Tinjauan Pemeliharaan Barang Milik Negara Berupa Aset Eks Tugas Pembantuan Pada Dinas Kesehatan Kabupaten Bogor

Hafiidhulhaq, Muhammad Aziz (2022) Tinjauan Pemeliharaan Barang Milik Negara Berupa Aset Eks Tugas Pembantuan Pada Dinas Kesehatan Kabupaten Bogor. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilatarbelakangi kondisi penganggaran biaya pemeliaharaan BMN aset eks tugas pembantuan pada Dinas Kesehatan Kabupaten Bogor tidak dilakukan melalui proses RKBMN. Untuk merespons hal tersebut maka peneliti melakukan penelitian lebih lanjut berupa tinjauan terhadap proses penganggaran biaya pemeliharaan yang bertujuan untuk mengetahui prosedur penganggaran biaya pemeliharaan aset BMN pada Dinas Kesehatan Kabupaten Bogor, mengetahui penyebab proses penganggaran yang tidak dilakukan melalui mekanisme RKBMN, serta mengetahui tindak lanjut Dinas Kesehatan Kabupaten Bogor. Penelitian ini dilakukan dengan proses wawancara kepada 3 narasumber dan observasi terhadap proses penganggaran melaui aplikasi SIMRAL dan SIPD. Hasil penelitian menunjukan proses penganggaran biaya pemeliharaan menggunakan skema RK-SKPD. Dari hasil penelitian direkomendasikan bahwa diperlukan koordinasi dan komunikasi lebih lanjut terkait regulasi dan mekanisme penganggaran biaya pemeliharaan BMN berupa aset eks tugas pembantuan serta penggunaan skema RKBMN dalam proses penganggaran biaya pemeliharaan BMN./ This research was motivated by the condition that the budgeting for the maintenance of BMN assets for former co-administration tasks at Dinas Kesehatan Kabupaten Bogor was not carried out through the RKBMN process. To respond to this, the researchers conducted further research in the form of a review of the maintenance cost budgeting process which aims to determine the procedure for budgeting the maintenance costs of BMN assets at Dinas Kesehatan Kabupaten Bogor, knowing the causes of the budgeting process that is not carried out through the RKBMN mechanism, and knowing the follow-up of Dinas Kesehatan Kabupaten Bogor. This research was conducted by interviewing 3 sources and observing the budgeting process through the SIMRAL and SIPD applications. The results of the study show that the maintenance cost budgeting process uses the RK-SKPD scheme, From the results of the research, it is recommended that further coordination and communication are needed regarding regulations and budgeting mechanisms for BMN maintenance costs in the form of assets former co-administration tasks and the use of the RKBMN scheme in the process of budgeting BMN maintenance costs.

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