REGuLATION NO. 6 2006
A. Administration and Local Asset management to Optimize the Local Revenue Based on the Government Regulation No. 6 year 2006
As we discussed earlier, that the Department of Revenue and the Local Asset Management are important elements in implementing Local autonomy, particularly in the income and local asset management field. Local Autonomy is an effort from central government for, so the existing government intervened in the existing empowerment potency including the local assets.
The local asset management as stipulated in the Government Regulation No. 6 year 2006, that the management should be implemented with regard to the following principles1:
1. Functional, namely taking decisions and solving problems in the goods management of local belonging which are carried out by the authorized of users’s goods. Management of goods in accordance with the functions, powers and responsibilities of each party.
2. Legal certainty, namely the management of local asset should be implemented based on the law and regulations.
3. Transparency, namely the ipmlementation of local assets, it should be transparent to the public’s right to gain correct and accurate information.
4. Efficiency, namely the local asset management are directed so that the local asset that is used as acording to the standard needs that is required in order to support the implementation of government duties and functions optimally.
5. Accountability, namely every activity of local management asset should be accountable to the people.
6. The value certainty, namely management of local asset that should be supported by the accuracy of number and value of goods in order to optimize the utilization and alienation of local properties and to develop the government balance sheet.
Before discuss the administration and management of local assets deeper, we need to convey;
the scope of property and local asset management, as stipulated in Government Regulation No.
6 year 2006 in conjunction with Article 1 number 10 and number 11 of Act No. 1 year 2004
1 Government Regulation No. 6 year 2006 on the Management of BMN / BMD, the Interior Ministry, Jakarta 2006
about State Revenue, that the scope of the goods belonging to the country/ region beside came from the purchasing or acquisitioning of some Country/ Region Budget revenue expenditure it also come from the acquisition of legal costs. State/ Local goods come from acquisitions legal costs acquisition that furthermore in the scope of government regulations clarified its scope which includes goods acquired under the provisions of the law and obtained based on court decisions that have permanent legal power.
Then rule of state/ local properties in this government regulation is limited in terms of state/
local property that are tangible (), as referred to in Chapter VII, Article 42 through Article 49 of Law No. 1 year 2004 about state treasury (*). Furthermore, Government Regulation No. 6 year 2006 about Management of State/ Region Property, stated that the management of sectoral asset include the following: needs planning and budgeting, provision, maintenance, utilization, security and maintenance, removal, transfer, administration, coaching, supervision, and control. As for the scope of the management of the logistic cycle as a more detailed elaboration of the logistic cycle as mandated by the elucidation of Article 49 Paragraph (6) of Law No. 1 year 2004 which based on consideration of the need for adjustments to the revenue cycle.
As for the administration of local properties include accounting, inventory and reporting.
Property is in the local properties under dawah surveillance by the authorities of goods’s should be mentioned items through the process of recording in the list of authorized users by authorized users of goods. Inventory process in the form of data recording and reporting data collection local property is part of the administration. Both results of bookkeeping and inventory processes required to implement the reporting process on sectoral asset recorded by the direct power of goods and the management of goods. Results of local administration of property used in order to:
a. Central/ local government balance preparation every year.
b. Planning unity procurement and maintenance of local properties every year to be used as a material planning budget.
c. Administrative use of local property.
The administration custody that is supported by the physical surveillance and legal supervision is the most important part of the management and administration of local properties, because the management and administration without the surveillance, administration can lead to insecurity even missing. User authority or sectoral asset manager has the authority and responsibility in ensuring the security of local properties. As the government’s power user basic task and function executor from those local properties can be used as a form of community service in implementing government tasks.
The utilization of local properties is not happen without the transition of government ownership
2. The budgetary function
This function is realized through the utilization that is made in the form of lease, joint use, lease. As for the authority of utilization of goods implementation of local properties implementing of local asset utilization in principle are done by the the manager that is governor, regent/mayor, as the local level of government.2
Department of Revenue and of local assets management which is a government agency under governors have a duty and responsibility to organize and manage the assets in accordance with its tupoksi, as stipulated in the Governor Regulation No. 70 year 2008 about Translation of Basic Tasks, Function and Work Procedure of the Department of Revenue and Local Asset management of Central Java province.
