The Influence of Regulatory Compliance, Use of Information Technology, and Leadership Commitment on Securing Fixed Assets in the Regional Revenue and Assets Agency of East Nusa Tenggara Province
Abstract
One of the regional assets managed by the regional government is fixed assets. In relation to fixed asset management, in the NTT Provincial Government, the authority to manage fixed assets rests with the NTT Provincial Regional Revenue and Assets Agency. Based on NTT Province Regional Regulation Number 1 of 2019 concerning Amendments to East Nusa Tenggara Province Regional Regulation Number 9 of 2016 concerning the Formation and Structure of East Nusa Tenggara Province Regional Apparatus. The Regional Revenue and Assets Agency has the task of "assisting the Governor in carrying out some regional household affairs in the field of Regional Revenue and Asset Management". Based on balance sheet data from the NTT Provincial Government, it was found that the nominal value of fixed assets had increased and some had decreased. Throughout 2018-2023, the nominal assets of land, equipment and machinery, buildings and structures, and other fixed assets have increased. Road, irrigation and network assets experienced a decline in 2019 and an increase in 2020-2023. Construction assets under construction experienced an increase in 2019, 2020 and 2022, while in 2021 and 2023 they experienced a decrease. The formulation of the problem in this research is as follows. What is the description of regulatory compliance, use of information technology, leadership commitment and management of fixed assets at the Regional Revenue and Assets Agency of East Nusa Tenggara Province? Does regulatory compliance have a positive and significant effect on fixed assets by the Regional Revenue and Assets Agency? East Nusa Tenggara Province.
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