Faculty of Economics and Bussiness Mulawarman University
Abstract
Based on the mandate of Law No. 23/2014 on Local Government, management and authority of senior and vocational high schools in the regency and city governments were taken over by the provincial government. The handover began on March 2016 and must be completed in early 2017. In the province of West Java, the value of the assets of the senior and vocational high school that had been handed overreached 5 trillion rupiahs. This study aims to determine the process, the problems were faced and the accounting treatment of the assets transferred. This research uses descriptive qualitative method using empirical data collected through observation, interviews, and documentation. The results showed that the transfer of these assets actually caused many problems which were mainly caused by the large amount and value of the assets and the location of the assets which were spread throughout the provinces of West Java. The main problems in the transfer of these assets are: the limited time, incomplete assets documents; assets documentations are not accordance with accounting system; inadequate quality and quantity of personnel; and greater problems will be faced after the transfer process is complete, because the province will be heavily burdened with the task of managing a large number of assets. Those assets are separated in wide area, and some of them are difficult to reach thus make complicated problem in coordination and supervision
