SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||8|
|Section||Accounting Information Systems|
|Published online||14 February 2017|
The development of state/region owned goods management’s monitoring instrument design
1 Fellowship of Magister of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
2 Lecturer at Magister of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia
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 compliance-based 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.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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