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"Par être émis le décret du numéro 3/1989 d0UU au sujet de la règle d'investation qui exige d'entourer l'entreprise d'etat (PT. Telkom et PT. Indosat) dans le secteur de télécommunication et qui donne le permis opérationnel de (ÌSM-900 aux plusieurs fournisseur de télécommunication, signale le début du développement mobile de télécommunication en Indonésie, Il y a beaúcoup d'opérate qui apparaissent et développent son service dans toute la région de l'indonésie, ceux sont: PT. Telkomsel, PT. Satelindo et PT. Excelcomindo. En 2000, le gouvernement a émis le numéro 5212000 de pp au sujet de la déréglementation dans le secteur de télécommunication que les marques disparaissent la droite exclusive des compagnies d'etat et signale que Ja concurrence élevée dans ce secteur a se commencer. Les actions de la PT. Satelindo étaient appartiennent des plusieurs compagnie étrangère et compagnie domestique, mais au milieu de cette année toutes actions ont lieu appartiennent de la PT. Indosat. La PT. Satelindo a commencé ses affaires en 1993 par 3 affaires principales, ceux sont : Le fournisseur cellulaire, le service par satellite et le cadran direct international, l'affair cellulair qui a être commencé de Jakarta etait plus développe que les autres affaires et c'est devenus 'le marché leader' dans la région de Jabotabelc et le deuxième plus grand en Indonésie avec le premier produit 'The Satelindo GSM' comme la carte payée-après. Après le déclin énergique du client dans le début de la crise monétaire en Indonésie, Satelindo lancait le nouveau produit 'Mentari' comme la carte pré-payée avec des plusieurs avantages qui étaient disponible pour attirer l'attention du public de Jabotabelc pour défendre son mode des concurrents. En 2001, Le gouvernement a donné Le permis du Dcs-1800 opérationnel qui est le système de mise à niveau du Gsm90O à plusieurs nouvelles entreprises ou aux entreprises d'exister, inclue PT. Satelindo. Ce permis a crée une condition plus concurrentielle dans le secteur mobile de télécommunication. Pour renforcer sa position et pour défendre son mode dans la région de Jabotabek, elle a combiné ces technologies. Et qu'elle a lancé le nouveau produit pour la carte payée-après et la carte pré-payée qui pourraient être intensivement terminées par les dispositifs attrayants et les services attrayants au client. Mais iL y a beaucoup de chose principale qui doit être mis l'accent sur l'entreprise pour donner le service de satisfaction au client, comme : la largeur du signal d'assurance, de la qualité de réseau et de l'atteinte de service qui est encore focalisée à Jakarta. Par entièrement la commande de dessous de la gestion d'Indosat qui a l'expérience élevée et a la culture forte dans le secteur de télécommunication avec l'état économique de l'indonésie qui commence à être meilleure, Satelindo a la chance élevée pour rester comme le plus grand opérateur dans la région de Jabotabek ou d'ailleurs nationalement."

"ABSTRAITLe rôle de l?industrie de ciment est important dans le dévelopement de certains secteurs d?activités en Indonésie. PT. Indocement TP en tant que gros producteur du ciment en Indonésie, dispose de capacité de production 13 millions tonnes/an et couvre 20 % de la part de marché national.Cette entreprise produit plusieurs type de ciment entre autre du ciment de type Portland I, Il, IV, oil wheel cement et du ciment Pozzolan.Dans t? industrie de ciment en Indonésie, les problémes importants se passe souvent au systéme de transport auquel PT. Indocement TP subit également ces problémes. Elle dépense 14 % de prix de vente pour le coût de transport. C?est pourquoi la réalisation de ce stage s?appuie sur des activités du systéme de transport interne (transportation des matièrer primières) et de transport externe ( distribution du ciment sur le marché).Dans le systéme de transport interne (transportation des matiéres premières), ¡e probtéme principal est la désharmonie de fenction entre des appareils de chargement (wheel loader) et des appareils de transport ( dump truck).Afin de resoudre ce probléme, ce rapport analyse la duration de rotation moyenne sur des appareils de transport, sur sa productivité et son facteur équilibré ( match factor).Dans le systéme de transport externe ( distribution de ciment sur le marché), les problémes se posent sur la limite de capacité des appareils de chargement à cause de la limite des facilités d?Infrastructures ( accés routier ) et La limite de facilités de débarquement de ciment au port. La solution que ce rapport essaie de proposer est de faire une analyse sur la possibilité de développement d?un stockage à Cigading et à Padalarang ainsi de proposition de développement des appareils de débarquement au port Tanjung Priok.Ce rapport de stage presente sa composition lors de l?analyse sur ¡?efficacité du systéme de transport interne et externe, description généralle, J?analyse sur des actiivités du systéme de transport, identification des problémmes et son analyse ainsi que ¡a conclusion de tous ces problèmes.

