KINERJA ORGANISASI DALAM PENATAUSAHAAN ASET TETAP DI KANTOR BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SUMATERA SELATAN

SYAFALA, SETIO DAFA and Widodo, Slamet and Saptawan, Ardiyan (2021) KINERJA ORGANISASI DALAM PENATAUSAHAAN ASET TETAP DI KANTOR BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja organisasi dalam penatausahaan aset tetap di kantor Badan Pengelola Keuangan dan Aset Daerah Provinsi Sumatera Selatan. Latar belakang penelitian ini adalah tidak lengkapnya informasi terkait aset tetap yang disajikan dalam Kartu Inventaris Barang (KIB) yang dapat mengakibatkan lemahnya dukungan terhadap bukti kepemilikan aset tetap dan dapat mengakibatkan ketidakpastian dalam nilai aset tetap. Penelitian ini menggunakan teori kinerja organisasi dari Alfian dan Mustam yang terdiri dari empat dimensi yaitu efektivitas, akuntabilitas, efisiensi, dan transparansi. Metode penelitian yang digunakan ialah metode penelitian kualitatif dengan teknik pengumpulan data dokumentasi dan wawancara. Dari hasil penelitian dan pembahasan menghasilkan kesimpulan bahwa dalam penatausahaan aset tetap sudah tercapai targetnya, namun ditemukan masalah terkait ketidaklengkapan informasi aset tetap, tidak adanya inventaris tahunan, dan Kartu Inventaris Ruang (KIR) yang tidak diperbarui dari tahun 2019. Sehingga hal tersebut menandakan kualitas dalam pencatatan dan pengamanan aset tetap belum optimal. Hal tersebut juga mempengaruhi transparansi aset tetap yang belum optimal karena tidak lengkapnya informasi aset tetap sehingga menghambat transparansinya. Hasil penelitian ini merekomendasikan bahwa hendaknya BPKAD Provinsi Sumatera Selatan meningkatkan kinerja terhadap kualitas isi pencatatan aset tetap yang ditetapkan dalam penatausahaan aset tetap khususnya dalam hal pembukuan dan inventarisasi dalam penatausahaan selain itu BPKAD Provinsi Sumatera Selatan harus melakukan pengawasan dan monitoring secara berkala terhadap aset tetap khususnya aset tetap yang berupa peralatan dan kendaraan. Kata Kunci: Penatausahaan aset tetap, pembukuan, inventarisasi. This study aims to determine how the organization's performance in the administration of fixed assets in the office of the Regional Financial and Asset Management Agency of South Sumatra Province. The background of this research is the incomplete information related to fixed assets presented in the Goods Inventory Card (KIB) which can result in weak support for proof of ownership of fixed assets and can lead to uncertainty in the value of fixed assets. This study uses the theory of organizational performance from Alfian and Mustam which consists of four dimensions, namely effectiveness, accountability, efficiency, and transparency. The research method used is a qualitative research method with data collection techniques documentation and interviews. From the results of the research and discussion, it is concluded that in the administration of fixed assets the target has been achieved, but problems were found related to incomplete information on fixed assets, the absence of an annual inventory, and the Spatial Inventory Card (KIR) which was not updated from 2019. So this indicates the quality in recording and security of fixed assets is not optimal. This also affects the transparency of fixed assets which is not yet optimal due to incomplete information on fixed assets, thus hampering its transparency. The results of this study recommend that the South Sumatra Province BPKAD improves performance on the quality of the contents of the recording of fixed assets specified in the administration of fixed assets, especially in terms of bookkeeping and inventory in administration. fix equipment and vehicles. Keywords: Fixed asset administration, bookkeeping, inventory.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penatausahaan aset tetap, pembukuan, inventarisasi.
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Mr. Setio Dafa Syafala
Date Deposited:	30 Dec 2021 03:06
Last Modified:	30 Dec 2021 03:06
URI:	http://repository.unsri.ac.id/id/eprint/59767

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