Silalahi, Gabriela Grace (2022) Tinjauan atas Pengamanan Barang Milik Negara berupa Tanah dan/atau Bangunan pada Kantor Pelayanan Kekayaan Negara dan Lelang Pematangsiantar. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pengamanan merupakan salah satu langkah dalam pengelolaan Barang Milik Negara (BMN) yang dilakukan dengan mengikuti peraturan yang berlaku. Tanah dan Bangunan merupakan BMN yang memiliki peran penting dalam pelaksanaan tugas dan fungsi pemerintahan, karena itu diperlukan pengamanan yang tepat agar BMN terjaga dan dapat dimanfaatkan seoptimal mungkin. Tujuan dari karya tulis ini adalah untuk meninjau pelaksanaan pengamanan BMN oleh Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Pematangsiantar dan kesesuaiannya dengan ketentuan yang berlaku. Juga bertujuan untuk meninjau dan menganalisis permasalahan yang dihadapi selama melakukan pengamanan BMN. Penulis menggunakan metode kualitatif yaitu mengumpulkan data melalui studi kepustakaan, wawancara, dan observasi. Diketahui bahwa KPKNL Pematangsiantar telah melakukan pengamanan BMN dengan mengikuti ketentuan yang berlaku yaitu PP Nomor 27 Tahun 2014 yang telah diperbaharui dengan PP 28 Tahun 2020 dan KMK Nomor 21 Tahun 2012. Dalam pelaksanaannya KPKNL ini harus menghadapi beberapa permasalahan yang berkaitan dengan IMB, HDNo, dan iuran PNBP Rumah Negara. Permasalahan tersebut berhasil ditangani sehingga pengamanan BMN terlaksana dengan baik./ Security is one of the steps in managing State-Owned Assets which is carried out by following the applicable regulations. Land and Building are part of State-Owned Assets that has a vital role in implementing government duties and functions. Therefore proper protection is needed so that the State-Owned Assets is maintained and utilized optimally. The purpose of this paper is to review the implementation of State-Owned Assets security by the Pematangsiantar State-Owned Assets and Auction Service Office (KPKNL) and its compliance with applicable regulations. It also aims to review and analyze the problems encountered during State-Owned Assets security. The author uses qualitative methods, namely collecting data through library research, interviews, and observations. It is known that the KPKNL Pematangsiantar has done the State-Owned Assets security by following the applicable regulations, namely Government Regulations Number 27 of 2014, which has been updated with Government Regulations 28 of 2020 and Indonesian Finance Minister’s Decision Number 21 of 2012. In its implementation, KPKNL must face several problems related to Building Permit, HDNo, and State House Non-tax State Income (PNBP) contributions. The situation was successfully handled so that State-Owned Assets security was carried out properly.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Pengamanan, BMN, Tanah dan Bangunan, IMB, PNBP, Security, State-Owned Assets, Land and Building, Building Permit, Non-tax State Income. |
| Subjects: | 300 – Social sciences > 330-339 Economics > 333 Economic of Land and Energy > 333.332 Value and Price of Land PKN STAN Subject Area > Pengelolaan Barang Milik Negara |
| Divisions: | 61412 Diploma III Manajemen Aset |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 15 Oct 2022 05:47 |
| Last Modified: | 15 Oct 2022 05:47 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/242 |
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