ASSET MANAGEMENT OF THE LOCAL GOVERNMENT FINANCIAL REPORTS’ QUALITY
Abstract
Local asset is the most vital asset owned by operational areas to support
local district events. Therefore, it is important for local governments to be able
to adequately manage the assets. In the area of good asset management, local
governments must use judgment to the aspects of property management cycle
as a guide in the management area and must also comply with the regulation
and legislation for the assets of the area capable of providing an optimal
contribution to the local government concerned. In implementing asset
management area, the most important factor is the administration of assets as
on of the cycles in asset management, as well as human resource competence
factor in improving the capacity of the asset managers in the presentation of
financial statements so it can be more accountable and transparent
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