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All Journal Indonesian Accounting Research Journal
Cica Purnamasari
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pemanfaatan Sewa Aset Daerah dalam Upaya Mempertahankan Opini WTP atas LKPD Provinsi Jawa Barat Cica Purnamasari; Mia Rosmiati; Neneng Dahtiah
Indonesian Accounting Research Journal Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.926 KB) | DOI: 10.35313/iarj.v2i1.3080

Abstract

The West Java Provincial Government has received WTP opinion 9 times since 2011. However, asset issues are still a finding, including the utilization of regional asset leases. This research aims to analyze procedures and problems of the use of regional asset leases, and to know the efforts of the West Java Provincial Government in overcoming these problems. The research method used is qualitative research method with descriptive analysis approach, with data collection techniques are interviews, observations and documentation. The results showed that the utilization of regional asset leases in the Regional Government of West Java Province was guided by Permendagri Number 19 of 2016 and West Java Regulation No. 46 of 2017. Problems in the implementation of the use of regional asset leases are the signing bureaucracy of the approval and lease agreement, applicable regulations, determination of rental rates and lease renewal times, and land disputes. The government's efforts to address this problem are revise regulations, socialize government assets, safeguard assets and carry out administrative order.
Co-Authors Mia Rosmiati Neneng Dahtiah