EVALUASI ATAS PENGENDALIAN INTERN PENATAUSAHAAN BARANG MILIK NEGARA BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN (STUDI KASUS PADA INSPEKTORAT JENDERAL DEPDIKNAS)

Abstract

Changes in the new paradigm for the management of State-Owned Property along with the issuance of several new regulations governing the management of State-Owned Property issues, has risen a new optimism in the arrangement and management of State-Owned Property that was more orderly, accountable, and transparent. As the Accounting Unit for the Property User (UAKPB), the Inspectorate General of the Ministry of National Education has the responsibility to administer State Property under its control. This study aims to provide a brief overview how the administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education. This study uses descriptive analysis methodology with data collection techniques through literature studies and field research. The results of the study indicate that administration of State-Owned Property at the Office of the Inspectorate General of the Ministry of National Education has not been running well and has not been in accordance with the applicable laws and regulations. Suggestions that can be given are that the Office of the Inspectorate General of the Ministry of National Education establishes the organizational structure of agency accounting units, as well as improving internal control and competency of human resources in order to organize administration of State-Owned Property in a transparent and accountable manner in accordance with existing laws.