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ANALISIS IMPLEMENTASI PLANT ASSET MANAGEMENT DENGAN METODE LIFE CYCLE ASSET MANAGEMENT PADA BUDIDAYA TAMBAK UDANG VANNAMEI (Studi Kasus MSTP Universitas Diponegoro)

*Luvina Nirmala Rahmahadi  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Dwi Cahyo Utomo  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract
This research aims to analyze asset management through the examination of implementation using plant asset management via the asset management life cycle in shrimp farming, which consists of planning, procurement, maintenance, and disposal. In addition, this research aims to determine the value of plant assets arising from the asset management life cycle approach in shrimp farming. This is intended as a guideline for asset management so that it can be used optimally. This research uses a qualitative method with a case study approach and takes the research object from D-20 Pool Cluster A and B, which consists of 8 (eight) pools at the Marine Science Techno Park, Jepara. The findings from this research indicate that the asset management life cycle has not been fully implemented at the MSTP of Diponegoro University. Asset planning has been implemented in the application of the asset management life cycle at MSTP Diponegoro University, but procurement has not yet taken place. In terms of utilization and maintenance, it has been implemented, and the disposal has not been carried out because the asset is still functioning well. The application of life cycle costing up to cycle 7 (seven) demonstrates effective asset utilization and the ability to provide alternative decisions by calculating all direct costs incurred by decision-makers over the economic lifespan of the capital under comprehensive conditions.
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Keywords: Asset Management, Plant Asset Management, Asset Management Life Cycle, Life Cycle Costing

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