Pengaruh Teknologi Informasi dan Komitmen Pimpinan Terhadap Pengelolaan Aset Tetap Pada Pemerintah Kabupaten Kupang Dengan Inventarisasi Aset Sebagai Variabel Mediasi

WARIAKA, Wempy Eduard (2025) Pengaruh Teknologi Informasi dan Komitmen Pimpinan Terhadap Pengelolaan Aset Tetap Pada Pemerintah Kabupaten Kupang Dengan Inventarisasi Aset Sebagai Variabel Mediasi. Masters thesis, Universitas Katolik Widya Mandira.

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Abstract

The problems addressed in this study include the lack of orderly asset administration, such as inaccurate asset registration, unidentified asset locations, assets not written off despite being heavily damaged, the suboptimal use of information systems, and the presence of assets with unreasonable values. These issues highlight the urgency of further examining the influencing factors, such as information technology, leadership commitment, and the mediating role of asset inventory. This study aims to analyze the direct and indirect influence of information technology and leadership commitment on fixed asset management through asset inventory as a mediating variable. It also aims to describe the actual condition of fixed asset management within the Government of Kupang Regency. The analysis was conducted using a quantitative approach with the Partial Least Square (PLS) method. Data were collected from 88 respondents consisting of leaders and asset managers across 44 Regional Government Organizations (OPD) in Kupang Regency. The research instrument was a questionnaire covering aspects of information technology, leadership commitment, asset inventory, and fixed asset management. The results show that information technology and leadership commitment have a positive and significant influence on fixed asset management. Asset inventory was proven to significantly mediate the relationship between the two independent variables and fixed asset management. The study concludes that optimizing fixed asset management must begin with strengthening integrated and reliable information systems, enhancing leadership roles and commitment, and ensuring proper asset inventory procedures. Based on empirical findings, it is recommended to strengthen information systems, develop Standard Operating Procedures (SOP) for asset utilization, conduct regular monitoring and evaluation, and improve human resource capacity. In addition, each OPD should establish an asset inventory team and allocate a specific budget for the development of asset management applications.

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