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ABSTRACTThe role of cement industrie is significant in development some sectors activities in Indonesia. PT Indocement TP as a large producer of cement in Indonesia, lays out of output 13 tons million / year and covers 20 % on behalf of national market. This company produces several type of cement amongst other things cement of the type Portland I, Il, 1V, oil wheel cement and Pozzolan cement.In the cement industry in Indonesia, the significant problems often occurs to the system from transport to which PT Indocement TP also undergoes these problems It expenditure 14 % of selling price at the cost of transport. It is why the realization of this training course emphasize on activities of the system of internal transport (transportation of the raw materials) and of external transport (distribution of cement on the market). in the system of transport interns (transportation of the first materials), the principal problem is the disharmonie of fonction between fiel loading machines (wheel loader) and mode of transport (dump truck). In order to result this problem, this report/ratio analyzes the duration of average rotation on mode of transport, its productivity and its balanced factor (match Factor).In the system of external transport (distribution of cement on the market), the problems are posed on the limit of facilities of infrastructures (acces road) and the limit of facilities of cement unloading to the port. The solution that this report/ratio tries to propose is to make an analysis on the possibility of development of a stockage in Cigading and Padalarang thus of proposal for a development of the mode of unloading to the Tanjung Priok port.This report/ratio of training course presente its composition at the time of the analyse on the effectiveness of the system of internal and external transport, general description, the analyse on activities of the system of transport, identification of the problems and its analysis as well as the conclusion of all these problems."

"Tesss ini membahas penerapan prinsip-prinsp good government governcmce pada manajemen keuangan instansi pemerintah pengguna anggaran, Direktorat Profesi Pendidik (Ditprodik). Studi ini dilaksanakan berdasaraan tinjauan literatur mengenai keuangan negara. Hasil studi ini menyarankan dalam pengelolaan keuangan Ditprodik akan lebih baik hasilnya jika melakukan optimalisasi pengaturan unsur-unsur manajemen keuangan yang menjadi kewenangannya sesuai asas pengelolaan keuangan negara yang baik. Pengaturan yang diperlukan disini yaitu yang diharapkan dapat meningkatkan kinerja dan pelayanannya kepada publik dalam menjamin ketersediaan dan peningkatan mutu guru yang profesional.

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The study is focused on implementation of good government governance principles on government institution which has budget spending authority, Directorate Of Teaching Proffesion (DTP) fmancial managemet. The study based on review of Jiterature which related to Government Financial. The study result suggested that DTP financial management should be better by optimization the authority elements of the DTP financial management. Its hoped done by implementation the principles of good government financial management. The regulation required in this object which expected to improve performance and public service to ensure the responsiveness and quality improvement of , profesional teachers."

