Analisis Penatausahaan BMN Tanah Dan Bangunan Di KPTIK BMN Medan

HULU, ANIDA BR (2022) Analisis Penatausahaan BMN Tanah Dan Bangunan Di KPTIK BMN Medan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Barang Milik Negara (BMN) wajib dikelola dan dipertanggungjawabkan oleh pihak yang bersangkutan. Tahap utama BMN diakui adalah dengan melakukan pencatatan yang artinya termasuk dalam tahap Penatausahaan BMN. Dari berbagai sumber resmi, masalah utama Pengelolaan BMN adalah ada catatan namun tidak ada barang atau sebaliknya. Selain itu, dalam IHPS 2020 juga menyebutkan bahwa pengelolaan aset tetap pada 77 K/L belum memadai. Pengelolaan aset tetap yang belum memadai berarti juga mencakup seluruh penatausahaan BMN yang ada. Masalah tersebut menarik perhatian untuk mengetahui apakah KPTIK BMN Medan sudah melakukan proses Penatausahaan BMN sesuai prosedur. Metode penelitian yang digunakan adalah metode studi lapangan seperti wawancara dan dokumentasi, kepustakaan seperti laporan yang dapat menguatkan argumentasi, dan deskripsi kronologis dengan menganalisis bagaimana Penatausahaan BMN di KPTIK BMN Medan. Setelah melaksanakan semua metode penelitian, hasil yang didapatkan adalah seluruh proses Penatausahaan BMN sudah dilakukan dengan baik dan tepat, namun masih terdapat bangunan yang belum memiliki IMB sebagai syarat dokumen kepemilikan dan diganti menjadi Surat Pernyataan Tanggung Jawab (SPTJ) yang bersifat sementara, sehingga harus tetap dilakukan pengurusan dokumen IMB./ State-Owned Assets (BMN) must be managed and accounted for by the parties concerned. The main stage of BMN being recognized is by recording which means it is included in the BMN Administration stage. From various official sources, the main problem with BMN Management is that there are records but no goods or vice versa. In addition, the IHPS 2020 also states that the management of fixed assets at 77 K/L is not sufficient. Inadequate fixed asset management also includes all existing BMN administrations. This problem attracts attention to find out whether the KPTIK BMN Medan has carried out the BMN Administration process according to the procedure. The research method used is field study methods such as interviews and documentation, literature such as reports that can strengthen arguments, and chronological descriptions by analyzing how BMN Administration is at KPTIK BMN Medan. After carrying out all the research methods, the results obtained are that the entire BMN Administration process has been carried out properly and correctly, but there are still buildings that do not have an IMB as a condition for ownership documents and are replaced with a temporary Statement of Responsibility (SPTJ), so they must remain IMB document management is carried out.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Barang Milik Negara, Penatausahaan BMN, KPTIK BMN Medan, State-Owned Assets (BMN), BMN Administration
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: 61409 Diploma III Kebendaharaan Negara
Depositing User: Perpustakaan PKN STAN
Date Deposited: 08 Nov 2022 03:42
Last Modified: 08 Nov 2022 03:42
URI: http://eprints.pknstan.ac.id/id/eprint/498

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