PUTRI, RANIA ARYA (2022) Tinjauan Atas Penatausahaan Barang Milik Daerah Berupa Persediaan pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Tangerang Selatan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Barang Milik Daerah merupakan elemen penting yang perlu dikelola secara efektif, efisien, akuntabel, dan ekonomis. Salah satu bagian penting dari pengelolaan Barang Milik Daerah adalah penatausahaan yang dikendalikan oleh kepala SKPD. Menyampaikan kebenaran data berupa kepastian nilai, jumlah, dan kondisi Barang Milik Daerah dalam penguasaannya dimana nantinya akan menciptakan administrasi dan pengelolaan Barang Milik Daerah yang tertib merupakan tujuan dari penatausahaan Barang Milik Daerah. Penelitian ini bertujuan untuk mengetahui proses dan kesesuaian penatausahaan Barang Milik Daerah berupa persediaan pada kantor Badan Pengelolaan Keuangan dan Aset Daerah Kota Tangerang sesuai dengan Peraturan Daerah Kota Tangerang Selatan Nomor 8 Tahun 2017 tentang Pengelolaan Barang Milik Daerah. Hasil penelitian menunjukkan bahwa penatausahaan Barang Milik Daerah berupa persediaan sudah sesuai dimulai dari pembukuan, inventarisasi, serta pelaporan. Selain melakukan penatausahaan barang persediaan untuk kantornya sendiri, BPKAD Kota Tangerang Selatan juga berperan dalam penatausahaan Barang Milik Daerah se-Tangerang Selatan. Perubahan metode kerja selama pandemi Covid-19 tidak menjadi kendala serius bagi penatausahaan. Serta pembaharuan sistem dalam pengelolaan Barang Milik Daerah sudah dilakukan pada tahun 2022, hal ini bertujuan untuk meminimalisir kendala serta menciptakan kemandirian dalam pengelolaan Barang Milik Daerah. / Regional-Owned Asset is an essential element that needs to be managed effectively, efficiently, accountably, and economically. One of the parts of the management of Regional-Owned Assets is administration controlled by the head of the SKPD. Submitting the truth of the data in the form of certainty of the value, amount, and condition of Regional-Owned Assets in its control will create an orderly administration and management of Regional-Owned Assets, which is the goal of the administration of Regional-Owned Assets. This study aims to determine the process and suitability of the Administration of Regional-Owned Assets in the form of inventories at the office of the Regional Financing and Assets Management Agency of South Tangerang City by South Tangerang City Government Regulation of South Tangerang Number 8 of 2017 concerning Management of Regional-Owned Assets. The results showed that the administration of Regional-Owned Assets in the form of inventory is appropriate, starting with bookkeeping, inventory, and reporting. In addition to administering inventories for its own office, the South Tangerang City BPKAD also plays a role in the administration of Regional-Owned Assets throughout South Tangerang City. Changes in work methods during the Covid-19 pandemic are not a severe obstacle for administration. System renewal in managing Regional-Owned Assets has also been carried out in 2022, which aims to minimize obstacles and create independence in managing Regional-Owned Assets.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Administration of Regional-Owned Assets, Inventories, Bookkeeping, Inventory, Reporting, Penatausahaan, Barang Milik Daerah, Persediaan, Pembukuan, Inventarisasi, Pelaporan |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Oct 2023 01:20 |
| Last Modified: | 12 Oct 2023 01:20 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2107 |
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