The Impact of Asset Management on the Optimization of Local Government Fixed Assets in Kebumen Regency: Case Study in BPKAD Kebumen

Asset optimization is a series of asset management work processes for the use and utilizationiof assets aimed at optimizing these assets. This study aims to determine the effect of asset management in BPKAD Kebumen Regency on optimizing the use of its assets. The population of this study are employees who are authorized in asset management at BPKAD Kebumen Regency. The sample selection used purposive sampling with the criteria that the employees were authorized and involved directly in asset management at BPKAD Kebumen Regency. The data used is primary data collected using a questionnaire via google form. Data analysis used multiple linear regression. The results of this study indicate that asset optimization is influenced by the variables of asset inventory, asset identification, legal audit and asset valuation by 18.4%, while the rest is influenced by other variables. Partially, the legal audit and asset valuation variables have a positive but not significant effect on optimizing the utilization of fixed assets. While the asset inventory variable has a negative effect on optimizing the utilization of fixed assets.