Analisis Pelaksanaan Pengamanan Aset Tetap Daerah pada Badan Keuangan Daerah Kota Pontianak

Muhammad Iman Mulya; Bob Mustafa; Henri Prasetyo

Muhammad Iman Mulya Politeknik Negeri Pontianak
Bob Mustafa Politeknik Negeri Pontianak
Henri Prasetyo Politeknik Negeri Pontianak

Keywords: Regional asset security, certification, fixed assets, fixed assets security

Abstract

Purpose – This study aims to determine how the implementation of regional fixed asset security, the obstacles faced, and the efforts made by the Pontianak City Regional Finance Agency to overcome obstacles in securing regional fixed assets

This research uses a qualitative approach. The data used are primary data and secondary data. Data collection techniques used in this study are interviews and study of documents or literature.

The results of this study show that the implementation of security of fixed assets in Pontianak City is in accordance with applicable regulations, but there are still several obstacles so that the overall implementation of security of fixed assets in Pontianak City has not been optimal. The obstacles encountered include vagueness and discrepancy in regional asset recording, incomplete or missing asset documents, asset conditions that have limited electrical power, asset conditions there are trenches around it, slow completion of asset ownership documents by the authorities, especially asset certificates in the form of land, there are assets controlled / claimed by other parties, and lack of human resources. Efforts made by the Pontianak City BKD in overcoming the obstacles faced include reviewing or re-inventory of assets, completing asset documents, collaborating with other institutions related to assets, streamlining and streamlining human resources`

The Regional Finance Agency of Pontianak City is expected to increase supervision in implementing regional fixed asset security. Supervision carried out can be in the form of supervision of physical assets and asset administration. Thus, the Pontianak City Regional Finance Agency will not experience losses arising from assets damaged, lost, or controlled by other parties.

The difference with previous research lies in the location of the study which certainly has problems and environments that are not identical to other conditions that have been studied and the object of research where this study also discusses other fixed assets such as buildings and vehicles.

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