IMPLEMENTASI SISTEM AKUNTANSI PENGHAPUSAN BARANG MILIK NEGARA MENGACU PADA PERATURAN PEMERINTAH

Abstract

State Property (SP) are all goods purchased or obtained at the expense of the State/Regional Revenue and Expenditure Budget or originating from other legitimate acquisitions. The Land Office as the proxy for goods users needs to manage SP so that every existing SP is under control, both physically and administratively. This paper discusses the SP Write-Off Accounting System at the Land Office. The research method is through observation at a District Land Office. Primary data and secondary data were obtained by means of interviews, literature and documentation. The data were then analyzed descriptively. The conclusion of this study found that the SP write-off process required quite a long time when submitting a proposal to the Property User, as well as the occurrence of failed auctions. The District Land Office studied has been able to overcome these problems by referring to the applicable provisions