Maulana, Cindra (2019) EVALUASI PENATAUSAHAAN BARANG MILIK NEGARA BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 181 TAHUN 2016 (Studi Kasus pada Kementerian Perdagangan). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengevaluasi apakah penatausahaan pembukuan, inventarisasi dan pelaporan Barang Milik Negara (BMN) pada Kementerian Perdagangan telah sesuai dengan Peraturan Menteri Keuangan (PMK) Nomor 181 Tahun 2016 yang dilihat dari siklus pengelolaan BMN yang diterapkan, serta dokumen pendukung untuk melaksanakan penatausahaan BMN. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kualitatif. Populasi dari penelitian ini adalah Satuan Kerja (Satker) Kantor Pusat dan Kantor Daerah di lingkungan Kementerian Perdagangan. Penelitian ini menggunakan total sampling yaitu jumlah sampel sama dengan populasi sebanyak 68 responden. Teknik pengumpulan data menggunakan metode observasi, melakukan wawancara, membagikan kuesioner, serta studi pustaka. Hasil penelitian membuktikan bahwa (1) Penatausahaan pembukuan BMN pada satker-satker di lingkungan Kementerian Perdagangan sudah sesuai dengan ketentuan, (2) Penatausahaan inventarisasi BMN pada satker-satker di lingkungan Kementerian Perdagangan sudah sesuai dengan ketentuan, dan (3) Penatausahaan pelaporan BMN pada satker-satker di lingkungan Kementerian Perdagangan sudah sesuai dengan ketentuan. Secara keseluruhan, Penatausahaan BMN yang meliputi pembukuan, inventarisasi dan pelaporan pada satker-satker di lingkungan Kementerian Perdagangan pada dasarnya sudah sesuai dengan PMK Nomor 181 Tahun 2016. Kata Kunci: Penatausahaan, Pembukuan, Inventarsasi, Pelaporan, BMN, PMK, Kementerian Perdagangan ABSTRACT This study aims to evaluate whether the administration of bookkeeping, inventory and reporting of State Property at the Ministry of Trade is in accordance with Ministry of Finance Regulation Number 181/2016 which is seen from the BMN management cycle applied, as well as supporting documents for implementing BMN administration. This study uses a qualitative approach descriptive research type.The population of this study is the Head Office and Regional Offices in the Ministry of Trade. This study uses total sampling, where is the number of samples equal to the population of 68 respondents. The technique of collecting data uses the method of observation, interviews, distributing questionnaires, and literature. The results of the study prove that (1) Administration of bookkeeping in the work units within the Ministry of Trade is in accordance with the provisions, (2) Administration of inventories in the work units within the Ministry of Trade is in accordance with the provisions, and (3) Administration of reporting on the work units within the Ministry of Trade are in accordance with the provisions. Overall, the Administration of State Property which includes bookkeeping, inventorying and reporting on the work units within the Ministry of Trade is basically in accordance with Ministry of Finance Regulation Number 181/2016. Keywords: Administration, Bookkeeping, Inventory, Reporting, State Property, Minister of Finance Regulation, Ministry of Trade
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 14 Oct 2021 04:20 | ||||||||
| Last Modified: | 14 Oct 2021 04:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5543 |
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