文章基本信息

标题：PENAKSIRAN NILAI ASET DAN MANAJEMEN ASET DI SEKOLAH MENENGAH KEJURUAN
本地全文：下载
作者：Ferdinand Andreas Riovaldo ; Maisyaroh Maisyaroh ; Asep Sunandar 等
期刊名称：Jurnal Administrasi dan Manajemen Pendidikan
电子版ISSN：2615-8574
出版年度：2019
卷号：2
期号：3
页码：156-166
DOI：10.17977/um027v2i32019p156
出版社：Universitas Negeri Malang
摘要：Abstract: The purpose of this research is to; Calculating the estimated value of current assets in SMK Muhammadiyah 7 Gondanglegi; Calculating the estimated value of fixed assets in SMK Muhammadiyah 7 Gondanglegi; Calculating the estimated value of the asset is not fixed in SMK Muhammadiyah 7 Gondanglegi; Know the asset management in SMK Muhammadiyah 7 Gondanglegi. To achieve that goal this research is implemented by a descriptive method. The data collection techniques used are by observation methods, documentation and interviews. While the research object is done in SMK Muhammadiyah 7 Gondanglegi. The analytical techniques used are descriptive analysis by data on all assets owned by the school, calculating the value of the assets and reduced by the depreciation rate, and then the value of the asset owned by the school. The results of this study indicate that; Assets owned by SMK Muhammadiyah 7 Gondanglegi belong to current assets, fixed assets, and intangible assets; Based on the results of the study is known that the estimated tangible assets owned by the school is Rp 224,474,037.00. Estimated value of electronic category asset Rp 169,454,490.00. Estimated value of vehicle assets Rp 465,709,286.00. Estimated value of land and building assets Rp. 57,380,000,000.00. Keyword: Value, Assets, and Asset Management Abstrak: Tujuan dari penelitian ini untuk; Menghitung taksiran nilai aset lancar di SMK Muhammadiyah 7 Gondanglegi; Menghitung taksiran nilai aset tetap di SMK Muhammadiyah 7 Gondanglegi; Menghitung taksiran nilai aset tidak tetap di SMK Muhammadiyah 7 Gondanglegi; Mengetahui manajemen aset di SMK Muhammadiyah 7 Gondanglegi. Untuk mencapai tujuan tersebut penelitian ini dilaksanakan dengan metode deskriptif. Adapun teknik pengumpulan data yang digunakan adalah dengan metode observasi, dokumentasi dan wawancara. Sedangkan objek penelitian dilakukan di SMK Muhammadiyah 7 Gondanglegi. Teknik analisis yang digunakan adalah analisis deskriptif dengan mendata semua aktiva yang dimiliki sekolah, menghitung nilai aset dan dikurangi dengan nilai penyusutan, dan selanjutnya manaksir nilai aset yang dimiliki sekolah. Hasil dari penelitian ini menunjukan bahwa; Aset yang dimiliki SMK Muhammadiyah 7 Gondanglegi tergolong dalam aktiva lancar, aktiva tetap, dan aktiva tak berwujud; Berdasarkan hasil penelitian ini diketahui bahwa taksiran aset berwujud yang dimiliki sekolah yaitu Rp 224.474.037,00. Taksiran nilai aset katagori elektronik Rp 169.454.490,00. Taksiran nilai aset kendaraan Rp 465.709.286,00. Taksiran nilai aset tanah dan bangunan Rp. 57.380.000.000,00.
其他摘要：Abstract: The purpose of this research is to; Calculating the estimated value of current assets in SMK Muhammadiyah 7 Gondanglegi; Calculating the estimated value of fixed assets in SMK Muhammadiyah 7 Gondanglegi; Calculating the estimated value of the asset is not fixed in SMK Muhammadiyah 7 Gondanglegi; Know the asset management in SMK Muhammadiyah 7 Gondanglegi. To achieve that goal this research is implemented by a descriptive method. The data collection techniques used are by observation methods, documentation and interviews. While the research object is done in SMK Muhammadiyah 7 Gondanglegi. The analytical techniques used are descriptive analysis by data on all assets owned by the school, calculating the value of the assets and reduced by the depreciation rate, and then the value of the asset owned by the school. The results of this study indicate that; Assets owned by SMK Muhammadiyah 7 Gondanglegi belong to current assets, fixed assets, and intangible assets; Based on the results of the study is known that the estimated tangible assets owned by the school is Rp 224,474,037.00. Estimated value of electronic category asset Rp 169,454,490.00. Estimated value of vehicle assets Rp 465,709,286.00. Estimated value of land and building assets Rp. 57,380,000,000.00.
关键词：Nilai; Aset; dan Manajemen Aset