IMPLEMENTASI TUGAS DAN FUNGSI BADAN KEUANGAN DAN ASET DAERAH KOTA BANDAR LAMPUNG DALAM PEMANFAATAN DAN PENERTIBAN ASET DAERAH DI KOTA BANDAR LAMPUNG

This research is motivated by the Regional asset management in Bandar Lampung City continues to face several challenges, including unclear legal status, incomplete documentation, inadequate supervision, and suboptimal asset utilization. This study aims to analyze the implementation of Article 18(d) of Bandar Lampung Mayor Regulation Number 3 of 2024 concerning the utilization and control of regional assets and to examine its implementation from the perspective of Siyasah Tanfidziyyah. This study employs field research using a descriptive qualitative approach. Data were collected through interviews and documentation, then analyzed based on applicable laws and regulations and the principles of Siyasah Tanfidziyyah. The findings indicate that the Regional Finance and Asset Agency (BKAD) of Bandar Lampung City has carried out asset inventory, monitoring, supervision, document protection, and asset utilization to support regional original revenue. However, implementation remains suboptimal due to administrative and legal issues, limited resources, and inter-agency coordination challenges. From the perspective of Siyasah Tanfidziyyah, these efforts reflect the principles of trustworthiness (amanah), justice, public benefit (maslahah), and accountability, although their application still requires improvement. This study concludes that the implementation has been institutionally established, but stronger legal certainty, supervision, coordination, and asset utilization are necessary to ensure that regional asset management delivers tangible benefits to the community.