ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH (BPKPD) KOTA SUKABUMI

Abstract

This research aims to analyze fixed asset management at the Sukabumi City Regional Financial and Asset Management Agency (BPKPD), with a focus on efficiency, effectiveness and compliance with applicable regulations. Based on the phenomena and problems currently occurring at BPKPD Sukabumi City, there are still several obstacles in terms of information systems that have not been optimally integrated, so this is one of the problem factors that there are still many regional assets that have not been inventoried. In the 2021 BPK RI results report, it was recorded that there were missing assets whose whereabouts were unknown totaling IDR. 4.5m However, good management of fixed assets is very important to ensure optimal utilization of state resources and transparency in local government financial reporting. The research method used is a qualitative approach with descriptive analysis, involving interviews, observation and documentation studies at the Sukabumi City BPKPD. The research results show that there have been quite good efforts in managing fixed assets in accordance with regulations, although they are not yet fully optimal in terms of maintenance and supervision. Thus, this research recommends improving the asset management information system, and strengthening maintenance and supervision in terms of managing asset administration records. Through this research, it is hoped that it can become a reference for improving fixed asset management in BPKPD Sukabumi City, so that it can increase the efficiency and effectiveness of asset use in supporting regional development.