"ABSTRAKDengan kontribusi sebesar 52,5% (tahun 2000), pajak merupakan penerimaan negara yang cukup diandalkan. Pajak merupakan kewajiban kepada negara dan dengan sistem self-assessment yang dianut, wajib pajak diminta untuk aktif dalam melaksanakan hak dan kewajiban perpajakannya. Sedangkan aparat pajak melakukan fungsi pelayanan, pembinaan/pengawasan dan penyuluhan. Namun demikian dari angka kepatuhan pelaporan pajak dan rasio perpajakan menunjukkan bahwa kepatuhan wajib pajak masih rendah dan masih cukup besar potensi pajak yang belum tergali. Pajak harus dipasarkan, dalam arti bagaimana membuat masyarakat wajib pajak itu patuh dan bersedia melakukan kewajiban perpajakannya dengan baik. Dalam hal ini fungsí penyuluhan harus ditingkatkan, perpajakan harus dapat dikomunikasikan dengan tepat dan benar kepada wajib pajak. Pemahaman needs dan wants wajib pajak merupakan masukan dalam membentuk suatu strategi dalam mengkomunikasikan perpajakan kepada masyarakat wajib pajak.Penelitian untuk mendapatkan suatu strategi komunikasi pajak, dimulai dengan mencari informasi mengenai persepsi, sikap dan perilaku wajib pajak. Penelitian atas hal tersebut dilakukan dengan menyebarkan kuesioner kepada 130 wajib pajak (perorangan dan badan) yang diambil dengan menggunakan pendekatan non-probability sampling dengan metoda convenience sampling. Pemilihan responden dilakukan di wilayah Jakarta dan sekitarnya, yaitu di perumahan, perkantoran dan rumah sakit. Sedangkan untuk pelaksanaan penelitian digunakan metode drop-off survey dengan sistem self-administered questioner. Data yang diperoleh selanjutnya diolah dengan menggunakan kompuler SPSS versi 10.Dari hasil penelitian didapatkan bahwa 3 asosiasi utama dari kata pajak adalah: (1) kewajiban warga negara, (2) kewajiban memotong, menghitung, membayar dan melapor, dan (3) keuangan (uang tidak cukup, pengeluaran ekstra). Sedangkan 2 alasan utama membayar pajak adalah sebagai kewajiban dan takut sanksi. Hal tersebut menunjukkan adanya 2 macam wajib pajak, yaitu yang sudah sadar akan kewajiban dan lainnya adalah supaya tidak kena sanksi. Alasan utama tidak membayar pajak adalah karena tidak mengerti perpajakan dan manfaat pajak yang belum dirasakan. Hal ini menuntut peran Direktorat Penyuluhan Pajak untuk dapat memberikan informasi tentang teknis perpajakan dan pemanfaatan pajak.Secara umum, wajib pajak menilai sangat penting seluruh atribut pelayanan pajak, dimana petunjuk pengisian merupakan peringkat pertama. Pengetahuan dan pemahaman wajib pajak terhadap perpajakan belum cukup baik dilihat dari jumlah wajib pajak yang pernah mendapatkan sanksi pajak. Sedangkan sumber informasi Langsung dari aparat pajak merupakan pilihan kesekian, karena wajib pajak temyata lebih memilih media sebagai sumber informasi utama.Dalam hal pelaksanaan kewajiban perpajakan, wajib pajak sebagian besar menyatakan ingin melaksanakan sendiri kewajiban pajaknya sendiri dengan alasan ingin mengetahui perpajakan secara langsung, sedangkan yang memilih melaksanakan kewajiban perpajakannya melalui pihak ketiga memberikan alasan tidak mengerti pajak. Sekali lagi unsur tidak mengerti pajak menjadi isu disini.Wajib pajak mempunyai persepsi yang masih cenderung positif terhadap kondisi pelayanan pajak saat ini, kecuali untuk prosedur dan transparansi. Sedangkan kondisi penyuluhan pajak dipersepsikan Iebih positif.Dalam strategi komunikasi yang diberikan target audience-nya adalah wajib pajak, baik yang sudah mempunyal persepsi yang baik altu belum informasi harus dibangun dengan memberikan pesan yang sesuai dengan kebutuhan wajib pajak (informasi petunjuk teknis dan transparan pemanfaatan pajak), dengan penyajian yang menampilkan kelebihan dan kelemahan, mempertimbangkan tata letak dan urutan penyajian, serta pertimbangan waktu promosi. Media yang digunakan sebaiknya media yang memiliki jangkauan yang luas karena pajak merupakan program nasional, baik itu media broadcast, media cetak, media elektronik, display dan juga dengan memanfaatkan aparat pajak yang tersebar di seluruh kantor pajak seluruh Indonesia. Selain ¡tu suasana dan event merupakan media yang dapat digunakan.Dari hasil penelitian yang diperoleh, diberikan beberapa saran yaítu: pertama, membuat suatu positioning Ditjen Pajak yang mampu membuatnya beda dan membuat tertarik wajib pajak, dengan cara mengganti istilah penyuIuhan dengan sesuatu yang Iebih segar, misalnya komunikasi pajak, disamping artinya Iebih luas juga memberikan arti timbal balik (dua arah). Kedua, melakukan promosi yang melibatkan semua potensi yang ada (aparat pajak dan melaui media) dengan mempertimbangkan jumlah anggaran yang tersedia. Format interaktif yang melibatkan wajib pajak harus dilakukan. Ketiga, melakukan kerja sama dengan instansi lain dalam hal memberikan informasi pemanfaatan pajak, misalnya jika ada instansi yang membangun sarana umum yang dananya berasal dari pajak, sebaiknya di dekat lokasi dibuat spanduk bertuliskan ?dana untuk rnembangun sarana umum ini diperoleh dari pajak yang anda bayarkan?. Terakhir adalah melaksanakan komunikasi internal. Mengingat seluruh anggota organisasi sebenarnya menjalankan fungsí marketing, maka pemberdayaan aparat pajak perlu ditingkatkan dalam hal keahlian teknis perpajakan dan keahIian public relation. Disamping itu mengembangkan teknologi yang dapat mempermudah pelayanan pajak. Yang juga penting adalah mengenai sistem reward dan punishment bagi aparat pajak dalam melakukan pelayanan pajak. dimana hal tersebut juga akan dikomunikasikan ke wajib pajak "

