Analisis Penatausahaan Dan Penghapusan Aset Tetap Peralatan Dan Mesin Pada Badan Keuangan Dan Aset Daerah (BKAD) Kota Kupang

LEDOH, Dewi Sartika (2024) Analisis Penatausahaan Dan Penghapusan Aset Tetap Peralatan Dan Mesin Pada Badan Keuangan Dan Aset Daerah (BKAD) Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Dewi Sartika Ledoh, Student Identification Number 33120112, with the thesis title "Analysis of the Management and Write-Off of Fixed Assets, Equipment and Machinery at the Kupang City Regional Financial and Asset Agency (BKAD). Under the guidance of Mrs. Maria Odriana Veronika Moi, SE., M.Sc as supervisor I and Mrs. Susana Purnamasari Baso, SE, M.Ak as supervisor II. The problem formulation in this research is how to administer and write off fixed assets, equipment and machinery at the Kupang City Regional Financial and Asset Agency (BKAD) based on Minister of Home Affairs Regulation No. 47 of 2021 concerning procedures for implementing bookkeeping, inventory and reporting of regional property (BMD). The aim of this research is to determine the administration and write-off of fixed assets, equipment and machinery at the Kupang City Regional Finance and Asset Agency (BKAD) based on Minister of Home Affairs Regulation No. 47 of 2021 concerning procedures for implementing bookkeeping, inventory and reporting of Regional Property (BMD). This research was conducted at the Kupang City Regional Finance and Assets Agency (BKAD). The type of data in this research uses data types according to source and data types according to nature. Types of data according to source consist of primary data and secondary data. Meanwhile, the type of data according to its nature consists of quantitative and qualitative data. The data collection techniques used were interviews, observation and documentation. The analysis technique used in this research is descriptive qualitative. The results of this research show that stewardship in the context of bookkeeping, inventory and reporting of fixed assets, equipment and machines that are seriously damaged, can be concluded that it is in accordance with Minister of Home Affairs Regulation No. 47 of 2021. However, the write-off has not yet been carried out for 102 types of assets which were heavily damaged due to several inhibiting factors, including not knowing the physical whereabouts of the heavily damaged items and not yet submitting a letter requesting permission to the DPR to carry out the write-off of the heavily damaged assets. Suggestions that can be considered for the Regional Financial and Asset Agency (BKAD) of Kupang City are to immediately implement corrective steps, related to bookkeeping, inventory and reporting of heavily damaged fixed assets, equipment and machinery so that they immediately submit a letter requesting permission to write off the damaged assets. tough on the DPR. For future researchers, it is recommended to carry out further research regarding the write-off of fixed assets, equipment and machinery that were heavily damaged at the Kupang City Regional Finance and Assets Agency (BKAD).

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