PENGENDALIAN INTERNAL ASSET TETAP

Abstract

This research aims to describe improvement steps conducted by BPKAD (Badan Pengelola Keuangan dan Aset Daerah) of Kediri City as the effort to improve the quality of asset value report on the balance sheet which is still hindered by the discrepancy of fixed-asset valuation between asset department and accounting department. This research is done through descriptive qualitative method with in-depth interview and case study model. Data collection is done by using in-depth interview, observation, and documentation based on Laporan Hasil Pemeriksaan (LHP/Audit Report) issued by Badan Pemeriksa Keuangan (BPK/Audit Board of Republic of Indonesia) and based on Domestic Affairs Ministry Regulation (Permedagri) No. 17 2007 as well as Local Government Regulation (Perda) No. 17 2007 about local Government Asset Management, and Government Regulation (PP) No. 60 2008 about Government Internal Control. The participants are govern­ment officers and staffs whose experience in asset, accounting, and audit matters are beyond three years. The result reveals that there is still a procedure with weak monitoring. Therefore, it needs city major’s policy which is supported by the government officers of Kediri City government with “coercion” to commit to fixed-asset report quality improvevment as perceived from local government balance sheet.