Analysis of Asset Use and Utilization to Reduce Fraud in Regional Fixed Asset Management in West Sumatera Province's Management, Finance, and Regional Asset Agency

Authors

  • Nur Aziza Universitas Pembangunan Panca Budi Author
  • Rahima Br Purba Universitas Pembangunan Panca Budi Author

Keywords:

Land asset management, asset use, asset utilization, minimizing fraud

Abstract

Domestic Government Regulation Number 19 of 2016 concerning the Management of Regional Property regulates each government agency to regulate and implement the management of regional assets in accordance with applicable regulations. The Regional Finance and Asset Management Agency (BPKAD) of West Sumatra Province as the representative of the West Sumatra Provincial Government in managing regional assets. The BPKAD of West Sumatra Province carries out the use and utilization of assets in supporting the government's work program in optimizing regional asset management and preventing fraud in regional fixed assets. The research method used is the descriptive analysis method. The results of the study indicate that the use of land assets is in accordance with applicable regulations, while the utilization of land assets has not yet been optimally implemented because asset utilization activities have not been fully implemented as stated in the regulations. The potential for fraud still exists because land records have not been fully completed as they should be.

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Published

03-03-2025

Issue

Vol. 2 (2025): 2nd ICANEAT

Section

Articles

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Copyright (c) 2025 Nur Aziza, Rahima Br Purba (Author)

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