Analysis Of Fixed Asset Utilization Management Of Local Government At The Regional Financial And Asset Agency (BKAD) Of South Minahasa Regency

Analisis Pengelolaan Pemanfaatan Aset Tetap Pemerintah Daerah Pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Minahasa Selatan

Authors

  • Anjeli Elisabet Tutu Universitas Sam Ratulangi
  • Lintje Kalangi Universitas Sam Ratulangi
  • Stanley Kho Walandouw Universitas Sam Ratulangi

DOI:

https://doi.org/10.35794/ja.v14i02.63571

Abstract

The purpose of this study is to analyse how the management of regional fix asset utilization by the BKAD of South Minahasa Regency complies with Government Regulatioin number 28 of 2020. This research employs a qualitative descriptive method through observation, interviews, and documentation. The findings indicate that utilization of regional fixed assets by the BKAD of South Minahasa Regency has only been carried out in the forms of leasing and lending for use, and therefore has not yet fully complied with the applicable regulation.

Keywords : Management, Utilization, Regional Fixed Asset

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Published

2025-09-14

Issue

Vol. 14 No. 02 (2025): Accountability

Section

Articles

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Copyright (c) 2025 Anjeli Elisabet Tutu, Lintje Kalangi, Stanley Kho Walandouw

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