TINJAUAN PELAKSANAAN PEMANFAATAN BARANG MILIK NEGARA BERUPA SEWA (STUDI KASUS PADA KPKNL MADIUN)

YULIANTO, DWI ROHMAN (2022) TINJAUAN PELAKSANAAN PEMANFAATAN BARANG MILIK NEGARA BERUPA SEWA (STUDI KASUS PADA KPKNL MADIUN). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penulisan ini bertujuan untuk meninjau permasalahan pada pelaksanaan sewa Barang Milik Negara (BMN). Pelaksanaan sewa sendiri dilaksanakan untuk optimalisasi asset yang masih idle atau tidak digunakan sesuai tugas dan fungsi dalam penyelenggaran pemerintahan, sehingga dapat dipergunakan oleh pihak ketiga agar bisa dimanfaatkan. Ketertarikan penulis terhadap sewa BMN didasari oleh adanya potensi peningkatan sewa BMN dengan kondisi idle pada KPKNL Madiun yang seharusnya bisa dimanfaatkan kembali, terlebih negara juga memperoleh penerimaan dalam bentuk PNBP sebagai imbal hasil. Adapun penulisan KTTA ini menggunakan metode kepustakaan, observasi, dan wawancara dengan pegawai KPKNL Madiun. Sementara itu dari hasil penilitian diperoleh adanya permasalahan pelaksanaan sewa BMN, sebagai berikut terlambatnya penerbitan surat persetujuan sewa, terlambatnya pembayaran sewa, nilai sewa relatif mahal, potensi BMN idle, pengawasan dan pengendalian belum optimal, penyotoran PNBP belum realtime, dan yang terakhir kurangnya SDM penilai. Atas permasalahan tersebut terdapat solusi yang ditawarkan antara lain: membuat portal sewa, aktif menghubungi pihak penyewa terakit pembayaran sewa, sosialisasi dan mendorong satker untuk melakukan permohonan sewa, tindakan preventif dengan menambah klausul tambah pada perjanjian sewa, pemanfaatan website atau aplikasi pendukung dan metode pembayaran virtual acoount, dan mendorong pegawai seksi lain untuk mengikuti sertfikasi penilai/The purpose of this study was to review the problems in the implementation of the lease of State Property (BMN). The implementation of the lease itself is carried out to optimize assets that are still idle or not used according to their duties and functions in the administration of government, so that it can be used by third parties so that they can be utilized. The author's interest in State Property leases is based on the potential for an increase in State Property rentals with idle conditions at the Madiun KPKNL which should be reused, especially since the state also receives revenue in the form of PNBP as a return. The writing of this study uses the method of literature, observation, and interviews with KPKNL Madiun employees. Meanwhile, from the results of the study, it was found that there were problems with the implementation of BMN leases, as follows: late issuance of lease approval letters, late rental payments, relatively expensive rental rates, idle BMN potential, not optimal monitoring and control, non-real-time Non-Tax Reveneu (PNBP) depositing, and the last is the lack of human resource valuers. For these problems, there are solutions offered, including: creating a rental portal, actively contacting tenants regarding rental payments, socializing and encouraging the agency to apply for leases, preventive actions by adding an additional clause to the lease agreement, using websites or supporting applications and virtual payment methods. account, and encourage other section employees to take valuer certification

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