Analisis Efektivitas Sistem Pengendalian Manajemen Aset Tetap Pada Kantor Kecamatan Labuhan Deli Kabupaten Deli Serdang

Abstrak

ABSTRACT
1
Analysis of the Effectiveness of the Fixed Asset Management Control System at the Labuhan Deli District Office, Deli Serdang Regency
The fixed asset management control system at the Labuhan Deli District Office, Deli Serdang Regency, has not been effective due to: 1. Lack of communication regarding fixed asset maintenance. 2. Negligence in recording finances when purchasing or servicing assets, this is the reason why the Labuhan Deli District office, Deli Serdang Regency, has not been running effectively. In addition to the causes, there are also obstacles to the fact that the fixed asset management control system has not been running effectively, namely: 1. Lack of handling or servicing of fixed assets. 2. The occurrence of disputes over financial records and slippage of
bills/invoices at the time of purchasing assets and maintaining assets. This is not in accordance with the Standard Operating Procedures (SOP) in the Labuhan Deli District office, Deli Serdang Regency. Efforts that must be carried out by the Labuhan Deli District office, Deli Serdang Regency, so that it can run effectively are: 1. Conduct prior communication regarding asset maintenance. 2. It must be recorded immediately to avoid disputes and slippage of bills/invoices. This research approach uses a descriptive approach and uses Nvivo+11 software.
Keywords : Effective, Management Control System, Fixed Assets