Model of Fixed Assets Management in the Income Financial Management Agency and Regional Assets of Nias Utara District

摘要

This research is based on the existence of fixed asset management in the Income Financial Management and Asset Financial Management Agency and Regional Assets of North Nias District which is still not running well. The research method used in this study is descriptive qualitative. Data collection research was conducted by interview and documentation study. The results of the study show that the model used in the management of fixed assets in the Income Financial Management and Asset Financial Management Agency and Regional Assets of North Nias District is not appropriate. This is due to the implementation of the inventory, namely data collection has not been carried out properly, the entire fixed assets have not been coded, the fixed assets collection often has delays in the process, weak ownership status, there are still some fixed assets that have not been assessed, optimization of fixed assets, supervision and control still weak The author suggests that implementing a fixed asset management needs to be implemented in a better management model, starting from inventory, legal audit, overall valuation of fixed assets, optimization of assets to increase Regional Original Revenue and finally the supervision and control through SIMDA BMD should be developed so that each fixed asset can be clearly monitored.