Indonesian Accounting Research Journal
Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)

Optimalisasi Pemanfaatan Sewa Barang Milik Negara di Politeknik Negeri Bandung

Maulanii, Nishrina Zukhrufi (Unknown)
Nugraha, Darya Setia (Unknown)
Putra, Sugih Sutrisno (Unknown)



Article Info

Publish Date
28 Feb 2025

Abstract

This study aims to find out the implementation of the utilization of state property leases at the Bandung State Polytechnic based on Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property as well as the constraints and optimization efforts being made. This study used descriptive qualitative method. Data collection is done by interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study indicate that the implementation of leasing State Property at the Bandung State Polytechnic is in accordance with the provisions contained in the Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property but cannot be said to be optimal, as evidenced by the lack of supporting facilities for activities rent and existing human resources are inadequate so that supervision and monitoring of the leased property does not run effectively and efficiently.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...