Analisis Pemenuhan Akuntabilitas Dalam pengelolaan Aset Tetap Di BPKAD Kota Surabaya

Romadhon, Moch Iqbal (2025) Analisis Pemenuhan Akuntabilitas Dalam pengelolaan Aset Tetap Di BPKAD Kota Surabaya. Masters thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip akuntabilitas dalam pengelolaan aset tetap oleh BPKAD Kota Surabaya berdasarkan ketentuan Permendagri Nomor 7 Tahun 2024. Fokus penelitian meliputi proses perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban, serta faktor pendukung dan penghambat dalam implementasinya. Metode penelitian menggunakan pendekatan kualitatif melalui wawancara mendalam dengan pejabat pengelola barang, pengurus barang, dan staf teknis BPKAD serta analisis dokumen pendukung. Hasil penelitian menunjukkan bahwa pengelolaan aset telah sesuai dengan ketentuan regulasi, ditunjukkan melalui penggunaan aplikasi SIMBADA, SIPGAD, SIMKOD dan SIGASDA sebagai instrumen akuntabilitas. Namun, ditemukan beberapa kendala seperti keterbatasan SDM, gangguan sistem saat beban tinggi, dan rendahnya kepedulian sebagian OPD terhadap kualitas data aset. Meskipun demikian, peningkatan frekuensi audit BPK, KPK, dan Kemendagri mendorong OPD menjadi lebih tertib dan sadar akan pentingnya akuntabilitas pengelolaan aset. Penelitian ini menegaskan perlunya peningkatan kapasitas SDM, penguatan sistem informasi, serta optimalisasi koordinasi lintas OPD untuk mencapai akuntabilitas aset yang lebih baik

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Akuntabilitas. Pengelolaan Barang Milik Daerah, Aset tetap, BPKAD Kota surabaya
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User:	1222200080 Moch Iqbal Romadhon
Date Deposited:	30 Jun 2026 03:02
Last Modified:	30 Jun 2026 03:02
URI:	http://repository.untag-sby.ac.id/id/eprint/44726

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