<![CDATA[State Property (SP) are all goods purchased or obtained at the expense of the State/Regional Revenue and Expenditure Budget or originating from other legitimate acquisitions. The Land Office as the proxy for goods users needs to manage SP so that every existing SP is under control, both physically and administratively. This paper discusses the SP Write-Off Accounting System at the Land Office. The research method is through observation at a District Land Office. Primary data and secondary data were obtained by means of interviews, literature and documentation. The data were then analyzed descriptively. The conclusion of this study found that the SP write-off process required quite a long time when submitting a proposal to the Property User, as well as the occurrence of failed auctions. The District Land Office studied has been able to overcome these problems by referring to the applicable provisions.Barang Milik Negara (BMN) adalah semua barang yang dibeli atau diperoleh atas beban Anggaran Pendapatan dan Belanja Negara / Daerah atau berasal dari perolehan lain yang sah. Kantor Pertanahan selaku kuasa pengguna barang perlu melakukan pengelolaan BMN supaya setiap BMN yang ada terkendali, baik secara fisik maupun administrasi. Paper ini membahas Sistem Akuntansi Penghapusan BMN di Kantor Pertanahan. Metode penelitian melalui observasi di salah satu Kantor Pertanahan Kabupaten. Dari wawancara, studi pustaka, dan dokumentasi diperoleh data primer dan data sekunder, kemudian dianalisis secara diskriptif. Kesimpulan dari penelitian ini mendapati bahwa proses Penghapusan BMN membutuhkan waktu yang cukup lama ketika mengajukan proposal ke Pengguna Barang, serta terjadinya gagal lelang. Kantor Pertanahan Kabupaten yang diteliti sudah mampu mengatasi permasalahan tersebut dengan mengacu kepada ketentuan yang berlaku]]>
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