273
ANALYSIS THE IMPLEMENTATION OF THE LEASE OF STATE PROPERTY IN INCREASING NON-TAX STATE REVENUES
(Study At Bengkulu State Assets And Auction Service Office)
Helena Br. Allagan1, Dr. Sugeng Suharto, M.Si2, Jatmiko Yogopriyatno, S.IP., M.Si3
1Master of Public Administration, Faculty of Social and Political Sciences, University of Bengkulu
2Master of Public Administration, Faculty of Social and Political Sciences, University of Bengkulu
3Master of Public Administration, Faculty of Social and Political Sciences, University of Bengkulu
ARTICLE INFORMATION A B S T R A C T Received: 25 October 2023
Revised: 10 November 2023 Accepted: 22 November 2023
Available online: 28 December 2023 KEYWORDS
Policy Implementation, Non-Tax State Revenue, Lease of State Property
CORRESPONDENCE
Master of Public Administration THIS IS AN OPEN ACCESS ARTICLE UNDER THE CC– BY-SA LICENSE
This study aims to determine the of the implementation of the lease of State Property in terms of increasing PNBP, where this research was conducted at the Bengkulu KPKNL office. The method used in this research is descriptive qualitative research. Data collection was carried out using observation, interviews, and documentation. The data analysis technique uses data collection, data reduction, data presentation and drawing conclusions. The theory used is Nugroho's Theory, namely Socialization, Implementation, Monitoring, and Evaluation. Based on the results of the study, it was found that the socialization aspect went well, this was evidenced by the form of socialization carried out, namely through correspondence, in-person meetings, and virtual socialization which was carried out through zoom meetings which were routinely carried out 2 to 4 times a year.
Furthermore, in the implementation aspect, it has been running in accordance with PMK Number 115/PMK.06/2020 concerning Utilization of State Property, but there are obstacles, namely the number of work units that rent out BMN is still lacking, frequent changes of BMN operator work units, making communication hampered, and lastly the amount of rent set is fairly low to support PNBP. Then in the aspect of supervision, it was found that there are two forms of supervision, namely on desk, namely wasdal reports on the SIMAN application, and on site, namely directly visiting BMN rental objects, and both have been running in accordance with BMN rental supervision standards, namely PMK RI Number 52/PMK.06/
2016 concerning Procedures for the Implementation of Supervision and Control of State Goods. And finally, in the evaluation aspect, the achievement of PNBP performance from the implementation of BMN leases in the Bengkulu KPKNL working area has increased from Land/Building leases, but is considered insufficient, moreover there are still many BMNs that can still be utilized, one of which is in the form of rent.
Doi: https://doi.org/10.31186/IJPPA Available at : https://ejournal.unib.ac.id/index.php/ispaj/index
INTRODUCTION
The State Budget (APBN) is an instrument to regulate state expenditures and revenues to finance the implementation of government activities, increase national income, develop the achievement of economic growth, economic stability and determine the direction and prioritization of development in general (Nursanti, 2019). The APBN is intended for the prosperity of the people which is carried out openly and must be accountable. As a form of state financial management that is determined annually by law, the state budget posture is built by one of the state revenues and grants. State revenue in the APBN structure is formed by tax revenue and non-tax state revenue (Rima P.A Walelang, 2017).
Non-Tax State Revenue (PNBP) is one of the most important sources of state revenue in addition to tax revenue, although the largest state revenue in Indonesia comes from taxes (Dinarjito, 2017). However, not everyone knows that PNBP is a contributor to revenue for the state, although the results received are not as large as revenue from taxes and excise. Due to the unachieved taxation source, the PNBP source becomes one of the Ministry/Institution's (K/L) dependencies to finance its services to the community (Dinarjito, 2017).
As one of the sources of state revenue, PNBP management is recognized as still having several problems and weaknesses in its management.
Based on the Ministry of Finance (January 2021). It can be seen that tax revenue dominates the source of revenue for the Republic of Indonesia from 2016 to 2020.
However, PNBP has experienced growth in contributing to the state revenue sector. PNBP has increased by a percentage in 2016 of 2.5
percent, in 2017 by 18.8 percent, and in 2018 experienced a very high increase in PNBP of 31.5 percent, but in 2019 it decreased by 5.6 percent, and decreased again in 2020 by 5.0 percent.
