期刊名称：Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
印刷版ISSN：2338-4603
电子版ISSN：2335-8520
出版年度：2018
卷号：6
期号：2
页码：195-204
DOI：10.22437/ppd.v6i2.5853
语种：Indonesian
出版社：Program Magister Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas Jambi
摘要：Accountability of assets is an unfinished problem in almost all local governments in Indonesia. It is proved by the high number of audit findings from the State Audit Agency regarding asset management issues. The aim of this study is to analyze the implementation of the accountability of fixed assets of local government. The method used is qualitative method. Questionnaires and interviews were done for data collection. The respondents of the research are government officials and apparatus who are actively involved in managing regional assets. The result shows that the implementation of the legal and process accountability for fixed asset management in Jambi City is categorized as good.
