PENGARUH KOMPETENSI PEGAWAI PENGELOLA ASET DAN MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP (Studi Pada Badan Pengelolaan Keuangan Daerah Kabupaten Ciamis)

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.