SciRepID - Effectiveness Of E-Bmd Implementation in The Context Of Presenting Financial Statements (Fixed Assets and Current Assets) at The Financial And Asset Management Agency Of Sikka District T.A. 2023


Effectiveness Of E-Bmd Implementation in The Context Of Presenting Financial Statements (Fixed Assets and Current Assets) at The Financial And Asset Management Agency Of Sikka District T.A. 2023

International Journal of Economic, Social and Development Sciences
International Forum of Researchers and Lecturers (IFREL)

📄 Abstract

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.

🔖 Keywords

#E-BMD; Asset management; Financial reporting; Regional government; Accountability

ℹ️ Informasi Publikasi

Tanggal Publikasi
20 February 2025
Volume / Nomor / Tahun
Volume 2, Nomor 1, Tahun 2025

📝 HOW TO CITE

Gita Yolanda; Emilianus Eo Kutu Goo; Maria Modesta Missi Mone, "Effectiveness Of E-Bmd Implementation in The Context Of Presenting Financial Statements (Fixed Assets and Current Assets) at The Financial And Asset Management Agency Of Sikka District T.A. 2023," International Journal of Economic, Social and Development Sciences, vol. 2, no. 1, Feb. 2025.

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