ARISAPUTRA, ROLANDO LIBRIANTO (2022) Tinjauan atas Pelaksanaan Penghapusan Barang Milik Negara pada Direktorat Jenderal Pengelolaan Pembiayaan dan Risiko Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penghapusan Barang Milik Negara merupakan kegiatan akhir dari pelaksanaan pengelolaan Barang Milik Negara dan sering dipandang sebagai kegiatan yang kompleks dan menghabiskan waktu yang lama. Agar terwujudnya pengelolaan Barang Milik Negara yang efektif dan efisien, penghapusan Barang Milik Negara sebagai bagian dari aktivitas tersebut, patut untuk diperhatikan pelaksanaannya. Penelitian ini bertujuan untuk mengetahui tahapan pelaksanaan penghapusan Barang Milik Negara pada Direktorat Jenderal Pengelolaan Pembiayaan dan Risiko, kesesuaiannya dengan peraturan yang berlaku, serta halangan dan kendala yang dihadapi selama pelaksanaan penghapusan. Metode yang digunakan terkait pengumpulan data, adalah metode studi kepustakaan, wawancara, serta observasi. Penelitian dilakukan dengan membandingkan pelaksanaan penghapusan Barang Milik Negara pada DJPPR dengan Peraturan Menteri Keuangan (PMK) Nomor 83/PMK.06/2016 tentang Tata Cara Pemusnahan dan Penghapusan Barang Milik Negara, PMK No.165 Tahun 2021 Tentang Perubahan atas PMK No. 111 Tahun 2016 Tentang Tata Cara Pelaksanaan Pemindahtanganan Barang Milik Negara, dan Surat Edaran Nomor SE-36/MK.1/2014 tentang Pedoman Penghapusan Barang Milik Negara di Lingkungan Kementerian Keuangan. Dari penelitian yang sudah dilakukan, bisa dilihat bahwa pelaksanaan penghapusan Barang Milik Negara sebagian besar sudah sesuai dengan peraturan yang berlaku dengan kekurangan mengenai dasar peraturan yang dipakai dan penamaan surat. Adapun kendala yang dihadapi selama pelaksanaan penghapusan, yaitu inventarisasi Barang Milik Negara yang akan dihapus memerlukan waktu yang lama./ Elimination of State Property is the final activity of the implementation of the management of State Property and is often seen as a complex and time-consuming activity. In order to realize an effective and efficient management of State Property, it is necessary to pay attention to the implementation of the abolition of State Property as part of these activities. This management study aims to determine the stages of implementing the elimination of State Property at the Directorate General of Financing and Risk, in accordance with applicable regulations, as well as obstacles and obstacles encountered during the implementation of the abolition. The method used related to data collection, is the method of literature study, interviews, and observation. The research was conducted by implementing the abolition of State Property at the DJPPR with Financial Regulation (PMK) Number 83/PMK.06/2016 concerning Procedures for Destruction and Elimination of State Property, PMK No.165 of 2021 concerning Amendments to PMK No. 111 of 2016 concerning Procedures for Implementing the Transfer of State Property, and Circular Letter Number SE-36/MK.1/2014 concerning Guidelines for the Elimination of State Property within the Ministry of Finance. From the research that has been done, it can be seen that the implementation of the abolition of state property is mostly in accordance with the applicable regulations with a lack of basic regulations used and the naming of letters. The obstacles faced during the deletion, namely the inventory of State Property that will be deleted takes a long time.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Elimination, State Property, Compliance, Regulation, Directorate General of Financing and Risk Management, Penghapusan, Barang Milik Negara, Kesesuaian, Peraturan, Direktorat Jenderal Pengelolaan Pembiayaan dan Risiko |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 31 Oct 2023 08:29 |
| Last Modified: | 31 Oct 2023 08:29 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2166 |
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