PENAKSIRAN NILAI ASET DAN MANAJEMEN ASET DI SEKOLAH MENENGAH KEJURUAN

Abstract

The purpose of this research is to; Calculating the estimated value of current assets in SMK Muhammadiyah 7 Gondanglegi; Calculating the estimated value of fixed assets in SMK Muhammadiyah 7 Gondanglegi; Calculating the estimated value of the asset is not fixed in SMK Muhammadiyah 7 Gondanglegi; Know the asset management in SMK Muhammadiyah 7 Gondanglegi. To achieve that goal this research is implemented by a descriptive method. The data collection techniques used are by observation methods, documentation and interviews. While the research object is done in SMK Muhammadiyah 7 Gondanglegi. The analytical techniques used are descriptive analysis by data on all assets owned by the school, calculating the value of the assets and reduced by the depreciation rate, and then the value of the asset owned by the school. The results of this study indicate that; Assets owned by SMK Muhammadiyah 7 Gondanglegi belong to current assets, fixed assets, and intangible assets; Based on the results of the study is known that the estimated tangible assets owned by the school is Rp 224,474,037.00. Estimated value of electronic category asset Rp 169,454,490.00. Estimated value of vehicle assets Rp 465,709,286.00. Estimated value of land and building assets Rp. 57,380,000,000.00.