The effort to achieve an optimization of regional asset management is in line with the content of the objective to realize good governance. How is a standard guideline for asset management with a global perspective to support optimization of regional asset management (iii). According to Figure 1, the phenomenon shows in an attempt to achieve optimization of the regional asset management.
In the context of optimizing regional asset management, regional asset management aspects are part of regional financial management (Table 1). In the meantime, there is a need to optimize regional asset management that supports local assets.
Organizational Development in optimizing regional asset management
Technologically, the asset management approach requires the technology of the role of maintenance management software. Asset optimization is an attempt to make strategic improvements to the effectiveness of the asset management methodology, by providing a more holistic fit. The role of organizational development in regional asset management is proportionally linked to the entire organizational development process, in accordance with the activities carried out in the 4 (four) stages of the process above.
Organizational development is related to a need for the existence of a healthy organization, which requires completeness of the constituent elements of an organization (Albrecht, 1983). This is related to the importance that is established for the basis of the application of the principles and methods of asset management in the work of members of the organization. Strategically, management is important to combine the technical-business domain and the social domain of the organization in regional asset management.
Second, the technical system, are the elements, activities and relationships that form the most productive axis of the organization in regional asset management. Therefore, the implementation of e-government regulations is in line with the operation for regional asset management, technically within the scope of regional government at the provincial, regency and city levels as reporting entities. Then in the scope of the leading field business of the working units of the regional communities (DEJ) as accounting entities.
However, for all the above aspects as a system as components of a healthy organization, they have mutual relations and simultaneously interact in the process of organizational development for the optimization of regional asset management.
Regional asset management with ISO 55000
Role of <IRF> in Regional Asset Optimizing Report
The implications of meeting asset management principles and asset management standards are further enhanced by the implementation of integrated reporting
In the context of communicating performance measurement and achievements, a combined approach is used to optimize regional asset management for the content of performance measurement and performance achievements. Achieving the integrity of performance aspects in the organization's reporting system will strengthen the goal of optimizing regional asset management based on integrated reporting in public sector asset management responsibilities. For this purpose, a framework for multi-criteria decision analyzes has been developed, which includes sustainability criteria throughout the life cycle (Niekamp et al., 2015), as required for regional asset management.
Where necessary to facilitate communication, methods for the visualization of numerical results are emphasized within the optimization of regional asset management in the monetary term (financial/economic facet). Meanwhile, on the one hand, the focus of the objective is on clarity towards optimization for regional asset management. On the other hand, simultaneously based on the management perspective, it appears that there are challenges in its application and possible steps to address any process clarity for sustainable regional asset management.
Therefore, regional governments as public organizations must commit to recognize that a strategic approach to asset management becomes a source of sustainable competitive advantages and long-term survival in the turbulent environment (Gavrikova et al., 2020).
Conclusion
In creating optimal regulations, which lead to the implementation of the set goals, and justify their direct and indirect impact on society and the economy (Atlan, 2013). While, for the role of application theory, it can provide an overview of every aspect of organizational development, the global quality standards for asset management in ISO 55000, and the role of the process and objectives of sustainability reporting on asset management with integrated reporting applications. Third, efforts to achieve regional asset management optimization require a study related to the Regulatory Impact Assessment (RIA) to strengthen the clarity of the organizational development process.
Kami mengucapkan terima kasih kepada pimpinan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat yang telah memberikan dukungan terhadap kegiatan kami setelah mengikuti seminar nasional Pengelolaan Aset Daerah melalui E-Government berbasis digital. Kepada panitia Seminar Nasional Pascasarjana STIAMI Institute, kami ucapkan terima kasih telah memfasilitasi pemaparan artikel dan penunjang publikasi kami di BIRCI-Journal. Ali, Abdurahman, (2019), Pengaruh Pengelolaan Aset Daerah dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Survei Badan Pemeriksa Aset dan Daerah Jawa Barat), https://www.google.com/search ?q=Abdurahman +Ali%2C+INFLUENCE+ (dalam bahasa).