"ABSTRAKTesis ini membahas mengenai perancangan dan analisis sistem informasi akuntansi siklus pendapatan PT ABC (Perusahaan Kontraktor). Penelitian ini adalah penelitian studi kasus pada perusahaan kontraktor dengan menggunakan data primer dan data sekunder. Metode penelitian yang digunakan dalam perancangan dan analisis sistem informasi akuntansi pada siklus pendapatan PT ABC adalah wawancara dan observasi beserta studi kepustakaan. Hasil penelitian menunjukkan bahwa perancangan sistem informasi akuntansi memudahkan proses pembelian material hingga penagihan proyek tercatat dengan komputerisasi sehingga perusahaan mengetahui laporan kinerja keuangan. Sistem informasi akuntansi membantu perusahaan untuk memantau proses pembelian material melalui data supplier yang berkinerja baik (kualitas tinggi, pengiriman cepat, dan murah). Manajemen dapat menarik laporan pendapatan dan pembelian material perusahaan secara akurat dan cepat melalui program sistem informasi akuntansi.

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ABSTRACTThis thesis discusses the design and analysis of accounting information system related to the revenue cycle at PT ABC Company (Contractor). This research is a case study on the company's contractors using primary data and secondary data. The research method used were interviews and observations together literary study. The results showed that the design of accounting information systems is to facilitate the purchase of material recorded with computerized billing project so that the company knows the financial performance report. Accounting information systems help companies to monitor the purchasing process through data material suppliers that are performing well (high quality, fast delivery, and low price). Management can withdraw earnings reports and corporate material purchases accurately and quickly through the accounting information system."

"ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan merancang Sistem Informasi PSAK pada Bank X. Sistem Informasi PSAK pada Bank X merupakan sistem yang dibuat guna mendukung implementasi terhadap ketentuan PSAK 50 dan PSAK 55. Sistem PSAK ini digunakan untuk melakukan proses perhitungan data aset dan kewajiban keuangan yang dimiliki oleh Bank X sehingga laporan keuangan yang disajikan menjadi wajar dan memberikan informasi yang bermanfaat bagi pembaca laporan keuangan. Sistem ini dikembangkan untuk mempermudah perhitungan amortisasi dan penurunan nilai terhadap produk-produk yang dimiliki oleh Bank X. Analisis yang dilakukan pada penelitian ini menggunakan metode FAST (Framework for the Application of System Techniques). Metode yang digunakan untuk mengumpulkan data adalah melalui observasi terhadap sistem yang tengah berjalan, melakukan wawancara dan studi kepustakaan. Hasil yang didapatkan dari penelitian ini adalah dengan adanya dukungan Sistem PSAK, membantu pihak manajemen Bank X dalam pengambilan keputusan, evaluasi, dan pengendalian secara lebih cepat serta perhitungan amortisasi dan penurunan nilai menjadi lebih efektif dan efisien.

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ABSTRACTThe purpose of this research was to analyze and design PSAK Information Systems in Bank X. PSAK Information Systems in Bank X is a system created to support the implementation of PSAK 50 and PSAK 55. The PSAK system is used to perform the calculation of assets and financial liabilities data held by Bank X in order that the financial statements to be qualified and provide useful information for the readers of the financial statements. The system was developed to simplify the calculation of amortization and impairment of products owned by Bank X. The analysis performed in this study was using the FAST (Framework for the Application of System Techniques). The method used to collect data was through observation of a running system, conduct interviews and literature study. Results obtained from this research were the support of PSAK system helped management of Bank X in decision-making, evaluation, quicker in control and also amortization and impairment calculations become more effective and efficient."

