Analisis Evaluasi Penatausahaan Barang Milik Daerah (Studi Pada Pemerintah Daerah Kabupaten Pegunungan Bintang)

Abstract

The objectives of this study were to evaluate the management of Government Fixed Assets in Pegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis. The paper described the Analysis of Regional Property Administration Evaluation in the Pegunungan Bintang District Government. The data was shown in tables with numbers and percentages to be analyzed further with descriptive analysis. In analyzing research data the author uses qualitative descriptive analysis, also known as content analysis. The results of the study showed that the administration of regional fixed assets in terms of recording the assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan Bintang Regency has carried out the bookkeeping. This comprises of process of recording regional fixed assets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Before recording the assets, at first, Asset have been identified into its classification based on the type and codes of regional fixed assets. Thus, in general, it can be concluded that the implementation of accounting in the administration of fixed assets in The Financial and Asset Management Agency of Pegunungan Bintang Regency has been well implemented. Evaluation of administration of regional fixed assets to the inventory on The Financial and Asset Management Agency in Pegunungan Bintang Regency has been carried out in accordance with mandated regulations. This can be seen from the evidence of inventory execution such as the existence of recording documents, the Database of Inventory, and documented in Inventories Books. In addition, there are reporting documents such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation of administration of regional fixed assets in terms of reporting to The Financial and Asset Management Agency in Pegunungan Bintang Regency is carried out in stages based on information contained in the list of assets keepers and a list of the authority of its users and keepers. Authorities of fixed assets users have to submit assets User Reports every semester, yearly, and 5 years to assets keepers.