Strategi Pengelolaan Aset Tetap Pada Pemerintah Provinsi Banten (original) (raw)

Jurnal Manajemen Pembangunan Daerah

The Government of Banten Province during the years 2011-2014 has not received an Unqualified Opinion (WTP) of The Supreme Audit Agency (BPK) in its financial statements. The opinion had been given by BPK during the years of 2011-2012 is The Qualified Opinion (WDP). The opinion for years of 2013-2014 is Disclaimer Opinion (TMP).The key to giving WDP and TMP, among others, for the presentation of assets are considered not meet the principles of fairness appropriate presentation of The Government Accounting Standards (SAP). The research objective to describe fixed asset management system. The results of the performance of the system in the form of presentation of fixed assets. The next goal to identify internal and external factors affecting fixed asset management system. The ultimate destination for formulating strategies to improve management of fixed assets. The study was conducted in The Government of Banten Province, particularly the Bureau of Equipment and Assets (BPA) under the ...

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