Ikhwanto, Yogy and Taufiq Ritonga, Irwan (2017) The development of state/region owned goods management’s monitoring instrument design. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

The problems in state/region owned goods in Indonesian state and local governments are suspected to occur because of weak monitoring programs, according to many studies.A tool or instrument in implementing this monitoring program is expected to address this problem.Such tool currently doesn’t exist yet.This research aims to fill that gap by developing a monitoring instrument design for state/region owned goods by using Daerah Istimewa Yogyakarta (DIY) Local Government as a research context in order to take valuable inputs for the design.This research is using developmental research method.Government Regulation were used for normative reference and Friedman’s results-based accountability quadrat were used in developing good indicators for the instrument.This research is succeeded in formulating the indicators that made up the instrument.Indicators compiled are divided into compliancebased indicators and results-based indicators.Indicators are formulated based on the validation and inputs from employees of DIY’s Assets Management Agency and experts from academia. This instrument still has some limitations that need improvement through further research.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in SHS Web of Conferences 34, 02002 (2017) Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	22 Feb 2017 08:32
Last Modified:	22 Feb 2017 08:32
URI:	https://repo.uum.edu.my/id/eprint/20994

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