Delvianti, Delvianti (2023) ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN ASET TETAP BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 DI KELURAHAN PULO GEBANG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui (1) bagaimana pengelolaan aset tetap di Kelurahan Pulo Gebang berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010, serta (2) apakah pertanggungjawaban pengelolaan aset tetap di Kelurahan Pulo Gebang berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010. Penelitian ini menggunakan metode deskriptif kualitatif dan teknik pengumpulan data melalui wawancara dilakukan dengan informan staff pengelolaan aset di Kelurahan Pulo Gebang dan sekretaris Kelurahan Pulo Gebang, observasi dilakukan dengan cara peneliti secara langsung mengamati dan meninjau langsung ke Kelurahan Pulo Gebang dan dokumentansi seperti peraturan-peraturan, peraturan kebijakan, laporan kegiatan dan data relevan dengan penelitian. Data yang digunakan adalah pengelolaan aset tetap dan pertanggungjawaban pengelolaan aset tetap. Data analisis yang digunakan dalam penelitian ini yaitu analisis pengelolaan aset tetap dan pertanggungjawaban pengelolaan aset tetap. Hasil penelitian menunjukkan Pengelolaan aset tetap di Kelurahan Pulo Gebang dari enam SKPD (satuan kerja perangkat daerah) yang berlaku hanya empat SKPD yaitu perencanaan kebutuhan dan penganggaran, penggunaan, pemeliharaan dan pemanfaatan dan penatausahaan sudah terlaksana, sedangkan dua SKPD yaitu pengadaan dan penghapusan aset tetap belum optimal dilaksanakan. Sehingga pemakaiannya belum sepenuhnya efektif dan perlu adanya pengelolaan aset tetap yang lebih aktual berdasarkan kebutuhan instansi. Pertanggungjawaban pengelolaan aset tetap di Kelurahan Pulo Gebang dari enam SKPD (satuan kerja perangkat daerah) yang berlaku hanya lima SKPD yaitu perencanaan kebutuhan dan penganggaran, pengadaan, penggunaan, pemeliharaan dan pemanfaatan dan penatausahaan sudah terlaksana, sedangkan satu SKPD yaitu penghapusan belum optimal dilaksanakan. Sehingga pertanggungjawaban pengelolaan aset tetap belum sepenuhnya efektif. This study aims to find out (1) whether the management of fixed assets in Pulo Gebang Village is based on Government Regulation Number 71 of 2010, and (2) how the accountability for fixed asset management in Pulo Gebang Village is based on Government Regulation Number 71 of 2010.This study used descriptive qualitative methods and data collection techniques through interviews conducted with asset management staff informants in Pulo Gebang Village and Pulo Gebang Village secretaries. policy regulations, activity reports and data relevant to research. The data used is fixed asset management and fixed asset management accountability. The analytical data used in this research is analysis of fixed asset management and accountability for fixed asset management.The results of the research show that the management of fixed assets in Pulo Gebang Subdistrict of the six SKPD (regional work units) is valid, only four SKPD, namely needs planning and budgeting, use, maintenance and utilization and administration, have been implemented, while two SKPD, namely procurement and write-off of fixed assets, have not yet been implemented. optimally implemented. So its use is not yet fully effective and there needs to be more actual management of fixed assets based on agency needs. Accountability for the management of fixed assets in Pulo Gebang Subdistrict of the six SKPD (regional work units) applies, only five SKPD, namely needs planning and budgeting, procurement, use, maintenance and utilization and administration, have been implemented, while one SKPD, namely elimination, has not been optimally implemented. So accountability for managing fixed assets is not fully effective.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | DELVIANTI DELVIANTI | ||||||||
| Date Deposited: | 04 Oct 2023 06:31 | ||||||||
| Last Modified: | 04 Oct 2023 06:31 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/11095 |
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