Tinjauan atas Pelaksanaan Penghapusan Barang Milik Negara pada KPP Pratama Tangerang Timur Tahun 2021

MAULANA, AHMAD YUSUF (2022) Tinjauan atas Pelaksanaan Penghapusan Barang Milik Negara pada KPP Pratama Tangerang Timur Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penghapusan Barang Milik Negara merupakan salah satu ruang lingkup pengelolaan Barang Milik Negara yang harus diperhatikan agar tidak berpengaruh pada operasional kinerja instansi Pemerintah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan penghapusan Barang Milik Negara yang berlaku pada instansi pemerintah. Penelitian yang dilakukan menggunakan data kualitatif dengan metode studi kepustakaan dan observasi. Hasil penelitian ini menunjukkan bahwa prosedur penghapusan Barang Milik Negara yang dilakukan KPP Pratama Tangerang Timur sesuai dengan Peraturan Menteri Keuangan Nomor 83/PMK.06/2016 tentang Tata Cara Pelaksanaan Pemusnahan dan Penghapusan Barang Milik Negara dan Surat Edaran Menteri keuangan Nomor 36/MK.1/2014 tentang Pedoman Penghapusan Barang Milik Negara di Lingkungan Kementerian Keuangan. Saat pelaksanaan Penghapusan Barang Milik Negara tersebut KPP Pratama Tangerang Timur memiliki kendala karena terjadi pandemi Covid-19 yang membuat segala pekerjaan yang bisa dilakukan offline dialihkan menjadi online. KPP Pratama Tangerang Timur diperlukan bisa membuat website atau aplikasi untuk daftar Barang Milik Negara yang akan dihapuskan melalui lelang./Elimination of State Property is one of the scopes of management of State Property that must be considered so as not to affect the operational performance of Government agencies. This study aims to determine the implementation procedure for the elimination of State Property that applies to government agencies. The research was conducted using qualitative data with literature study and observation methods. The results of this study indicate that the procedure for the elimination of State Property carried out by KPP Pratama Tangerang Timur is in accordance with the Regulation of the Minister of Finance Number 83/PMK.06/2016 concerning Procedures for Implementing the Destruction and Elimination of State Property and the Circular Letter of the Minister of Finance Number 36/MK.1 /2014 concerning Guidelines for the Elimination of State Property in the Ministry of Finance. During the implementation of the Elimination of State Property, the East Tangerang KPP Pratama had problems due to the Covid-19 pandemic which made all work that could be done offline shifted to online. KPP Pratama Tangerang Timur is required to be able to create a website or application for a list of State properties that will be abolished through auction.

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