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September 12, 2024
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May 30, 2025
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Abstract

This study aims to optimize fixed asset control to improve the effectiveness of asset management using the Straight Line and Fuzzy ELECTRE methods. The Straight Line method is applied to calculate fixed asset depreciation constantly and in real time, making it very easy to predict and budget depreciation costs. Meanwhile, the Fuzzy ELECTRE method is used to evaluate several asset management alternatives based on criteria such as asset age, residual value, and level of asset damage. Through this analysis, the ranking of alternatives is determined by comparing the concordance and discordance values between alternatives. The results of the study indicate that the combination of these two methods is effective in improving fixed asset management. The Straight Line method provides stability in depreciation calculations, while Fuzzy ELECTRE helps in more comprehensive and optimal decision making. In conclusion, the application of these two methods can improve the effectiveness of asset management in the UPT USN Kolaka Campus B section, making it very possible to make better decisions in terms of maintenance and replacement of fixed assets, thus contributing to long-term efficiency.

Keywords

Aktiva Tetap Fuzzy ELECTRE Manajemen Aset Straight Line.

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References

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