Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)

The Implementation of the Revaluation State Property Assets at Politeknik Negeri Bali

Authors
Anak Agung Putri Suardani*, agungputrisuardani@pnb.ac.id, Ida Bagus Anom Yasaibanomyasa@gmail.com
Accounting Department, Politeknik Negeri Bali, Indonesia
I Made Wijanaimdwjn@gmail.com
Accounting Department, Politeknik Negeri Bali, Indonesia
Corresponding Author
Anak Agung Putri Suardaniagungputrisuardani@pnb.ac.id
Available Online 4 March 2022.
DOI
https://doi.org/10.2991/assehr.k.220301.069How to use a DOI?
Keywords
revaluation of state property assets; fixed assets; balance sheet
Abstract

This study aims to analyze the implementation of the revaluation of State Property (BMN) assets at Politeknik Negeri Bali (PNB) in accordance with the Presidential Regulation of the Republic of Indonesia Number. 75 of 2017. The sampling technique used is saturated sampling, with a total of 23 respondents. The type of research in this study is qualitative descriptive. Data was collected by means of observation, interviews, documentation and questionnaires conducted at PNB. The results of the study show that the implementation of the revaluation of BMN assets in the form of fixed assets in PNB has been carried out in accordance with PP No. 75 of 2017 including activities: provision of initial data, inventory, assessment, follow-up on inventory and assessment, monitoring and evaluation. The team assigned from the Denpasar State Property and Auction Service Office has revalued BMN in the form of fixed assets as much as 65 NUP consisting of: 2 NUP land, 59 NUP buildings and buildings, 4 NUP roads, bridges, water structures. in 2018 in PNB. In accordance with BPK’s recommendation, the team assigned from the Denpasar KPKNL corrected the inventory and assessment (IP) of BMN in 2019 and 2020 at PNB for the assessment that had been carried out in 2018. The results of the assessment of 65 NUP of fixed assets in PNB with a total acquisition value amounting to Rp. 199.506.645.396.00 and a total fair value of Rp. 954.987.729.000.00. The implication of the implementation of the BMN revaluation is that there is an increase in the fair value of fixed assets of Rp. 755,481,083,604.00 (378.67%). The fair value of these fixed assets has been recorded in the balance sheet of PNB’s financial statements as of December 31, 2020 after the revaluation. published in April 2021.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 March 2022
ISBN
978-94-6239-547-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.220301.069How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Anak Agung Putri Suardani
AU  - Ida Bagus Anom Yasa
AU  - I Made Wijana
PY  - 2022
DA  - 2022/03/04
TI  - The Implementation of the Revaluation State Property Assets at Politeknik Negeri Bali
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021)
PB  - Atlantis Press
SP  - 421
EP  - 427
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220301.069
DO  - https://doi.org/10.2991/assehr.k.220301.069
ID  - Suardani2022
ER  -