ALFIANA, SHINTA (2022) Tinjauan atas Proses Pelaksanaan Penghapusan BMN Berupa Kendaraan Dinas pada Satker Vertikal Kementerian Keuangan Kota Yogyakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penghapusan Barang Milik Negara adalah salah satu aktivitas akhir dalam pelaksanaan pengelolaan Barang Milik Negara dan merupakan tindakan yang tidak sederhana bagi instansi pemerintah, sehingga dalam pelaksanaannya harus dilakukan dengan tepat dan bertanggungjawab. Tujuan dari penelitian ini adalah untuk memahami apakah prosedur dan tata cara penghapusan Barang Milik Negara pada Satker Vertikal Kementerian Keuangan Kota Yogyakarta, dalam hal ini adalah KPPN Yogyakarta dan Kanwil DJPb Provinsi DIY telah sesuai dan memenuhi unsur-unsur yang ditetapkan dalam Peraturan Menteri Keuangan Nomor 83/PMK.06/2016 tentang Tata Cara Pelaksanaan Pemusnahan dan Penghapusan Barang Milik Negara, Surat Edaran Nomor SE-36/MK.01/2014, dan Surat Edaran Nomor SE-48/MK.01/2016. Metode penelitian yang digunakan dalam karya tulis tingkat akhir ini adalah metode yang sifatnya deskriptif dengan memanfaatkan data dari studi lapangan dan observasi serta data yang bersumber dari KPPN Yogyakarta dan Kanwil DJPb Provinsi DIY. Semua data dikumpulkan dan diungkapkan dalam analisis, kemudian ditarik simpulannya. Hasil penelitian menunjukkan bahwa prosedur dan tata cara penghapusan Barang Milik Negara di pada Satker Vertikal Kementerian Keuangan Kota Yogyakarta yakni KPPN Yogyakarta dan Kanwil DJPb Provinsi DIY telah sesuai dan memenuhi unsur-unsur dalam Peraturan Menteri Keuangan Nomor 83/PMK.06/2016 tentang Tata Cara Pelaksanaan Pemusnahan dan Penghapusan Barang Milik Negara, Surat Edaran Nomor SE-36/MK.01/2014, dan Surat Edaran Nomor SE-48/MK.01/2016./ Elimination of State Property is one of the final activities in the implementation of the management of State Property and is not a simple act for government agencies last so that in its implementation it must be carried out appropriately and responsibly. The purpose of this study was to understand whether the procedures and procedures for the elimination of State Property at the Vertical Satker of the Ministry of Finance of the City of Yogyakarta, in this case, the Yogyakarta KPPN and the Regional Office of DJPb DIY were in accordance with and fulfilled the elements stipulated in the Minister of Finance Regulation No. 83 /PMK.06/2016 concerning Procedures for Implementing the Destruction and Elimination of State Property, Circular Letter Number SE-36/MK.01/2014, and Circular Letter Number SE-48/MK.01/2016. The research method used in this final level paper is a descriptive method by utilizing data from field studies and observations as well as data sourced from KPPN Yogyakarta and Regional Office of DJPb DIY Province. All data were collected and analyzed, then conclusions were drawn. The results of the study indicate that the procedures and procedures for the elimination of State Property in the Vertical Satker of the Ministry of Finance of the City of Yogyakarta, namely the Yogyakarta KPPN and the DJPb Kanwil DIY Province have been in accordance with and fulfilled the elements in the Minister of Finance Regulation Number 83/PMK.06/2016 concerning Procedures for Implementation Destruction and Elimination of State Property, Circular Letter Number SE-36/MK.01/2014, and Circular Letter Number SE-48/MK.01/2016.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Barang Milik Negara, kendaraan dinas, penghapusan, lelang, State Property, official vehicle, abolition, auction |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pengelolaan Barang Milik Negara |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 17 Nov 2022 06:35 |
| Last Modified: | 17 Nov 2022 06:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/560 |
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