Indonesia Conference Directory

This research is based on the management of fixed assets in the North Nias Regency Revenue and Asset Management Agency which is still not running well. The research method used in this study is descriptive qualitative. Data collection research was conducted by interview and documentation study. The results of the study show that the model used in the management of fixed assets in the Financial Management Agency of the North Nias Regency Revenue and Assets is not appropriate. This is due to the implementation of the inventory, namely data collection has not been carried out properly, the entire fixed assets have not been coded, the permanent asset delays still experience delays in the process, not maximized in terms of ownership status, there are still fixed assets that have not been assessed, optimization of fixed assets has not been implemented. supervision and control is still weak. The author recommends that the management of fixed assets need to be implemented management model, namely inventory, legal audit, overall valuation of fixed assets, optimization of assets to increase Regional Original Revenue and supervision and control through regional asset management information systems should be developed so that the handling of each fixed asset can be monitored clearly.