Analisis Penghapusan Aset Tetap Yang Tidak Digunakan Dalam Operasional: Studi Literatur Review Organisasi Publik

Inti Nuswandari (Universitas IPWIJA Jakarta)
Edi Wibowo (Universitas IPWIJA Jakarta)
Titin Maidarti (Universitas IPWIJA Jakarta)

Jurnal Manajemen DIVERSIFIKASI
Vol. 5 No. 2 (2025): Juni

Regulations relating to the management of state property regulate the write-off of fixed assets from an organization. Finding the causes behind an organization's decision to eliminate its fixed assets is the aim of this research. A systematic literature review was the research methodology used, and Google Scholar was the data source. The research results show that there are three methods for writing off fixed assets: auction, transfer, and destruction. Assets that are damaged, no longer suit the needs of the organization, no longer have future economic value, or do not comply with the General Spatial Planning (RUTR) are one of the reasons for writing off fixed assets.