Tinjauan Prosedur Pemanfaatan dan Efektivitas Barang Milik Daerah pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara

Abstract

Regional assets are a crucial aspect of regional government administration, serving to support the implementation of governmental duties and functions. This study aims to examine the procedures and effectiveness of the utilization of regional assets. A descriptive qualitative method was employed, with data collected through interviews and documentation, and the findings were presented in narrative form. The study found several obstacles in the utilization of regional assets, including a shortage of asset valuation personnel and the presence of unused assets. These issues indicate that the utilization of regional assets at the Regional Financial and Asset Agency of North Sumatra Province is still considered suboptimal and ineffective.