Tumanggor, Theresa Yosephine Ronauli (2022) TINJAUAN ATAS PENATAUSAHAAN DAN INVENTARISASI BARANG MILIK DAERAH PEMERINTAH KABUPATEN DAIRI. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Barang Milik Daerah merupakan salah satu komponen penting dalam keuangan negara. Salah satu tahapan yang dilalui adalah penatausahaan yang dimulai dari pembukuan, inventarisasi, dan pelaporan. Tujuan dilakukannya penatausahaan yaitu untuk mengetahui administrasi Barang Milik Daerah yang efektif, efisien, optimal, dan akuntabel. Penelitian Karya Tulis Tugas Akhir ini menggunakan data kualitatif dengan menggunakan teknik pengumpulan data berupa wawancara, studi langsung terhadap dokumen, dan mengutip dari berbagai sumber kepustakaan. Hasil penelitian ini menunjukkan bahwa penatausahaan dan inventarisasi Barang Milik Daerah yang dilakukan Pemerintah Kabupaten Dairi telah dilaksanakan sesuai dengan Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016 tentang Pedoman Pengelolaan Barang Milik Daerah dan PMK Nomor 108 Tahun 2016 tentang Penggolongan dan Kodefikasi Barang Milik Daerah. Dalam pelaksanaannya Kabupaten Dairi mengalami kendala yakni kurangnya Sumber Daya Manusia dalam mengelola Barang Milik Daerah dan kurangnya pemahaman dalam penggunaan aplikasi pengelolaan Barang Milik Daerah. Pemerintah Kabupaten Dairi diharapkan perlu menambah dan melakukan pelatihan terhadap pegawai pengelolaan Barang Milik Daerah. Kata kunci : Barang Milik Daerah, pengelolaan, penatausahaan, inventarisasi ABSTRACT Local-Owned Assets are one of the important components of state finances. One of the stages that is passed is administration, starting from bookkeeping, inventory, and reporting. The purpose of the administration is to determine the effective, efficient, optimal, and accountable administration of local-owned assets. This Final Project Writing Research uses qualitative data by using data collection techniques in the form of interviews, direct studies of documents, and citing from various literature sources. The results of this study indicate that the administration and inventory of regional property by the Dairi Regency Government has been carried out in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines for the Management of Regional Property and Regulation of the Minister of Home Affairs Number 108 of 2016 concerning Classification and Codefication of Regional Property. Dairi Regency faces challenges in its implementation, including a lack of human resources in managing regional property and a lack of understanding in the use of regional property management applications. The Dairi Regency Government is expected to need to add and conduct training for employees of Local-Owned Assets Management. Key word : Local-Owned Assets, management, administration, inventory
| Item Type: | Thesis (KTTA) |
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| 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: | 19 Sep 2025 06:20 |
| Last Modified: | 19 Sep 2025 06:20 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2711 |
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