The Impact of Government’s Internal Control System(SPIP) and Human Resources Competency (SDM) towards Fixed Asset Administration (Survey on SKPD Pemalang District)

Pemalang Regency has several problems related to the administration of fixed assets, including weak SPIP and incompetent human resources in their fields. Therefore, the influence of SPIP and HR on the management of fixed assets in the Pemalang Regency Government will be examined in this study. Purposive sampling was used to select a sample of 35 SKPD from a population of 41 SKPD for this research using a quantitative descriptive approach. The essential data sources used are from the Pejabat Pengurus Barang, information from IHPS I in 2021 and LHP BPK RI at LKPD Pemalang Regency in 2020. Questionnaire distribution is the primary method of data collection. Further more, the data were analyzed using multiple linear regression. Based on the study's results, SPIP partially affects the administration of fixed assets, and HR competence does not affect the administration of fixed assets. However, simultaneously the competence of SPIP and HR positively affects the administration of fixed assets with an???? 2 value of 80.9%.