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Journal : Journal of Community Development and Disaster Management

Transformasi Sosial Melalui Kebijakan Penghapusan Aset Tetap Barang Milik Pemerintah Daerah Kabupaten Banyumas Nurohman, Nurohman; Sutikno, Chamid; Pribadi, Indah Ayu Permana; Amanda, Ariesta; Milata, Chanifia Izza
Journal of Community Development and Disaster Management Vol 7 No 1 (2025): Journal of Community Development and Disaster Management
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/jcd.v7i1.6829

Abstract

This research examines the process of writing off unused textbook assets at SMP Negeri 4 Banyumas Library through a non-auction sales system involving a third party. The study analyzes the implementation of policies for removing textbooks due to curriculum changes that render older materials irrelevant, leading to storage issues. Key aspects reviewed include authority and responsibility, write-off procedures, reporting procedures, and sales system procedures. Using qualitative methods, data was collected through observation, interviews, and documentation. The findings reveal that the fixed asset write-off process complies with existing regulations, guided by Donald S. Van Mater's theory.
Transformasi Sosial Melalui Kebijakan Penghapusan Aset Tetap Barang Milik Pemerintah Daerah Kabupaten Banyumas: Social Transformation Through the Policy of Eliminating Fixed Assets of the Banyumas Regency Regional Government Nurohman, Nurohman; Sutikno, Chamid; Pribadi, Indah Ayu Permana; Amanda, Ariesta; Milata, Chanifia Izza
Journal of Community Development and Disaster Management Vol. 7 No. 1 (2025): Journal of Community Development and Disaster Management
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/jcd.v7i1.6829

Abstract

This research examines the process of writing off unused textbook assets at SMP Negeri 4 Banyumas Library through a non-auction sales system involving a third party. The study analyzes the implementation of policies for removing textbooks due to curriculum changes that render older materials irrelevant, leading to storage issues. Key aspects reviewed include authority and responsibility, write-off procedures, reporting procedures, and sales system procedures. Using qualitative methods, data was collected through observation, interviews, and documentation. The findings reveal that the fixed asset write-off process complies with existing regulations, guided by Donald S. Van Mater's theory.