According to Law of the Republic of Indonesia Number 9 of 2018 article 1 states that:
"PNBP comes from levies paid by individuals or entities by obtaining direct or indirect benefits for services or utilization of resources and rights obtained by the state."
Based on these laws and regulations, which become Central Government revenues outside of tax revenues and grants and are managed in the APBN mechanism. Based on the law, the objects and subjects in PNBP are all activities of rights and/or objects that are a source of state revenue outside of taxation and grants. The criteria for PNBP objects are the implementation of government duties and functions, the use of funds sourced from the APBN, the management of state assets, and the stipulation of laws and regulations.
Furthermore, the scope of PNBP objects includes six things, namely the utilization of natural resources, services, management of separated state assets, management of state property, fund management, and other state rights. The following data on the realization of PNBP in 2020 in Indonesia can be seen in Figure 1 below.
Figure 1
Target and Realization of Non-Tax State Revenue in Indonesia Year 2020
Source: Ministry of Finance (MoF), January 6, 2021
275 Based on Figure 1, it can be seen that
Indonesia achieved a realization of PNBP that was greater than the government's target. PNBP in 2020 reached IDR 338.5 trillion. This nominal is equivalent to 115.1% of the target set through Presidential Regulation Number 72 of 2020, which is IDR 294.1 trillion. In the Ministry of Finance's report, PNBP had weakened due to reduced community activities. However, PNBP strengthened again due to an increase in a number of commodity prices towards the end of
2020. Non-tax revenue from
ministries/institutions, crude oil revenue (DMO), and mining sales revenue generated the largest revenue. These three sectors, which are included in the other PNBP category, managed to contribute IDR 110.4 trillion or 32.6% of the total PNBP 2020.
In the PNBP data in Bengkulu Province, the realization of PNBP up to the first quarter of 2020 amounted to 66.61 billion, experiencing negative growth compared to the end of the first quarter of 2019, where the realization of PNBP reached Rp 129.06 billion. The decline was caused by a decrease in realization, revenue from both other PNBP and PNBP of the Public Service Agency (BLU).
Table 1
Comparison of PNBP Realization in the First Quarter of Bengkulu Province Year 2019 to 2020
Source: Directorate General of Treasury, Ministry of Finance, January 2021
One of the contributing components of PNBP in Indonesia comes from BMN management, especially at the stage of utilization of BMN that has not been used optimally by the Ministry of State / Institution (K / L). BMN has a direct role in improving the welfare of society as a result of the country's economic growth. Based on Government Regulation of the Republic of Indonesia Number 28 of 2020, it states that:
"BMN / D management which is increasingly developing and complex needs to be managed optimally."
Government asset management by the Ministry of Finance is carried out by Echelon One in charge of managing state assets, namely the Directorate General of State Assets (DJKN) where the State Assets and Auction Service Office (KPKNL) is one of its vertical agencies.
Based on Minister of Finance Regulation Number 170/PMK.01/2012 concerning Organization and Work Procedures of Vertical Agencies of the Directorate General of State Assets, KPKNL has the task of carrying out services in the field of state assets, valuation, state receivables and auctions. One of the tasks of KPKNL is the evaluation and implementation of the use, utilization, security and maintenance, elimination, alienation, supervision and control in the field of state assets, as well as coordinating the administration of State Property at KPKNL within the Regional Office.
Based on an interview with the Head of the State Property Management section (PKN), Mrs. SS said that:
"So, state property exists to support the implementation of the duties and functions of each Ministry or Institution. And in its control, there are conditions of goods that are less productive or have not been optimally utilized in their use, there are even some that
0 1 2 3 4 5
Category 1 Category 2 Category 3 Category 4Series 1
23,56 43
73,3
55,7
are not utilized at all, which are called idle assets. Therefore, the existence of BMN adds a burden to the state, namely the burden of maintenance and security costs and other costs incurred." (Interview Mrs. SS, January 28, 2020)
Based on the results of these interviews, it is known that basically, BMN is held to support the implementation of the duties and functions of each K / L in accordance with the principle of BMN management, namely the functional principle. Therefore, in the implementation of its management, BMN owned and controlled by a K/L is essentially used only for the benefit of the duties and functions of the K/L concerned.
