EVALUASI SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK DAERAH (STUDI KASUS PADA BAGIAN ASET SETDA KABUPATEN LOMBOK TENGAH)
| Main Authors: | , Jaozi Al Hasni, , Prof. Dr. Slamet Sugiri, M.B.A.,C.M.A., |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/100708/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57128 |
Daftar Isi:
- Implementation of systems and procedures for assets write-off of local government is one component of the financial management system in PP No. 6 Year 2006 about the State/Regional Asset Management. Information systems and procedures in the implementation of asset write-off and systematic is good and essential for the preparation of the Local Government Financial Report (LKPD). The BPK Report for financial report of Central Lombok Regency always get a qualified opinion, particularly asset management areas that are hard to track the truth and reliability. This study aims to find evidence and facts as much as possible to get answers to some event or phenomenon that occurs in the object of research with case study approach. The research method used by qualitative methods. Data collection techniques with observation, interviews, and review of documentation. Descriptive analysis technique is indicated by conclusions based on facts, data and evidence found at the time of the study. The research concludes that the implementation of systems and procedures for write-off of the Central Lombok property in accordance with PP No. 6 Year 2006 about the State/Regional Asset Management and Permendagri No. 17 Year 2007 about Guidelines for Technical Asset Management of Local Government. However, its implementation is not optimal because the administration of assets was not the orderly and information about the history of assets was not complete so the process of assets write-off is not running optimallyl. This is due to several factors: Human Resources (HR), different interests, different perceptions of the policy, no functioning of the control/supervision, and lack of coordination among elements.