TINJAUAN ATAS PELAKSANAAN PENGHAPUSAN BMN BERUPA RUMAH DINAS DALAM KEADAAN RUSAK BERAT PASCA KEBAKARAN DI KPKNL MEDAN TAHUN ANGGARAN 2021

MALAU, MERY KARTINI (2022) TINJAUAN ATAS PELAKSANAAN PENGHAPUSAN BMN BERUPA RUMAH DINAS DALAM KEADAAN RUSAK BERAT PASCA KEBAKARAN DI KPKNL MEDAN TAHUN ANGGARAN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pengelolaan atas BMN merupakan suatu hal yang penting dilakukan. Pengelolaan negara berupa BMN tidak terlepas dari risiko baru seperti keadaan kahar yaitu bencana alam. Penting adanya pengawasan khusus terhadap BMN tersebut. Salah satunya keputusan atas penghapusan BMN yang berpedoman pada PMK Nomor 83 Tahun 2016. Penghapusan BMN merupakan salah satu langkah/keputusan penting dalam alur pengelolaan BMN sehingga pelaksanaannya harus dilakukan secara tepat dan akuntabel. Respon terhadap perkembangan kondisi dan praktik Good Corporate Governance (GCG) yang bertujuan untuk mencapai tertib administasi dan menciptakan strategi dalam manajemen pengelolaan BMN dengan tepat sasaran. Proses Penghapusan BMN masih dianggap rumit dan cukup menyita waktu. Dengan menggunakan metode penelitian kualitatif dan teknik pengumpulan data yang diperoleh dari tinjauan studi kepustakaan dari berbagai sumber dan penerapan dalam lapangan berupa wawancara dan penelaahan dokumen objek penelitian maka kedua permasalahan tersebut menjadi hal yang kompleks untuk ditinjau. Adapun hasil yang ditemukan bahwa adanya penundaan terhadap penerbitan surat keputusan penghapusan BMN dari satuan kerja dan laporan penghapusan BMN dari daftar KPB dan BMN. praktek/proses penghapusan BMN dilapangan telah sesuai dengan peraturan yang berlaku dan berjalan sebagaimana harusnya. / Management of state-owned assets is the most important to do. Management of state-owned assets cannot be separated from high risks such as force majeure and natural disasters. Therefore, there is an essential control of that state-owned assets. One of them is the decision on the disposal of state-owned assets, which is guided by The Regulation of Minister of Finance Number 83 time 2016. Disposal of state-owned assets is one of the essential steps/decisions on the flow of stateowned assets management so that its implementation must be carried out appropriately and accountably. Response to the development of conditions and practices of Good Corporate Governance (GCG), which aims to achieve administrative order and create strategies for state-owned assets management with the right target. The process of state-owned assets disposal is still considered complicated and time-consuming. Using qualitative research methods and data collection techniques obtained from a review of literature studies from various sources and applications in the field in the form of interviews and reviewing the object of research documents, the two problems become complex to review. The results found that there was a delay in the issuance of the decision letter to disposal of state-owned assets from the work unit and reports on the disposal of state-owned assets from the register of Proxy of state users (KPB) and stateowned assets. the practice/process of disposal of state-owned assets in the field has been by applicable regulations and is running as it should

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