The vision and the mission of those agencies is to become the official agency supporting the independence of local autonomy by optimizing the revenue backed up by excellent service to the community and professional asset management based technology. Then the mission is to strive for the achievement of local revenue target, realizing efficient and effective asset management, coordinating the organization’s role in the income and local asset management field consultancy area, develop a quality management system to realizing the excellent service and enhance the professionalism of human resources.
Seeing those vision and mission of the Department of Revenue and management of local assets is an important element in implementing local autonomy, particularly in the simple income and local asset management field areas and accountable to the governor through the Secretary.
The department of revenue and management of local assets have the principal task of carrying out the affairs of local government in the income and local asset management field area based on the principle of local autonomy, to carry out those basic tasks. Department of revenue and the local asset management performs functions:3
a. Policy makers and the technical field of revenue management of local assets.
b. Implementation of government affairs and public service areas of income and asset of local asset management.
c. Foster and facilitate in income and local asset management field within a specific area of provincial and district/city.
d. Execution of tasks in the taxes, fees and other income field, the data management and the revenue development, procurement and asset local asset management.
e. Utilization, evaluation, and reporting of income areas with local asset management.
f. Implementation of secretarial services.
g. Other executors given by governors in accordance with its duties and functions.
Based on the functions mentioned above, the asset management sector as has been stipulated in Article 42 of Governor Regulation No. 70 year 2008, has the task of carrying out the preparation, formulate technical policy, development and implement the field of maintenance and the use of assets, acquisition and utilization of assets and establishing legal status.
From those assignments, the asset management sector is expected to formulate a variety of technical policies, development and implementation in the field of maintenance and security tasks aset. From those local assets management it can be used for the implementation of local government duties optimally.
2 Ibid, hal, 32
3 State Property Management module, Training Center State Assets and Fiscal Balance, Jakarta 2009
In the local asset management it can not be separated from the management or administration of the essential elements that are part of asset management area, because the administration adjust the obligations and responsibilities of managers. SKPD head as users in the implementation of revenue, record keeping, bookkeeping, inventory by census region goods, how to manufacture inventory book and the inventory ledger, the development of room inventory, goods identification card of a reporting system.
In the administration of local property there are three (3) activities that includes accounting, inventory and reporting.
a. Bookkeeping, users or power users of goods is obligated to register and record the local property into list of goods or abbreviated DBP user or power user or a list of DBKP items.
In doing so the bookkeeping users record in format:
1. Goods Inventory Card (KIB) A Land.
2. Inventory Item Card (KIB) B, and Machine Tools.
3. Inventory Item Card (KIB) C, Building and Construction.
4. Inventory Item Card (KIB) D, Roads, Irrigation, and Network.
5. Inventory Item Card (KIB) E, other fixed assets.
6. Inventory Item Card (KIB) F, construction in progress.
7. Card room inventory
b. Inventory, is an activity or an action to perform calculations, maintenance, organization, arrangement, recording and reporting of data in a unit area of property usage. From the inventory compiled an inventory book that shows all the material wealth of the region that are either movable or immovable
Then the inventory book contains data includes location, type/ brand, type, quantity, size, price, year of purchase, the origin of the goods, the median of goods, and others.
