Kuliah 2_Asset Management Framework by Pak Lalu

8/9/2019 Kuliah 2_Asset Management Framework by Pak Lalu

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Kuliah ke 2 –

STAN DIV

SEMINAR MANAJEMEN KEKAYAAN NEGARA

“Asset Management Framework”

Lalu Hendry Yujana


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Tesis saya:

Pembahasan tentang Kekayaan Negarasangat penting, tapi sering pembahasan

sangat parsial dan tereduksi krn terlalu

fokus pada aspek sempit dan adminsitrasi !

2

Padahal Kekayaan Negara bersifat

multidimensi: hukum, keuangan, politik,keamanan, moral, skill, administrasi

(governance), maupun social welfare


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Pengelolaan KEKAYAAN NEGARA yang baik

akan membawa Kemakmuran bagi Rakyat

3

LOGIC MODEL

MANAJEMEN

ASET /KekayaanNegara YG BAIK

TUJUAN

PEMBANGUNAN


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KEKAYAAN NEGARA (Pusat)

1. DIKUASAI NEGARA (DOMAIN PUBLIK)

2. DIMILIKI NEGARA (DOMAIN PRIVAT)

2.1 Tidak Dipisahkan pada K/L – BMN

- Persediaan- Aset Tetap Berwujud

- Aset Tetap Tidak Berwujud

- Unsur Aset Lain-Lain: KDP, Aset KKKS dll

2.1 Dipisahkan pada BUMN – Keuangan Negara/Bukan ??

Bagaimana dengan Kekayaan Daerah – DalamKonteks Negara Kesatuan ??


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Kekayaan Daerah – 539 Pemda

1. DIKUASAI Daerah (DOMAIN PUBLIK)

2. DIMILIKI Daerah (DOMAIN PRIVAT)

2.1 Tidak Dipisahkan pada SKPD2 – BMD

- Persediaan- Aset Tetap Berwujud

- Aset Tetap Tidak Berwujud

- Unsur Aset Lain-Lain: KDP dll

2.1 Dipisahkan pada BUMD/PD – Keuangan Daerah/Bukan ??

• UU No 6 Thn 2014 ttg DESA ….????


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Future ????

Kekayaan Negara (Nasional) = Kekayaan Negara

(Pusat) dimiliki dan dikuasai + Kekayaan Daerah

(dimiliki dan dikuasai)

TANTANGAN PROFESI AKUNTANSI KEDEPAN


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ASET NEGARA

• DLM BANYAK ARTIKEL, KETIKA BICARA TTG ASETNEGARA/ASET PUBLIK, DIMAKSUDKAN HANYASBG ASET TETAP BERWUJUD. JELAS INI TIDAK

SEPENUHNYA CLEAR ??• DI INDONESIA ADA PULA PEMAHAMAN TENTANG

BMN= BARANG MILIK NEGARA (PP 6 THN 2006PSL 1) DAN BMD.

• Kuliah sesi ini, ditekankan pada Aset Tetap sektorpublik,khususnya tentang Asset ManagementFramework


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1. Perencanaan dan penganggaran;

2. Pengadaan;

3. Penggunaan;

4. Pemanfaatan;

5. Pemeliharaan;

6. Penilaian;

7. Penghapusan;8. Pemindahtanganan;

9. Penatausahaan (Akuntansi), termasuk Pelaporan;

10. Pengawasan/pengendalian.

Lingkup Pengelolaan atau Manajemen

Kekayaan Negara Dimiliki -Tidak Dipisahkan (BMN/D)

Sesuai PP No. 6/2006 meliputi:


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Pengelolaan BMN/BMD

1. Perencanaan kebutuhan

dan penganggaran

2. Pengadaan

3. Penggunaan

4. Pemanfaatan

5. Pengamanan dan

pemeliharaan

6. Penilaian

7. Penghapusan

8. Pemindahtanganan

9. Penatausahaan

10.Pembinaan, pengawasan,

dan pengendalian

Strategic Asset Management View

STRATEGIC –LONG TERM PLAN

YEARLY PLANS AND BUDGETING

ASSETS PROCUREMENT

ASSETS UTILIZATION

ASSETS – DATA BASE/ACCT

ASSETS CONTROL (&EVALUATION)

