PENGELOLAAN ASET DAERAH DALAM MEWUJUDKAN TERTIB ADMINISTRASI PADA DPPKAD KABUPATEN SERAM BAGIAN BARAT PROVINSI MALUKU
Abstract
This study examines the areas of asset management at the Department of Revenue Financial Management and Regional Asset West Seram Regency. Based on data from the First Semester Examination Results Summary In 2012, accountability reports Budget West Seram Regency received a disclaimer opinion by the Supreme Audit Agency from 2006 to 2010. Based on the results, it can be concluded that the asset management DPPKAD West Seram Regency has not gone well, judging from the aspects of asset management is an inventory of assets that have not been going well, legal audit has not been performed optimally, the valuation of assets that have not been completed, asset optimization is not maximal, and weak supervision and control of assets.
Moraref