Analisis Pemanfaatan Dan Penatausahaan Aset Tetap (Tanah) Pada Badan Keuangan Dan Aset Daerah (BKAD) Kabupaten Manggarai Barat

RIDAN, Emiliana (2025) Analisis Pemanfaatan Dan Penatausahaan Aset Tetap (Tanah) Pada Badan Keuangan Dan Aset Daerah (BKAD) Kabupaten Manggarai Barat. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The formulation of the problem in this study is: (1) Is the utilization of fixed assets of land in West Manggarai Regency in accordance with PERMENDAGRI Number 19 of 2016? (2) Is the administration of fixed assets of land in West Manggarai Regency in accordance with PERMENDAGRI Number 47 of 2021. The objectives of this study are: (1) To determine the utilization of fixed assets (land) in West Manggarai Regency in accordance with Permendag Number 19 of 2016. (2) To determine the administration of fixed assets (land) in West Manggarai Regency in accordance with Permendag Number 47 of 2021. This research was conducted at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency. The type of data in this study is qualitative. The type of data according to the source consists of primary data and secondary data. The data collection techniques used were interviews and documentation. The analysis technique used in this study was descriptive qualitative. The results of this study indicate that: 1) The utilization of land fixed assets is not in accordance with Permendagri Number 19 of 2016, because there is still empty land that has not been utilized. 2) There are three fixed asset administration processes, namely: a) At the overall bookkeeping stage, it is in accordance with applicable regulations, namely Permendagri Number 47 of 2021 because it is supported by the use of the Regional Management Information System (SIMDA) for regional assets, making it easier to carry out the bookkeeping process. b) At the Inventory stage, it is not in accordance with applicable provisions where there are land fixed assets that do not yet have ownership documents such as land certificates, so that the date and certificate number columns are still empty. c) At the overall reporting stage, it is in accordance with applicable regulations, namely Permendagri Number 47 of 2021 where the Regional Asset Report has been compiled in stages and submitted Semesterly and Annually. Suggestions that can be considered for the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency are: 1) It is necessary to increase the utilization of land fixed assets that are still empty. 2) Immediately carry out the registration process and certificate management so that the land status can be confirmed and legally recognized. For further researchers, it is recommended to conduct further research related to the administration of land fixed assets in West Manggarai Regency.

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