Coetzee, Jasper; Nkosi, Solly, (2019), Successful Organizational Development of Asset Management Organizations : Proceedings of the 12th World Congress on Engineering Asset Management and the 13th International Conference on Vibration Engineering and Mechanical Engineering, DOI. Radaelli C.M and De Francesco F, (2007), Regulatory Impact Assessment, Political Control And The Regulatory State, Paper delivered to the 4th General Conference of the European Consortium for Policy Research, Pisa, Italy. 25 of 2000, relating to the authority of the Government and the authority of the Province as a self-governing region.
Regulation of the Minister of Internal Affairs (M i HA) No. 19 of 2016 regarding the Guidelines for the Management of Regional Properties.
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Role Of Organizational Development, Integrated Reporting
- Introduction
- Review of Literature
- Research Method
- Results and Discussion
- Regional Asset Management Optimizing
- Regional asset management with ISO 55000
- Conclusion
Optimizing regional asset management requires the implementation of a successful asset management program within the context of capturing perspectives in fulfilling the program design (Gager, 2018). In describing the research aspects, namely: the role of organizational development, the ISO 55000 guidelines and the implementation of integrated reporting
Regional asset management is reported periodically in the regional work units' financial reporting media and through regional financial management work units through regional financial reports. The context of regional asset management according to regulations provides the basis for local authorities to fulfill management considerations in several activities. Technically, it is important to implement global guidelines for asset quality (ISO 55000) in the regional asset management business processes.
This system also includes values, norms, processes of behavior, rewards and punishments in the context of regional asset management. As something that can be explained in the context of management contingencies for each regional government entity in the implementation of regional asset management (planning and reporting). The implementation of regional reporting on asset management is carried out in stages, from census maps, census books, reports of regional elements of assets in regional accounting reports.
The perspective of the implementation of
Acknowledgement
Mencari Teori Jangka Menengah dalam Penelitian Sistem Informasi, menyelesaikan makalah penelitian, Konferensi Internasional Ketiga Puluh Enam tentang Sistem Informasi, Fort Worth 2015, https://www.researchgate.net/publication/283011028. Hifni, Syaiful; Sayudi, Akhmad, (2017), Regulatory Impact Assessment: Initiative For Integrated Reperting Framework
Inventarisasi Aktiva Tetap Daerah terhadap Kualitas Laporan Keuangan dengan Audit Statuta sebagai Variabel Intervening (Wilayah Kajian Pemerintah Daerah Kabupaten Bandung), Jurnal Penelitian Akuntansi Indonesia Vol. Intellis Ways Asset Management Optimizing Memberikan Nilai, https://www.intellis.io/blog/6-ways-asset-management-optimizing-delivers-value. Evaluasi dan tantangannya: Analisis empiris dari Indonesia, Kasetsart Journal of Social Science, 29, hal. 105-108, http://creativecommons.org/licenses/by-nc-nd/4.0.
Analisis Sosial Tingkat Mikro, Meso dan Makro, Jurnal Internasional Studi Ilmu Sosial, Vol. Setiabudi, Donna Okthalia, (2019), Pengelolaan Kekayaan Negara Daerah dalam Perspektif Good Governance, Kajian Ilmu Sosial, Volume 1, Edisi 1, hal. Seven Media Technology (SMT), (2019), Peraturan E-Government di Indonesia, https://www.sevenmediatech.co.id/blog/view/peraturan-terkait-e-Government-di-indonesia (dalam Bahasa).
Sherly Pauweni, Herman Karamoy, Hendrik Gamaliel, (2017), Pengaruh persediaan, audit hukum, penilaian dan kondisi aset terhadap optimalisasi pemanfaatan aset pada pemerintah daerah Kabupaten Bone Bolango, Jurnal Goodwill Akuntansi.
