Inventory, Asset Administration, and Human Resource Competence in Optimizing Regional Fixed Asset Management

Abstract

Optimizing fixed asset management is a crucial aspect of regional financial governance, as it requires accurate asset data, orderly administration, and competent personnel. This study aims to analyze the impact of inventorying, administration, and human resource competence on the optimization of fixed asset management within the Southeast Sulawesi Provincial Government. A quantitative approach was employed, utilizing a survey of 41 regional government agencies involved in asset management. Data were analyzed using multiple linear regression with SPSS software to examine the variables' effects both individually and simultaneously. The results indicate that inventorying, administration, and human resource competence have a simultaneous, positive, and significant impact on the optimization of fixed asset management (F = 87.302; p < 0.001), with the model explaining 87.6% of the variation in optimization (R² = 0.876). Individually, inventorying exerted the strongest influence (β = 0.602; p < 0.001), followed by human resource competence (β = 0.267; p = 0.007) and administration (β = 0.166; p = 0.037). These findings suggest that strengthening inventorying practices should be a priority for optimizing fixed asset management, supported by orderly administration and enhanced personnel competence.