Regarding its control, there are conditions of BMN that are controlled that are less productive and have not been utilized or are less than optimal in their use, there are even some BMN that are completely unutilized or unproductive and indicated as idle assets, or not in accordance with the principle of efficiency in BMN management. For these conditions, of course, the existence of the BMN in question can add a burden to the state related to the burden incurred, among others, in the form of maintenance and security costs and other costs incurred.
Then based on Government Regulation of the Republic of Indonesia Number 28 of 2020 Article 18, BMN / D can be determined its use status for the implementation of tasks and functions, so that it can be operated by other parties to carry out public services and the duties and functions of K / L and the relevant regional apparatus work unit. The process of determining the status of use of BMN is a requirement, if you want to carry out other BMN management. There are various ways to manage BMN, one of which is utilization.
Based on data from KPKNL Bengkulu (March 12, 2021), it can be seen that Bengkulu Province has a lot of BMN, which has the potential to be managed, one of which is by utilizing the BMN. Which then from the management by utilizing the BMN, the revenue is deposited into the state treasury, so that it can increase PNBP to increase state revenue, namely the APBN. Likewise, the PKN section employee, Mr. DS said that:
"The BMN utilization step is carried out as an effort to improve the performance and value of the BMN owned. If some assets owned by the state are in fact no longer needed, then follow- up management must be carried out to optimize their benefits. Thus it can create income to contribute to State revenue to increase APBN funds from the PNBP side."
(Interview Mr. DS, 28 January 2020) In previous research conducted by Putri F.S (2020) stated that the utilization of leases at KPKNL Surabaya was not optimal. This can be seen from the work units that lack coordination, the requirements for managing leases that are so complicated and the rental costs are so high, there are assets that are used not in accordance with their uses and there is no complete data to control assets.
Furthermore, Ratna's research (2017) states the same thing, namely that the implementation of leases carried out to increase state revenue at the Samarinda KPKNL is not optimal, where it is evident in the form of a lack of lease implementation subjects, high rental rates, long procedures, BMN is less maintained and secured, and has not made BMN leases a target that must be achieved by the work unit.
This is also felt by KPKNL Bengkulu, in the implementation of BMN utilization as can be seen in the table below, there are several BMN owned by the work unit but in its utilization,
277 namely rent, it does not report to the goods
manager, namely KPKNL. Seeing this, Mrs. SS, Head of the PKN Section, said that,
"The satker acts to seek its own benefits so that state revenue through rental utilization is not recorded in PNBP but to the satker itself. And the level of satker awareness in BMN management through utilization is not optimal, it can be seen from the level of compliance of the satker itself which utilizes BMN without the approval of the goods manager, namely KPKNL itself, and this can affect the increase in State revenue from PNBP."
(Interview Mrs. SS, January 28, 2020) So the following authors attach data regarding the List of BMN Lease Utilization without the approval of the Goods Manager at KPKNL Bengkulu, as follows:
Table 2
List of BMN Lease Utilization Without the Approval of the Goods Manager
At KPKNL Bengkulu Name work of
unit
Uilized Asset Designation Mukomuko
District Attorney
Coffee Shop Rejang Lebong
Police
Kindergarten
Lebong Police Canteen Kaur Police Canteen Bengkulu Police
Police School
Canteen
National Road Implementation
Region 1
Bengkulu
Fiber Optic Cable Line
National Road Implementation
Region 2
Bengkulu
Fiber Optic Cable Line
Office of the Ministry of Religious Affairs, North Bengkulu
Kindergarten
Source: State Wealth Management Section of KPKNL Bengkulu, February 8, 2021
Other problems that often arise related to BMN include many assets being used not in accordance with the performance of K / L in procurement, asset allocation, and reuse of existing assets (Eko Budi Hariyanto, 2018).
According to Doli D. Siregar (2020) other problems are BMN that are not used (idle), BMN that have not been used optimally for services (underused), and BMN that have not been used according to the Highest and Best Use (underutilize).
This research focuses on the implementation of BMN utilization, namely BMN in the form of fixed assets through leases, because utilization in this form in terms of economic aspects will benefit the state, in addition to reducing maintenance costs for BMN, the government also benefits from contributions in the form of rent, namely additional PNBP, as well as contributions in the form of facilities as a result of the implementation of leases. Based on this, the author writes a thesis with the title:
"Analysis of the Implementation of State Property Leases in Increasing Non-Tax State Revenue (Study at the Bengkulu State Wealth and Auction Service Office)".
