Abstract

Politeknik Pelayaran Surabaya is a work unit under the Transportation Human Resources Development Agency of the Ministry of Transportation which is engaged in education. In addition, it also has the status of the Central Government Public Service Agency (BLU). This study aims to determine and measure financial performance, capital expenditure realization and state asset management at the Politeknik Pelayaran Surabaya towards the quality of financial reports for the 2019 fiscal year. The research method used uses a qualitative descriptive approach through case studies or field studies. Based on the results of the study, it shows that the financial performance, realization of capital expenditures and management of state asset management at the Politeknik Pelayaran Surabaya have gone well so that the financial reports presented in the 2019 fiscal year are adequate in accordance with Government Accounting Standards. However, for the management of state assets, it is necessary to develop and optimize their use in order to increase revenue so that it will encourage increased services to the community, for example by conducting KSP (Utilization Cooperation) or with PPP (Government Cooperation with Business Entities).

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