"ABSTRACTPT. Marubeni Steel Processing Indonesia (MSPI) is one of manufactures that havesupported another manufactures in Indonesia, MSPI participates in steel processing. Itsactivities are ?Slitting? the coils and ?Shearing? or Cutting in pieces the steel coils. Thecompany income is divided in three categories. The first category is material sales whilecutting, which has a good reputation for his high reliability in measuring of cuttingqualities. The second category is ?Tolling Job? or only cutting the steel coils that arcbelong to other companies or only the service income. The last category is ?Trading? thesteel coils without cutting. The best results of them are in the first category. At this moment, PT. MSPI has lack of information as the result of inaccurateanticipation in sales and stocks information. In 2000, PT. MSPI didn?t build his salesbudget. The enterprise has built it based on sales of the preceding year and adding themabout between 10% and 15% for each month. If we compare the budget and monthlysales report, there is a gap between them and they vary more than 40%. It could influenceanother budget such as the production budget, the treasury budget, and the finance reportprojected. Then, in the stock management, there are another gaps between the deliveries andthe stocks in Warehouse. The discrepancies inventory reports between the Deliverydepartment and the Accounting department has been caused by human error. Therefore,due to these gaps, PT. MSPI could lose USD 224,980.56 in year 2000 In June 2001, PT. MSPI has obtained PT. Samatech that has an activity«Stamping». MSPI has developed a new divisioni the finance division, This division hasan important role iii order to develop the sale budget ¡ 2002 and in the following years. The most possible solution to resolve the problem is while developing a budgetbut it should be based on the statistic theory. We can use « Time-Series Models ». TheCompany could use this budget in order to diminish the gaps. But MSPI has to tookrough it in 2002 if this budget will be suit to the current sales. In stocks management, itis better to use ?Bar code? to prevent gaps in the inventory account. But the company hasto spend a lot of money if they want to use it, whose Cost approximately IDR100,000,000,00 or USD 10,000.00. Therefore MSPI must consider realizing it. The reportof the Delivery department has to be integrated with the report of the Accountingdepartment. We can use the information system in order to realize it. "

"ABSTRACTWith the contract of affermage in 1966, Generale des Eaux?Loire Poitou hasbeen chosen as the délégataire of the town ?Mayenne? with the nature of the serviceon branching, water meter, distribution, and client service. She must control technicalorder while taking care the management of the client service, to commit daily on theworking of facilities, and with the Mazeaud law (08-02-1995), she has an obligationto provide annually to the town hail, a summary of activities have been done, likesorne modification of the network, and so on, which integrates as a part of financialreport. The interest of a mathematical model of network of drinking waterdistribution has a goal for knowing the conditions of the existing or extensionnetwork and to select the best solution that gives the optimalisation of the investmentprograms to satisfy and to complete the needs in drinking water in the future years.Generale des Eaux has to propose this solution as a technical and financialpropo?itiOfl. and then submit it to the town hail. The price that is proposed must bethe most interesting with the best technical aspect. From a technical viewpoint this project gives a chance to Generale des Eauxto prove her technical capacity. The performance and professionalism are importantbecause the town hail only thinks on the result of the technical rnanagement theservices and the daily working engagement by Generale des Eaux in the field. This isgoing to give a confidence of the continuity of the contract by the town hall. From the commercial view, an engagement with the community canaccelerate the other communities to delegate their services of water and wastewatermanagement to Generale des Eaux The confidence of the customers gives theimportant contribution to develop her business in this segment in the future years. Inthe industry, she proposes to the big-medium enterprises, a complete range ofbenefits, such as: an intervention of emergency, a diagnosis of the suits and hydraulicnetworks, a global management of facilities, accompaniment of certification steps,etc. These services can interest enterprises that need professional expert for themanagement of water and wastewater purification."

