OPTIMALISASI PENGELOLAAN DAN PEMANFAATAN ASET TETAP (TANAH DAN BANGUNAN) STUDI PADA PEMDA PROVINSI NTB

This study was conducted to obtain empirical evidence related to the effect of asset inventory, legal audit of assets, and asset valuation to optimization management and utilization of fixed assets (land and buildings) owned by the local government (Local Government Studies in the province). The sample was selected using purposive sampling, 32 respondents obtained from 20 (twenty) working unit (SKPD). This study uses two analysis tools namely multiple regression analysis (regression multiplier) and with the help of computer software Eviews 6:00 version and data envelopment analysis (DEA) by using computer software Warwick DEA (WDEA). To test the validity and reliability of the instrument used the help of computer software SPSS (Statistical Package for the Social Science) version 15.00. data analysis was performed to test the classical assumptions and hypothesis testing. Results of data analysis for the classical assumption indicates that the data used for the multiple regression analysis can be done because there was no violation of the classical assumption of multicolinearity does not happen, heteroscedasticity and autocorrelation. Multiple regression testing indicates that the variable asset inventory and audit legal negatively affect the optimization of asset management and utilization of fixed assets (land and buildings) owned by the provincial government of West Nusa Tenggara, while the asset valuation variable positive effect on optimization of the management and utilization of fixed assets (land and building). In accordance with the results of the analysis of data envelopment analysis (DEA) shows seventeen regional work units that are designated as a technical agency that has a target of achieving regional revenue only, there are 6 regional work units are efficient in managing and utilizing fixed assets (land and building) with its efficient relative value of 100 percent. Regional Working Units include: Regional Planning Board, Department of Revenue (Revenue), Ministry of Social Affairs Population and Civil Registration, Mental Hospital (RSJ), the Environment Agency and Research, and the Department of Cooperatives and SMEs. While there are 11 regional work units again were not efficient with scores below 100 percent efficient. Regional Working Units include the Department of Transportation, Communication and Information Technology (41,88 percent), the Bureau of Public (42,23 percent), the Department of Public Works (42,69 percent), Secretariat of Parliament (42.92 percent), The Regional Library and Archives (53,60 percent) , Department of Manpower and Transmigration (56,36 percent), the Regional Employment and Training Agency (62,89 percent), health services (67,65 percent), the Department of Culture and Tourism (Disbudpar) (80,94 percent), the Department of Education and Sports (93,53 percent), and Home Regional General Hospital (97,63 percent)