) Employee competency in asset management and asset
management simultaneously have a positive and significant effect on the
optimization of fixed asset utilization at the Regional Financial
Management Agency of Ciamis Regency. This means that the higher the
competency of asset management employees and the better the asset
management, the more optimal the utilization of fixed assets at the
Regional Financial Management Agency of Ciamis Regency.
