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Prosedur Penghapusan Barang Milik Daerah dengan Tindak Lanjut Penjualan Melalui Lelang pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Arlinawati, Arlinawati
Subject
562 Akuntansi 
Datestamp
2021-09-24 14:56:55 
Abstract :
This study aims to determine the procedure for the elimination of regional property with follow-up sales through auctions and the constraints. The type of data used in this study is qualitative data with a qualitative descriptive approach. The results of this study indicate that the Regional Financial and Asset Management Agency of Bengkalis Regency has implemented the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning the Management of Regional Property and the Regulation of the Minister of Finance of the Republic of Indonesia Number 27/PMK.06/2016 concerning Instructions for Implementation of Auctions. In 2019 regional property that had been sold through auction were 12 official vehicles with a total security deposit of 39% of the total limit price, while the total auction fee was 2% of the total sold price. In 2020, regionally owned goods that have been sold through auction are 26 official vehicles with a total security deposit of 21% of the total limit price, while the amount of auction fees is 2% of the total sold price. The obstacles that occur are that the goods are registered for deletion but there is no completeness of the correspondence in the form of a Vehicle Number Certificate (VNC) and the lack of socialization regarding the importance of deleting regional property within the Bengkalis Regency local government. The solution is that it would be better for the user of the goods at the time of the loss of the VNC, it should be reported to the authorities so that it can be followed up properly and It would be better if the Bengkalis Regency Regional Financial and Asset Management Agency conducted a socialization program to the relevant regional work unit. 
Institution Info

Politeknik Negeri Bengkalis