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41 ihps i tahun 2014 badan pemeriksa keuangan buku iv

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41 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku IV IHPS ƚĂŶƉĂ ĚŝƐĞƌƚĂŝ ^ƵƌĂƚ dĂŶĚĂ EŽŵŽƌ <ĞŶĚĂƌĂĂŶ ;^dE<Ϳ ĚĂŶ ďƵŬƟ ƉĞŵďĂLJĂƌĂŶ ƉĂũĂŬ͖ ƐĞƌƚĂ͕ ƉĞŶŐĂĚĂĂŶ ƐŝƐƚĞŵ ŝŶĨŽƌŵĂƐŝ ĚĂŶ ĂƉůŝŬĂƐŝ ƉĞŶĚĂƚĂĂŶ ƉĞŶĚŝĚŝŬĂŶ ƚĞƌŝŶƚĞŐƌĂƐŝ ƚĂŶƉĂ ĚŝůĞŶŐŬĂƉŝ ƐŽŌǁĂƌĞ ͕ ƐĞŚŝŶŐŐĂ ďĞůƵŵ ďŝƐĂ ĚŝŵĂŶĨĂĂƚŬĂŶ͘ WĞŶLJĞďĂď ϰ͘ϯϴ <ĂƐƵƐͲŬĂƐƵƐ ŬĞƟĚĂŬĞĨĞŬƟĨĂŶ ƚĞƌƵƚĂŵĂ ƚĞƌũĂĚŝ ŬĂƌĞŶĂ ƉĞũĂďĂƚ ƚĞƌŬĂŝƚ ŬƵƌĂŶŐ ĐĞƌŵĂƚ ĚĂůĂŵ ŵĞƌĞŶĐĂŶĂŬĂŶ ŬĞŐŝĂƚĂŶ ƉĞŶŐĂĚĂĂŶ ďĂƌĂŶŐ ƐĞƐƵĂŝ ĚĞŶŐĂŶ ŬĞďƵƚƵŚĂŶ͘ ZĞŬŽŵĞŶĚĂƐŝ ϰ͘ϯϵ dĞƌŚĂĚĂƉ ŬĂƐƵƐͲŬĂƐƵƐ ŬĞƟĚĂŬĞĨĞŬƟĨĂŶ ƚĞƌƐĞďƵƚ͕ ²W< ŵĞƌĞŬŽŵĞŶĚĂƐŝŬĂŶ ŬĞƉĂĚĂ ŬĞƉĂůĂ ĚĂĞƌĂŚ ĂŐĂƌ͗ ŵĞŵďĞƌŝ ƐĂŶŬƐŝ ŬĞƉĂĚĂ ƉĞůĂŬƐĂŶĂ ĚĂŶ ƉĞũĂďĂƚ ƚĞƌŬĂŝƚ LJĂŶŐ ůĂůĂŝ ĚĂůĂŵ ŵĞůĂŬƐĂŶĂŬĂŶ ƚƵŐĂƐ ĚĂŶ ƚĂŶŐŐƵŶŐ ũĂǁĂďŶLJĂ͖ ƐĞƌƚĂ͕ ŵĞŵďƵĂƚ ƉĞƌĞŶĐĂŶĂĂŶ ŬĞŐŝĂƚĂŶ ƐĞƐƵĂŝ ĚĞŶŐĂŶ ŬĞďƵƚƵŚĂŶ ĚĂŶ ƚƵũƵĂŶ ƉĞŶŐĂĚĂĂŶŶLJĂ͘ ϰ͘ϰϬ ZŝŶĐŝĂŶ ŚĂƐŝů ƉĞŵĞƌŝŬƐĂĂŶ ŬĞƉĂƚƵŚĂŶ ƚĞƌŚĂĚĂƉ ŬĞƚĞŶƚƵĂŶ ƉĞƌĂƚƵƌĂŶ ƉĞƌƵŶĚĂŶŐͲƵŶĚĂŶŐĂŶ ƚĞƌŚĂĚĂƉ ƉĞŶŐĞůŽůĂĂŶ ƉĞŶĚĂƉĂƚĂŶ ĚĂŶ ƉĞůĂŬƐĂŶĂĂŶ ďĞůĂŶũĂ ƉĞŵĞƌŝŶƚĂŚ ĚĂĞƌĂŚ ƉĞƌ ŬĞůŽŵƉŽŬ ĚĂŶ ũĞŶŝƐ ƚĞŵƵĂŶ ĚŝƐĂũŝŬĂŶ ĚĂůĂŵ >ĂŵƉŝƌĂŶ ϭϬ͘ ϰ͘ϰϭ ,ĂƐŝů ƉĞŵĞƌŝŬƐĂĂŶ ůĞŶŐŬĂƉ ĚĂƉĂƚ ĚŝůŝŚĂƚ ƉĂĚĂ ƐŽŌĐŽƉLJ >,W ĚĂůĂŵ ĐĂŬƌĂŵ ƉĂĚĂƚ ĂƚĂƵ ĐŽŵƉĂĐƚ ĚŝƐĐ ;´±Ϳ ƚĞƌůĂŵƉŝƌ͘
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42 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku IV IHPS
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43 IHPS I Tahun 2014 Badan Pemeriksa Keuangan Buku IV IHPS PENGELOLAAN ASET TETAP ²³² ϱ WĞŶŐĞůŽůĂĂŶ ³ƐĞƚ dĞƚĂƉ ϱ͘ϭ ³ƐĞƚ ĂĚĂůĂŚ ƐƵŵďĞƌ ĚĂLJĂ ĞŬŽŶŽŵŝ LJĂŶŐ ĚŝŬƵĂƐĂŝ ĚĂŶͬĂƚĂƵ ĚŝŵŝůŝŬŝ ŽůĞŚ ƉĞŵĞƌŝŶƚĂŚ ƐĞďĂŐĂŝ ĂŬŝďĂƚ ĚĂƌŝ ƉĞƌŝƐƟǁĂ ŵĂƐĂ ůĂůƵ ĚĂŶ ĚĂƌŝ ŵĂŶĂ ŵĂŶĨĂĂƚ ĞŬŽŶŽŵŝ ĚĂŶͬĂƚĂƵ ƐŽƐŝĂů Ěŝ ŵĂƐĂ ĚĞƉĂŶ ĚŝŚĂƌĂƉŬĂŶ ĚĂƉĂƚ ĚŝƉĞƌŽůĞŚ͕ ďĂŝŬ ŽůĞŚ ƉĞŵĞƌŝŶƚĂŚ ŵĂƵƉƵŶ ŵĂƐLJĂƌĂŬĂƚ͕ ƐĞƌƚĂ ĚĂƉĂƚ ĚŝƵŬƵƌ ĚĂůĂŵ ƐĂƚƵĂŶ ƵĂŶŐ͕ ƚĞƌŵĂƐƵŬ ƐƵŵďĞƌ ĚĂLJĂ ŶŽŶ ŬĞƵĂŶŐĂŶ LJĂŶŐ ĚŝƉĞƌůƵŬĂŶ ƵŶƚƵŬ ƉĞŶLJĞĚŝĂĂŶ ũĂƐĂ ďĂŐŝ ŵĂƐLJĂƌĂŬĂƚ ƵŵƵŵ ĚĂŶ ƐƵŵďĞƌͲƐƵŵďĞƌ ĚĂLJĂ LJĂŶŐ ĚŝƉĞůŝŚĂƌĂ ŬĂƌĞŶĂ
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