Dimensions of Understanding Village Assets and Supplies with the Fornell-Larcker Model to Support Village Asset Management in North Sumatra
Regional development regional development has a broad meaning and impact as well as not only paying attention to the economic aspects (economic setting), but involves the institutional setting, social (social setting) and the environment (ecological setting). The four aspects are a unity that is interrelated and integrated with one another. The problem in managing regional assets lies in the elimination of regional assets. Asset write-off means that the value of an asset is no longer included in the balance sheet. Write-off from the general ledger is carried out after the ownership of the asset is no longer in the region, but on the other hand, or is destroyed or thrown away. The understanding of village government managers of village assets and supplies is important. This study aims to determine the dominant dimensions of understanding assets and supplies. This type of research is quantitative research. The sample used is several village managers in Central Tapanuli, North Sumatra. The research model used was the Fornell-Larcker model criteria and crossloadings. The results show that the dimensions of understanding Assets and Supplies come from administration.