"The result of this study show that the owner managers tend to view the accounting information as an absolute truth seen from its function as a means of score keeping, attention directing and problem solving.Another findings indicate that the owner managers have a fairly positive perception on the capability of the professional managers (non-owner managers) in increasing the welfare of their principal. However, they are still concerned about the negative side of professional managers performance, that is, selfishness.In spite of this negative perception mentioned above, the owner managers still believe that there are some control devices that can be used as a set of tools for overcoming this potential negative behavior.Another interesting findings indicates that although the sub-ordinates (non-owner managers) are often involved in financial decision making process, the final decisions still to be made by the owner managers.Further analysis, employing regression technique, proves that the degree of participation in financial decision making process is influenced by the owner managers' perception on accounting information and the role of professional managers (non-owner managers). It implies that the more positive the owner managers' perception on the accounting information and the role of professional managers, the higher the degree of possibility of professional managers' involvement in financial decision making process is.Business and personal characteristics were also analyzed in connection with the owner managers' responses on financial control problem.By using ANOVA technique, the result of this study can be summarized as follows:- The more complex the organization is , the more positive the owner managers; perceptions on the accounting information and the professional managers (non-owner-managers) capability and also the reliability of control devices in overcoming the negative behavior of professional managers are.- The more complex the organization is, the more intensive the owner managers asking for advices from subordinate (non-owner managers) about financial problem is.- The higher of initiation (in starting up the business) is, the more intensive the owner managers asking for advices from subordinates (non-owner managers) about financial problem is.- The more intensive the owner managers in taking general management courses, the more intensive the owner managers involve the subordinates (non-owner managers) in financial decision making process and in asking for advice about financial problem are.Concerning the results mentioned above, it is clear that the degree of open management practices in family- owned firms is influenced by several factors, such as organizational complexity (especially its structure), the degree of initiation, and the intensity in taking general management courses. In addition to the factors aforementioned, the owner-managers' perception on the accounting information and the role of professional managers (non-owner managers) also influence the degree of open management practices.ImplicationsWith regard to the results of the study described in previous pages, the implications of this study are as follows :- The managerial style in family-owned firms in connection with financial decision making process tends to be centralisticanticipative.- Centralization practices in making financial decision (i.e. final decision made by the owner managers, although the subordinate, non-owner managers, have been involved in decision making process) might reflects the precautionary motive in order to maintain their properties. This phenomenon might not be conclusive for supporting the organizational growth requirements when the family owned firms become bigger and more complex.- The findings of this study also support the tentative statement given by the practitioners and management scientists in many seminar occasions (especially, Seminar on "Konsep Manajemen Indonesia" conducted at LPPM Jakarta in 1981) who stated that the managerial decision style in family-owned firms tend to be centralistic, more particularly in financial aspects. The owner-manager is a center power who play the role as "one-man show".- Since the owner-managers tend to view the accounting information as an absolute truth, the functional fixation in making financial decisions might happen. As we know that every accounting system and procedures applied by accountant has implication on producing accounting information itself. Changes in accounting system and procedures will influence the content of accounting information. Without any adjustment, the information, will be misleading. It is clear that "functional fixation" refers to the human behavior that is unable to see to see alternatives meaning or uses and its implications.- Since the owner managers tend to believe that there are some control devices that can beused effectively in order to overcome the negative behavior of professional managers (non-owner managers), the control devices such as internal audit, personal observation, budgetary control, etc. can be introduced.- Management courses offered by management training institutions need to be incited. This effort hopefully can increase the professionalism of owner-managers, particularly in practicing the open management style in line with the organizational growth.For further research, it is interesting to investigate the problem as follow :in what ways the large scale family-owned firms, such as Astra Group, Salim Group, Mercu Buana Group, etc, are managing their business, especially regarding financial control ? Are their financial control practices comparable to the small scale one which has been studied in this thesis ?"

"ABSTRACTPengelolaan aset tetap sangat diperlukan karena aset tetap merupakan bagian dari Laporan Keuangan, sehingga dengan pengelolaan aset tetap yang baik maka akan dihasilkan Laporan Keuangan yang baik.Pengelolaan aset tetap pada Pusat Perbukuan sejak tahun 2005 sudah tidak dilakukan secara manual. Pengelolaan aset tetap pada Pusat Perbukuan sudah menggunakan aplikasi SABMN (Sistem Akuntansi Barang Milik Negara). Tetapo masih ada beberapa masalah dalam pengelolaan aset pada Pusat Perbukuan seperti kesulitan dalam pengakuan aset dan kesalahan pencatatan.Oleh karena itu dengan pengelolaan aset yang baik dan dengan mengedepankan prinsip Good Governance maka diharapkan dapat meningkatkan kepercayaan dan pengakuan pihak luar terhadap pemerintah Indonesia menjadi lebih baik.Karya akhir ini merupakan sebagian syarat dalam menyelesaikan studi pada program akuntansi pemerintah Magister Akuntansi Universitas Indonesia. karya akhir ini dapat juga digunakan sebagai alat untuk mengevaluasi pengelolaan aset tetap di Pusat Perbukuan."