Peningkatan Penerimaan Negara Bukan Pajak Melalui Pengelolaan Barang Milik Negara Kementerian Pertahanan
DOI:
https://doi.org/10.53866/jimi.v2i1.46Keywords:
Penerimaan Negara Bukan Pajak, Barang Milik Negara, Manajemen AsetAbstract
(BMN) and is oriented towards public services and public welfare. Government Regulation Number 28 of 2020 concerning Amendments to Government Regulation Number 27 concerning Management of State/Regional Property becomes the basis for managing state assets through the use of State Property to increase state revenue in the form of Non-Tax State Revenue (PNBP). State property utilization must be carried out professionally, effectively, and accountably by considering aspects of physical feasibility, legal feasibility, financial feasibility, and asset productivity feasibility. This research was conducted qualitatively with primary data sources derived from interviews and secondary data sources derived from documents or other valid information. The results of the study show that: (1) Management of State Property of the Ministry of Defense of the Republic of Indonesia is carried out to increase PNBP that has not been optimally achieved, (2) The idle BMN has not been efficient with the highest and best use and the management of PNBP on the use of BMN has not been fully following the Budget mechanism. State Revenue and Expenditure, (3) The need for optimization of supervision and control on the management of State Property, Ministry of Defense.
References
Keputusan Menteri Pertahanan Nomor: KEP/2059/XII/2017 Tentang Pelimpahan Wewenang Pengguna Barang kepada Kuasa Pengguna Barang
Peraturan Menteri Keuangan Nomor 115/PMK.06/2020 tentang Pemanfaatan Barang Milik Negara.
Peraturan Menteri Pertahanan Nomor 62 Tahun 2014 tentang Tata Cara Pelaksanaan Kerja Sama Pemanfaatan Barang Milik Negara Berupa Tanah dan/atau Bangunan Di Lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia
Peraturan Pemerintah Nomor 28 Tahun 2020 tentang perubahan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah.
Sugiama, A. Gima. 2013. Manajemen Aset Pariwisata. Bandung: Alfabeta.
Sugiyono. 2019. Metode Penelitian Kuantitaif, Kualitatif, dan R&D. Bandung: Alfabeta
Trojanova, M. (2014). “Asset Management As Integral Part Of Road Economy”. Proceedia Engineering, 91(TFoCE), hh 481–486.
Tulungen, Evans Einstein William. (2014). “Analisis Faktor-Faktor Pengelolaan Barang Milik Negara Pada Komisi Pemilihann Umum Provinsi Sulawesi Utara”. Jurnal Riset Bisnis dan Manajemen. Volume 2, Nomor 3, hh 72.
Undang-Undang Republik Indonesia Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.
Yusgiantoro, Purnomo. 2014. Ekonomi pertahanan: Teori Dan Praktik. Jakarta: Gramedia Pustaka Utama
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Muhtar Rifai; Ansar Tutu, Zainal Abidin Sahabuddin, Anton Imam Santosa
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
