ANALYSIS OF CONSEQUENCES OF NON PRODUCTIVE ASSET WRITE OFF IN ORDER FOR COMPANY OPTIMATION Case Study: Asset Management PT.TELKOM, Tbk

• Main Author: Hariyanto (NIM 291 05 349), Agus
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/5670
• Institution: Institut Teknologi Bandung

Abstract : <br /> <br /> <br /> <br /> <br /> TELKOM vision To Become a Leading InfoCom Player in the Region has motivated the company to deal with current challenges in order to be a winner in information and telecommunication business competition. One of the strategy that can be adapt to face the challenges is making the asset efficient or asset optimalization, it is mean that the non productive asset or non supported to business core can be write off or can be sold. The objectives of this study are to identify possible problems and the consequences after the company sell their asset (lands and buildings) and provides possible optimal solutions to the company. The object analysis is focus on land and building asset on Ahmad Yani street Rengat Riau province which has been sell in 2003. This study was conducted through an exploration and data collected. The exploration has its result that indicates asset on Ahmad Yani Rengat street which have its status as Useability Right, has caused some problem, because the buyer can not do the (balik nama). In accordance with the goverment law that said the government company asset/Telkom which its property rights status is Useability Right that can not be use again for the operasional issue of the company, then the company(Telkom) must hand over the asset to the government, and can not be sold. To increasing its status from the Useability right to (hak guna bangunan) became the optimal solution. But, because there is Rengat problem, Telkom must spend as much as Rp.245.000.000,- for handling the rise of current right to the (Hak Guna Bangunan). Meanwhile the asset of soil and building with its status is Useability rights that had been sold as many as 253 location and has a potential to couse the problem in future.