TACTICAL & OPERATIONAL PLANS

TURNOVER AND DISPOSAL

P L A N N I N G

O R G A

N I Z I N G

SUMBER: pp NO6/2006

12


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PERUBAHAN PARADIGMA:

ASSET ADMINISTRATOR MENJADI ASSET MANAGER

2011-2012

2014ASSET

ADMINISTRATOR

ASSET MANAGER

2007-2010

2013

PENATAUSAHAAN,

PENGELOLAAN &

PENERTIBAN ASET: Pencatatan Aset

Inventarisasi

Pelaporan Aset

Penggunaan

Pemanfaatan

Pemindahtanganan

Penghapusan

Penilaian

ORGANIZING

• Laporan BMN Idle

• Optimalisasi

Pengelolaan Aset

CONTROLLING

• Laporan Wasdal

BMN

PLANNING

• RKBMN Pengadaan

• RKBMN Pemeliharaan

ACTUATING

• Pengadaan sesuai

SBSK

PENYEMPURNAAN

DATABASE

Tindak lanjut IP Penatausahaan

menuju akrual

basis

Identifikasi dan

pendataan

sertifikat tanah

Penyelesaian BMN

DK/TP


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Key Activities


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Key Activities

• Needs analysis

The starting point for asset management.Agencies must thoroughly examine the need

for service and infrastructure provision andconsider the full range of options forresponding to it. These include both non-assetand asset solutions as well as demandmanagement strategies and the possible roleof private sector providers.


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Key activities

• Economic appraisal

The second step. This is a systematic weighing up

of the costs and benefits of the various asset

based and non-asset based solutions identified.Value management is one technique that assists

in this process. The appraisal, taken together with

Government policy objectives, should leadagencies to develop recommendations that make

the best use of scarce resources.


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Key activities

• Planning

The essential tool for achieving service deliveryobjectives by means of assets. Agencies' asset

management plans, decisions and activities mustbe fully integrated with the Government'splanning processes, including departmentalcorporate and business plans. Risk assessment

and allocation must start at the planning stage.Agencies must continue to verify service needsthroughout the planning process


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Key activities

• Budgeting

Planning of funding for the asset. Assets require

the commitment of funding over their entire lives

ñ capital expenditure for their purchase orconstruction and recurrent expenditure for their

ongoing maintenance and operation. The

disposal value at the end of their service life mustalso be considered. Expenditure requirements

must be covered by identified sources of funding.


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Key activities

• Pricing

A determination of the charge or price for the useof an asset. It should be based on the true cost ofcreating, operating, maintaining and eventuallydisposing of the asset, and should reflect theagency's service objectives and marketconditions. The true cost includes a rate of return(ie the opportunity cost of capital investment),

the operating and maintenance expenditure anda depreciation allowance. Pricing may also beused as a way of managing demand.


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Key activities

• Acquisition and disposal

Decisions requiring thorough examination andeconomic appraisal. The options for acquiring

assets include creating, purchasing or leasing.Seeking private sector involvement to provideassets or services required must also beconsidered. The options for disposal include

alternative use, rental, sale, or sale and lease-back, and should be considered as part of theacquisition strategy.


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Key activities

• Recording, valuation and reporting

These activities make informed decision-making possible. Agencies areaccountable for the physical and financial performance of the assets theycontrol, operate and maintain. Information about the performance andcondition of an asset provided by accurate recording, valuation andreporting procedures is critical to decisions to modify, refurbish, find analternative use for, or dispose of an asset. The maintenance of an assetregister which comprises an accurate record and valuation of assets willsupport effective decision-making about asset utilisation.

• Management in use

Protecting service delivery potential is a priority when making decisionsabout asset use and maintenance. How long an asset is useful depends onhow effectively it is maintained for its purpose. Post-acquisition reviewsand evaluations must be carried out periodically to verify that requiredoutcomes are being achieved.


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Documents

Kuliah 2_Asset Management Framework by Pak Lalu