The Influence of Budget Management and the Internal Audit Unit on the Effectiveness of Asset Management at the Youth and Sports Office of Sigi Regency
Keywords:
Budget Management, Internal Oversight Unit, Asset Management Effectiveness
Abstract
The purpose of the study is to find out and analyze the influence of budget management and internal supervision units on the effectiveness of asset management at the Sigi Regency Youth and Sports Office. The analysis tool in this study uses multiple regression. The results of the study obtained F_{count} were 11.344 while the value of F_{Table} ( α 0.05), numerator = 2 and denumarator = 29 was 1.699. So F_{count} > F_{Table} ( α 0.05) thus, Ho is rejected and Ha is accepted. The results of the rejection of Ho's hypothesis show that the existing evidence supports an alternative hypothesis, namely Ha, which states that there is an influence of Budget Management and Internal Oversight Units together on the Effectiveness of Asset Management at the Sigi Regency Youth and Sports Office.
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Annisa Hidayati. (2024). The Effect of Regional Asset Governance on Budget Efficiency and Government Expenditure. Journal of Public Policy Services and Governance, 2(1).
Askar, A. (2022). Effective and Efficient Regional Financial Management. Assets: Journal of Economics, Management and Accounting, 10(2), 45–57.
Ghozali, I. (2021). Multivariate Analysis Application with IBM SPSS 26 Program. Semarang: Publishing Agency of Diponegoro University.
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Hidayat, A., & Lestari, P. (2021). Analysis of Regional Government Financial Management Based on the Principle of Value for Money. Journal of Regional Accounting and Finance, 5(3), 99–112.
Iwan Satibi, Endah Marlovia, & Muhammad Farhan Akbar Maulana. (2024). Asset Management Model at the Regional Finance and Asset Agency (BKAD) of Majalengka Regency. ACCELERATION: National Scientific Journal, 7(1).
Jamal Wiwoh. 2015. Optimizing the Role of SPI in Supervision in Higher Education. The Inspector General of the Ministry of Research, Technology and Higher Education was delivered at the SPIPTN Forum throughout Indonesia Palangkaraya.
Kasrul Selang. (2022). Regional Asset Optimization Strategy for Strengthening Regional Original Income. Indonesian Journal of Widyaiswara, 3(4), 241–252.
Ministry of Home Affairs of the Republic of Indonesia. (2016). Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines for the Management of Regional Property.
Mahmudi. (2022). Regional Financial Management. Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2020). Public Sector Accounting. Yogyakarta: No.
Misnaini, Subiyantoro, E., & Sumtaky, M. (2024). Strengthening Regional Financial Governance Based on Asset Management. Journal of Regional Economics Indonesia, 4(1).
Mulyadi, Accounting System, Salemba Empat, Jakarta, 2008.
Putri, F. R., & Setiawan, D. (2023). Accountability for the Management of Regional Property. Journal of Economics and Public Policy, 14(2), 122–135.
Rahima Br. Purba & Nur Aziza. (2024). Regional Fixed Asset Management in Optimizing the Utilization of Regional Assets. Journal of Business and Public Accounting.
Republic of Indonesia. (2003). Law Number 17 of 2003 concerning State Finance. Statute Book of the Republic of Indonesia Number 47 of 2003.
Republic of Indonesia. (2004). Law Number 1 of 2004 concerning the State Treasury. Statute Book of the Republic of Indonesia Number 5 of 2004.
Republic of Indonesia. (2014). Government Regulation Number 27 of 2014 concerning the Management of State/Regional Property. Statute Book of the Republic of Indonesia Number 92 of 2014.
Santoso, J., & Hutapea, S. A. (2023). Supervision of the Management and Expenditure of State and Regional Revenue and Expenditure Budgets. Journal of Research, 12(1), 55–68.
Sugiyono. (2020). Management Research Methods (Sugiyono, Ed.). Alphabet.
Sugiyono. (2022). Quantitative, Qualitative, and R&D Research Methods.
Sutisna, A. (2021). Qualitative Research Methods in the Field of Education. UNJ press.
Syafitri, R., & Kurnia, T. (2023). The Effect of Efficiency and Effectiveness of Budget Management on the Performance of Local Government. Journal of Multiparadigm Accounting, 14(1), 34–47.
Tahir, M., & Burki, U. (2023). Entrepreneurship and economic growth: Evidence from the emerging BRICS economies. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100088.
Widodo, A., & Fauzi, M. (2022). Evaluation of Regional Asset Management in Improving Government Financial Performance. Journal of Public Administration Sciences, 9(2), 101–114.
Yuliani, S. (2020). Analysis of the Effectiveness of Regional Asset Management in Banjarnegara Regency. Journal of Accounting Dynamics, 12(2), 87–99. Semarang State University.
Zamzami. 2018. Public Sector Financial Audit for Local Government Financial Statements. Yogyakarta: Gadjah Mada University Press.
Published
2026-07-30
How to Cite
Nur Syafira Sahido, Burhanudin, & Suwedy. (2026). The Influence of Budget Management and the Internal Audit Unit on the Effectiveness of Asset Management at the Youth and Sports Office of Sigi Regency. International Journal of Health, Economics, and Social Sciences (IJHESS), 8(3), 1040~1048. https://doi.org/10.56338/ijhess.v8i3.11975
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Copyright (c) 2026 Nur Syafira Sahido, Burhanudin, Suwedy
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