ANALISIS PENGUNAAN DAN PEMANFAATAN BARANG MILIK DAERAH DI BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN KOTA TOMOHON

Abstract

The use and utilization in the cycle of regional property management comes after needs planning and budgeting and use. Regional property is controlled and owned by the government, which is expected to be used for the community. For this reason, the use and utilization must be carried out as much as possible. Tomohon City, which so far has received seven Unqualified BPK opinions, already has good asset management considering the large number of Tomohon City assets so that this research becomes interesting to know the management of regional assets related to the use and utilization of assets that play an important role in the management cycle regional property.