AZARI, PATRICIA RUTH (2022) Tinjauan Pelaksanaan Penghapusan Barang Milik Negara melalui Lelang di KPPN Surakarta pada Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Suatu organisasi yang berorientasi pada penyediaan layanan bagi masyarakat (bukan berorientasi pada keuntungan), seperti organisasi pemerintahan, memandang nilai suatu aset bukan berdasarkan adanya aliran kas, melainkan potensi manfaat aset tersebut dalam menyediakan layanan bagi masyarakat. Tujuan dan cara suatu organisasi mengelola asetnya secara sistematis dan terstruktur supaya diperoleh manfaat yang optimal dalam rangka pemberian layanan dan pengembalian keuangan merupakan konsep dasar manajemen aset, yang di lingkup pemerintahan dikenal dengan manajemen atau pengelolaan BMN/D (Barang Milik Negara/Daerah). Pengelolaan BMN terdiri dari beberapa tahapan, salah satunya penghapusan BMN. Ketika kondisi BMN rusak berat dan sudah tidak layak pakai, lebih baik BMN tersebut dihapuskan karena sudah tidak bisa memberikan manfaat secara optimal. KPPN Surakarta, sebagai salah satu instansi pemerintahan, turut melaksanakan penghapusan dalam bentuk pemindahtanganan melalui lelang berupa kendaraan dinas pada tahun 2021. Walaupun terdapat permasalahan, KPPN Surakarta berhasil melaksanakan proses tersebut sesuai dengan peraturan. Penghapusan atas BMN yang rusak dan tidak layak pakai melalui penjualan lelang merupakan langkah yang tepat dalam mewujudkan pengelolaan aset yang bermanfaat bagi banyak pihak. Permasalahan yang terjadi pun dapat menjadi evaluasi dan tolok ukur dalam mewujudkan pelaksanaan yang semakin baik pada waktu selanjutnya./ An organization that is oriented towards providing services to the community (not profit-oriented), such as a government organization, views the value of an asset not based on the cash flow, but the potential benefits of the asset in providing services to the community. The purpose and method of an organization managing its assets in a systematic and structured manner in order to obtain optimal benefits in the context of providing services and financial returns is the basic concept of asset management, which in scope of government is known as state/regional property management or management of BMN/D. Management of BMN consists of several stages, one of which is disposal of asset. When the condition of the asset is heavily damaged and is no longer suitable for use, it is better for the asset to be disposed because it is no longer able to provide optimal benefits. KPPN Surakarta, as one of the government agencies, is also implementing the disposal of assets in the form of assets transfer through an auction in the form of official vehicles in 2021. Despite the problems, KPPN Surakarta has succeeded in carrying out the process in accordance with the regulations. Elimination of damaged and unusable assets through auction sales is the right step in realizing asset management that is beneficial to many parties. The problems that occur can be used as evaluations and benchmarks in realizing better implementation in the future.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | pengelolaan BMN, penghapusan, lelang, kendaraan dinas, KPPN Surakarta, management of BMN, disposal of asset, auction, official vehicle |
| 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: | 28 Nov 2022 08:14 |
| Last Modified: | 28 Nov 2022 08:14 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/637 |
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