PENGELOLAAN ASET TETAP BERDASAR OPINI DISKLAIMER BPK TAHUN 2012 ( Studi di Kabupaten Lanny Jaya)

ESTER CHARCE PEKEY, Drs.Wakhid Slamet Ciptono, M.BA,. M.PM,. Ph.D.

2015 | Tesis | S2 Ekonomika Pembangunan

Penelitian ini bertujuan untuk menentukan skala prioritas penanganan aset tetap berdasar opini disklaimer BPK pada pemerintah kabupaten Lanny jaya. Dengan menggunakan metode purposive sampling jumlah sampel yang penelitian diambil 7 responden ahli. Kriteria-kriteria yang digunakan adalah pencatatan, Penghapusan, Bukti fisik dan realisasi belanja. Berdasarkan analisis menggunakan alat AHP (analytical hierarchy process) menunjukan skala prioritas pengelolaan aset tetap berdasar opini disklaimer BPK adalah pada level 1 kriteria pencatatan aset yang menempati bobot tertinggi dengan bobot sebesar 0.510, pada prioritas kedua Realisasi belanja dengan bobot sebesar 0.234, prioritas ketiga dengan bobot 0.209 bukti fisik, penghapusan pada urutan terakhirdengan bobot 0.140. analisis prioritas level 2 sub-kriteria terhadap masing-masing kriteria adalah untuk kriteria pencatatan aset dengan sub-kriteria pendaftaran dan pencatatan aset kedalam Daftar barang milik pengguna dengan bobot sebesar 0.389, kedua pencatatan simbada dengan bobot sebesar 0.225, pencatatan KIR sebesar 0.202, pencatatan KIB pada urutan terakhir kriteria pencatatan dengan nilai 0.184. pertimbangan prioritas pada kriteria penghapusan dengan sub-kriteria penghapusan BMD dari Daftar barang milik daerah dengan bobot 0.476; surat keputusan penghapusan 0.313; pengecekan dan pengklasifikasia BMD yang hilang, rusak dan musnah dengan bobot 0.211. prioritas pada kriteria buktifisik adalah rekapitulasi BMD 0.424; pengguna barang melakukan pemantauan dan penertiban 0.391; pengecekan bukti fisik 0.186. pertimbangan prioritas pada kriteria realisasi belanja dengan sub kriteria membuat daftar kebutuhan BMD 0.778; pengelompokan BMD 0.222.

This study aims to determine the priority scales in assets management based on the disclaimer opinions issued by the financial inspection board in local government of Lanny jaya Regency. This study was conducted by involving technique. The criteria used were recording, deletion, physical evidence and expenditure realization. The data were analyzed using the Analytical hierarchy Process (AHP) technique. Based on the results of analysis, it can be concluded that the priority scales in the management of fixed asset based on disclaimer opinions issued by BPK were as follows: the priority analysis at level 1 showed that 'the recording of fixed asset' was at the highest priority with a weight value of 0.510, 'expenditure realization' as the second priority with a weight value of 0.234, Physical evidence' as the third priority with a weight value of 0.209, and 'deletion' as the last priority with a weight value of 0.140. the priority analysis at level 2 of sub-criteria for each the criteria showed that 'the recording of fixed asset' with sub-criteria of the registration and recording of asset into the list of the users 'assets' was with a weight value of 0.389, ' the recording of SIMBADA' with a weight value of 0.225, the recording of room inventory card' with a weight value of 0.202, ' the recording of KIR in the final criteria of the 'recording' with a weight value of 0.184. priority consideration at the criteria of 'deletion' with sub-criteria of the deletion of local public Enterprices from the list of local assets with a weight value of 0.476; decree of deletion with a weight value of 0.313;'the checking and the classification of 'missing, damaged, and destroyed local assets with a weight value of 0.211. Priority in the criteria of physical evidence' was the recapitulation of local assets' with a weight value of 0.424; the monitoring and controlling by the user of assets with a weight value of 0.391; the checking of physical evidence with a weight value of 0.186. priority consideration in the criteria of 'expenditure realization' with sub-criteria of' making the list of local assets with a weight value of 0.778; and the grouping of local assets with a weight value of 0.222.

Kata Kunci : asset management, fixed assets, disclaimer, BPK, AHP