This study aims to dete1mine how the implementation of the fixed asset
write-off system in Badan Pengelolaan Pendapatan Keuangan dan Aset Daerah
Banjamegara Regency. The author conducted this research because the
Govemment in canying out govermnent activities cannot be separated fiom fixed
assets/BMD, but to maintain the fixed assets itself requires a large APBD, so if
there are assets that cannot be used effectively and maximally or in a severely
damaged condition it will burden the APBD. Therefore it is necessary to write off
assets. In conducting the research, the author uses primary data and secondary data.
Primary data is the observation method canied out during fieldwork practices, the
interview method by inte1viewing employees who handle asset write-offs, and
secondary data, namely the document analysis method and analyzing data related
to asset deletion, both data such as books, joumals, and asset write-off documents
at BPPKAD Banjamegara Regency.
The results of the research on the asset disposal system at the BPPKAD
Banjamegara Regency, namely from submitting proposals/requests for asset writeoff
from various OPDs then checking, evaluating, submitting approval letters for
deletion and transfer, transfer, submitting a letter of deletion to the Secretruy, delete
the asset list in SIMDA BMD ru1d the last one makes an asset write-off joumal in
SIMDA Finance. The system is following Petmendagri No. 19 of 2016. The
obstacles faced are the list of proposed assets that are not following the KIB, and
the number of assets is not the same as that proposed. For this reason, the Asset
Sector should appeal to the OPD proposing the abolition so that in making a list of
items for deletion, it is recommended that the KIB and the items be checked first
regarding the amount.