The existence of a complete inventory of books, regular and sustainability has a function and a very important role in order to:
1. Control, utilization, security, and surveillance on every item.\
2. The attempt to use the maximum utilization of each item to the purpose and function of each, as well as
3. Supporting the implementation of the tasks of the government.
The inventory in question here are all the goods owned by local governments who use more than one year and are recorded and listed in the book inventory. So that the book inventory can be used according to the function and role, the implementation must be orderly, regular
8. Assessment 9. Elimination 10. Alienation
11. Development and mastery and control 12. Financing
13. A claim for compensation
Then the state belongings (central government) that is used by the local government, the user record it in the inventory book of its own and reported to the management. Local properties that is means here is goods that come from budget revenue and expenditure or donations in form of gift, donors, endowments, grants, non-governmental, third party liability and contributions of others. It also includes companies belonging to the area.
c. Reporting. Power users gives user report in each semester, the annual one (1) year and 5 (five) yearly to the user, gives reports to the head district. Created in each SKPD quantity and value of goods and make a recapitulation. Recapitulation made as local balance preparation, made in the form of books and submitted to the manager, then manager arrange the inventory book into inventory ledger.4
Then ledger inventory book is an initial balance at the list of mutations of goods next year, for the next years the user/ power users and managers simply make a list of goods mutations.
Additional and consumer goods in each SKPD each semester recorded an orderly at:
1. Report mutation goods 2. List mutations goods
Goods mutation reports is a goods report which of increases or decreased of goods for 6 (six) months to be reported to the head of the region through the manager. Reports mutations goods of first semester and the second semester are merged into the list of goods mutations for 1 (one) year and each made a list of recapitulation, then stored in manager assistance.
Recapitulation of all goods, won by state/ local henceforth submitted to the interior minister/
governor, regent/ mayor, for inventory report items by type, brand, type, must also include the value of countries/ regions property.
a. Sectoral asset classified into six (6) categories:
1) Land
Land settlement, agricultural land, plantation land, mixed farms, forests, land the fish pond, lake/ marsh, river, badlands/ damaged, the land of reeds and grasslands, land use another. Building land and mining land, the land of the road and others like.
2) Equipment and machinery a) Large tools
Large landline. Buoyant great tools, aids and others like.
b) The tools transport
Motorized land transport equipment, non-motorized means of land transport, conveyance motor floating, floating non-motorized conveyance air, and others like.
c) workshop tools and measuring tools
Motor workshop tools, workshop tools not motorized, and others like.
4 Ibid, hal, 24.
d) The tools farm/ ranch
Tillage tools and plants, plant maintenance tool/ storage post and others like.
e) office equipment and household
Office equipment, household appliances, and others like.
f) studio equipment and communication tools
Studio tools, communication tools and others like.
g) The tools of medicine
Medical devices such as general medical equipment, dental instruments, medical device family planning, medical equipment eye, ENT medical equipment, X-ray apparatus, pharmaceutical equipment, and others like.
h) Laboratory
Unit laboratory tools, props/ school practices and others like.
i) security tools
Firearm, non-firearm weapons, ammunition, weapons and other rays like.
3) Building and buildings a) Building of buildings
Workplace building, building, building Installation, building places of worship, homes and similar buildings.
b) The building monument
c) Temple, a natural monument, historical monuments, memorials, and others like.
4) Roads, irrigation and network a) Roads and bridges
Roads, bridges, tunnels, and others of its kind.
b) The building of water/ irrigation
Building irrigation water, the tide of the building, building water marsh and polder development, building solar and water safety dyke, building water, dirty water building, water and other similar buildings.
c) Installation
d) Installation of drinking water, dirty water installations, installation of waste management, installation management of building materials, installation of power plants, installation of electrical substations, and others like.
e) Network Drinking water networks, electricity grids, and others 5) other fixed assets
Herbs such as teak, mahogany, walnut trees, tamarind trees, and others like including trees braid/ protector.
6) Construction in progress b. Implementation of the inventory
The implementation of the inventory divided into two activities namely:
1) Implementation of the listing 2) Implementation of reporting
In order administration sectoral asset management in an orderly and correct, all government property that can be grouped as follows:
1. Local properties (provincial and district/ city), including goods which are separated in the company area/ locally owned enterprises/ foundation belonging to the area.
2. Item property/ wealth of the country that is used by the local government.
To achieve these objectives in the implementation of the technical guidelines can be described things includes the stages of implementation, how to use item code and filling out the form correctly.