PERANAN BADAN PENGELOLA KEUANGAN DAN ASET DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH KABUPATEN PASAMAN BARAT
Abstract
Regional Financial and Asset Management Agency in West Pasaman Regency is a body that conducts oversight in the management of Regional Finance and Assets of West Pasaman Regency, regulated in the Regulations of West Pasaman Regent Number 88 of 2016 concerning Position, Organizational Structure, Duties and Functions and Work Procedures of Financial Management Bodies and Regional Assets. The formulation of the problem in this study are: (1) What are the duties and functions of BPKAD in managing Regional Finance in West Pasaman District ?, (2) What are the barriers for BPKAD in managing finances in West Pasaman District? and (3) What efforts have been made by BPKAD to Manage Finance in West Pasaman District? This type of research uses sociological legal research methods. Data sources are primary data and secondary data. Data collection is done by library research and interviews. The results of the study are as follows: (1) Tasks and Functions of BPKAD in regional financial management in Baerat Pasaman Regency are planning, implementation and financial accountability in accordance with applicable laws, (2) BPKAD's obstacles in managing finances in West Pasaman are incompatibility of performance indicators which is set in the DPA-SKPD with the supposed indicators, because there are additions or subtractions of performance indicators, so that financial management cannot be done properly. (3) BPKAD's efforts to manage finances in West Pasaman Regency The addition of Manpower in each SKPD adds a professional workforce and is able to be responsible for what he does, so that according to the plan that has been determined and does not exceed the SKPD in financial management.
Keywords: Role, Regional Asset and Management Agency, West Pasaman RegencyReferences
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