Skripsi

MEKANISME PENGADAAN BARANG DALAM RANGKA PEROLEHAN ASET TETAP PADA PT PEGADAIAN KANTOR AREA PALEMBANG

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Procurement of goods within state-owned enterprises is often considered prone to waste and a lack of transparency, making a systematic mechanism necessary as the basis for accountable acquisition of fixed assets. This report aims to identify the mechanisms and parties involved in the procurement process at PT Pegadaian’s Palembang Area Office. Data collection was conducted through direct observation over a two-month period at the Pawnshop Products Department. The results of the observation indicate that the procurement mechanism involves 17 procedural steps involving five relevant parties that have complied with the procurement principles set forth in Ministry of State-Owned Enterprises Regulation No. PER-08/MBU/12/2019. Procured goods, such as tents and promotional tables, are classified as fixed assets under PSAK 16 because they have a useful life exceeding one accounting period and their acquisition costs can be reliably measured through complete documentation. However, accounting records are still managed centrally by the headquarters, while the area office only maintains manual records. The completeness of procurement documentation is a key prerequisite for the validity of fixed asset recognition, and area offices need to implement more structured accounting records as part of internal controls.

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Detail Information

Series Title

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Call Number

T2006512026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xi, 102 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen Pengadaan Barang
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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