ABSTRACTION

One of the objectives of College is to prepare sudents or educative participant become society member who own ability of professional and/or academic able to apply, developing and/or enriching science knowledge, technological and/or artistry. There in a or some process to achieve the objective of the academic, that named academic activities. Academic activities need appliance assist or equipment for the memperlancar of, to facilitate or maximizing the result of which wish to be reached the. The equipments for example, blackboard, white board, overhead projector, typewriter, computer, and many again. Appliance assist or this equipment are asset, that need an certain management in order to achieve the objectives of the academic.

According to Siregar ( 2004), the definition of asset in general term is thing or anything having economic value, commercial value or exchange value had by corporation, individual or institution. In the fact, continuously, this asset management consist of 5 (five) activities or job steps which interacted and integrated one another, they are : 1) Stocktaking asset; 2) Legal of audit; 3) Assessment of asset; 4) Optimise of asset and development of Management Information System of asset, on controll and operation of asset.

At Politeknik Negeri Bandung, especially in Jurusan Administrasi Niaga, there are 1842 in amount of asset academic, spread over at class room and laboratory (data of Daftar Inventaris Ruang, 2005). Most of them are white board, overhead projector, typewriter, set of computer, and other elses. These asset are the state-owned goods (Barang Milik Negara) which in its management have to guidance with Peraturan Pemerintah No.6 Tahun 2006 tentang Pengelolaan Barang Milik Negara/Daerah and Peraturan Menteri Keuangan Nomor 120/PMK.06/2007 tentang Penatausahaan Barang Milik Negara. Stocktaking included in that management and administration of Barang Milik Negara. Based on those regulation, stocktaking define as activity to data conducting, record-keeping and reporting the result of them.

Activity of stocktaking academic asset in Politeknik Negeri Bandung done by Urusan Inventaris which under Sub Bagian Tata Usaha Politeknik Negeri Bandung. This activity covering the data conducting, identification, and reporting the result from the activity.