Analisis Pengelolaan Aset Tetap Pada Badan Pengelolaan Keuangan & Aset Daerah (BPKAD) Provinsi Sumatera Utara

ABSTRACT
Asset management is carried out to produce reliable information in local
government financial reporting, as an effort to improve efficiency, effectiveness,
and added value in its management. The purpose of this study is to analyze the
management of fixed assets at the Regional Financial and Asset Management
Agency in North Sumatra Province. This type of research is descriptive qualitative
research. The research was carried out in October 2021 until it was completed. The
data in this study are primary, and secondary. The informants of this study
consisted of managers who were directly involved in the North Sumatra Regional
Assets and Management Agency. Data collection techniques were carried out by
means of observation, interviews and documentation. Based on the results of the
study, it is known that for planning needs and budgeting every year there is a
decision letter proposed from the work plan process, procurement of fixed assets if
the budget or request has been approved, utilization of fixed assets is carried out
by submitting proposals for the use of regional property and local revenue, security
and maintenance fixed assets are carried out by means of labeling each asset or
item, the valuation of fixed assets and the transfer of fixed assets is carried out once
every 10 years and an assessment is carried out based on the total value for that
year, destruction is carried out by burning, destroying, stockpiling, drowning, or in
other appropriate ways. with the applicable laws and regulations, the write-off of
fixed assets is carried out on land, the administration of fixed assets is carried out
at the end of every year if procurement, guidance, supervision and control have
been carried out by means of socialization of guidance on management n assets,
maintenance of fixed assets follows the provisions of the condition of the goods to
be maintained, depending on the proposal of each user of the goods, compensation
for fixed assets at the regional financial and asset management agency. Suggestions
in this study are expected so that the results of this study are taken into
consideration in revising existing policies so that financial and asset management
in North Sumatra Province is even better in the future.
Keywords: Management, Fixed Assets, BPKAD