OPTIMALISASI PENATAUSAHAAN ASET TETAP PADA MASA PANDEMI COVID-19 DI BADAN PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH SELATAN

Mufid, Ikbarul (2022) OPTIMALISASI PENATAUSAHAAN ASET TETAP PADA MASA PANDEMI COVID-19 DI BADAN PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH SELATAN. Diploma thesis, Institut Pemerintahan Dalam Negeri.

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Ikbarul Mufid_29.0034_Optimalisasi penatausahaan aset tetap pada masa pandemi covid-19 di Badan Pengelolaan Keuangan Daerah Kabupaten Aceh Selatan.pdf

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Abstract

ABSTRACT Problem Statement/Background (GAP): This study discusses the optimization of fixed asset administration during the Covid-19 pandemic at the Regional Financial Management Agency (BPKD) of South Aceh Regency. This study was carried out to determine whether or not the implementation of fixed asset administration at the Financial Management Agency South Aceh Regency. Purpose: The purpose of this research is to measure the level of optimization of fixed asset administration at the Regional Financial Management Agency of South Aceh Regency, to see obstacles in the implementation of fixed asset administration at the Regional Financial Management Agency and to assist the government in determining effortsto overcome obstacles to the administration of fixed assets in the Management Agency. Regional Finance of South Aceh Regency. Method: This study uses a descriptive qualitative method with an inductive approach and data collection techniques in the form of observation, documentation, and interviews. Result: The results of the study indicate that the Implementation of Fixed Assets Administration at the Financial Management Agency of South Aceh Regency has been optimal, this is based on the fact that every indicator that is used as a reference for research has been running well and in an orderly manner. However, in its implementation there are still some obstacles such as the low competence of employees and the existence of WFH, regulations that still need to be perfected, there is still no reward and punishment system from the leadership, the SIMDA BMD application still often experiences errors, and facilities and infrastructure that are still not supportive. From some of these problems, the government has made efforts in the form of improving the quality of employees through training, discussing the latest BMD Management Qanun, directives and leadership guidance for employees to work optimally, updating the SIMDA BMD application system, as well as updating and fulfilling the needs of facilities and infrastructure. supporters. Conclusion: Based on the analysis carried out, it was concluded that the administration of fixed assets during the covid-19 pandemic at the Regional Financial Management Agency of South Aceh Regency can be said to be optimal although there are still some notes that still need to be improved. Keywords: Administration, Covid-19 Pandemic, Fixed Assets, and Optimization 1 2 ABSTRAK Permasalahan/Latar Belakang (GAP): Penelitian ini membahas tentang optimalisasi penatausahaan aset tetap pada masa pandemi Covid-19 di Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Aceh Selatan, Penelitian ini dilaksanakan untuk mengetahui optimal atau tidaknya pelaksanaan penatausahaan aset tetap di Badan Pengelolaan Keuangan Daerah Kabupaten Aceh Selatan. Tujuan: Tujuan diadakannya penelitian ini adalah untuk mengukur tingkat optimalisasi penatausahaan aset tetap di Badan Pengelolaan Keuangan Daerah Kabupaten Aceh Selatan, melihat hambatan dalam pelaksanaan penatausahaan aset tetap di Badan Pengelolaan Keuangan Daerah dan membantu pemerintah guna menentukan upaya dalam mengatasi hambatan penatausahaan aset tetap di Badan Pengelolaan Keuangan Daerah Kabupaten Aceh Selatan. Metode: Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan induktif dan teknik pengumpulan data berupa metode observasi, dokumentasi, dan wawancara. Hasil/Temuan: Hasil penelitian menunjukkan bahwa Pelaksanaan Penatausahaan Aset Tetap di Badan Pengelolaan Keuangan Kabupaten Aceh Selatan sudah optimal, hal ini didasari karena setiap indikator yang menjadi acuan penelitian sudah berjalan dengan baik dan tertib. Akan tetapi, dalam pelaksanannya masih terdapa beberapa hambatan seperti rendahnya kompetensi pegawai dan adanya WFH, peraturan yang masih harus disempurnakan, masih tidak adanya sisitem reward dan punishment dari pimpinan, aplikasi SIMDA BMD masih sering mengalami kesalahan, serta sarana dan prasarana yang masih kurang mendukung. Dari beberapa masalah tersebut, pemerintah sudah melakukan upaya berupa peningkatan kualitas pegawai melalui pelatihan, pembahasan Qanun Pengelolaan BMD terbaru, arahan dan bimbingan pimpinan terhadap para pegawai untuk bekerja dengan maksimal, pembaruan terhadap sistem aplikasi SIMDA BMD, serta pembaruan dan pemenuhan terhadap kebutuhan sarana dan prasarana pendukung. Kesimpulan: Berdasarkan analisis yang dilakukan, diperoleh kesimpulan bahwa penatausahaan aset tetap pada masa pandemi covid-19 di Badan pengelolaan Keuangan Daerah Kabupaten Kabupaten Aceh Selatan dapat dikatakan optimal meskipun masih terdapat beberapa catatan yang harus masih diperbaiki. Kata kunci : Aset Tetap, Barang Milik Daerah, Covid-19, Optimalisasi, dan Penatausahaan

Item Type: Thesis (Diploma)
Subjects: A General Works > AS Academies and learned societies (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Goverment Management > Public Finance
Depositing User: Keuangan Publik FMP
Date Deposited: 16 Jun 2022 07:27
Last Modified: 16 Jun 2022 07:27
URI: http://eprints.ipdn.ac.id/id/eprint/9352

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