RESEARCH METHODE
This research was conducted to find out the implementation of the lease of State Property in terms of increasing PNBP. The research approach used in this research is a descriptive qualitative research approach. so that data collection researchers use interviews,
observation and document collection related to the research title. The aspects of the research are 1. Socialization, 2. Implementation, 3.
Supervision, 4. Evaluation
The research location was carried out in Bengkulu City, precisely at the Bengkulu State Wealth and Auction Service Office (KPKNL) which is located at Jalan Musium Number 2, Jembatan Kecil, Singaran Pati District, Bengkulu City, Bengkulu Province. The reason for choosing the research location at KPKNL Bengkulu is because it serves the management of state assets or BMN for the Bengkulu province area. Informants were selected based on purposive sampling techniques totaling 6 informants.
The data analysis technique used is in accordance with the theory of Cresswell, (2018, p. 194) with stages, namely data collection, data reduction, data presentation, and conclusion drawing or verification.
RESULTS AND DISCUSSION
In this subchapter, the author analyzes the data from the research that has been conducted, which is related to the Analysis of State Property Leasing Services in Increasing Non-Tax State Revenue. From all the different information, it can be used to find out the answers to the previously determined aspects based on the theory of Policy Implementation according to Nugroho. Based on this theory after conducting field research, the authors conclude that the Analysis of BMN Lease Implementation in the form of BMN Land / Building is quite optimal, which is seen from the socialization carried out regarding BMN management, especially leases, has influenced work units, so that work units have begun to care about utilizing BMN.
In its implementation, it is in accordance with PMK no 115 of 2020 concerning BMN
Utilization and applicable SOPs. However, there are still some BMN operators who do not know that BMN can be leased, so coordination is somewhat hampered. In terms of supervision, it has gone well, by conducting wasdal reporting and direct supervision to BMN objects. The obstacle is that the work unit is slow in inputting the EIA report in the SIMAN application.
Regarding the achievement of PNBP performance from BMN Land / Building leases in the KPKNL Bengkulu working area, it has experienced significant changes towards a positive direction. So it can be concluded that the implementation of BMN leases is quite optimal and is in accordance with applicable regulations. This is evidenced by the information data that the author gets from the results of observations, interviews and documentation that the author has done regarding the four aspects.
The following are the results of research that researchers have done:
Leasing is an activity of utilizing state assets that are not used for the implementation of the duties and functions of the Ministry / Institution and / or optimization of BMN by not changing ownership status. Like a regulation that is always undergoing changes and improvements, the rules related to BMN utilization have also undergone many changes from time to time. In order to respond to the
279 development of good governance conditions, the
government issued Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property as a simplification of regulations related to BMN utilization to date. Through this regulation, BMN Utilization activities in the form of Lease activities, can be given tariff adjustments or provided mechanisms related to this.
Leasing aims to optimize the utilization of BMN that is not used for the implementation of functional duties and prevent unauthorized use of BMN by other parties in addition to of course generating revenue for the state from the fees paid by tenants. In principle, all State Property can be leased as long as it does not harm the state and does not interfere with the implementation of the operational tasks of an agency. Based on PMK Number 115 / PMK.06 / 2020 concerning Utilization of State Property, leasing can be carried out on part or all of the existing BMN. Prospective tenants can be from anywhere, be it individuals, cooperatives or legal entities. This opens up opportunities for the community and small and medium business actors to develop their business by renting existing BMN space. Some examples of BMN rental activities are in the form of leasing office hall space that can be used as a wedding reception venue, some land is used for the establishment of ATMs, canteens and cooperatives. This is a form of BMN optimization to help economic activities and increase non-tax state revenue. The requirements for applying for a lease are quite easy, prospective tenants submit a lease proposal to the agency as the power of goods user, then after the file is complete, the lease application is proposed to the State Wealth and Auction Service Office for further processing for the issuance of a lease approval letter including the
determination of the amount of rent to be paid as PNBP.
The Bengkulu State Wealth and Auction Service Office shows that in the elements of lease activities, namely socialization, implementation, supervision and evaluation have been carried out properly, this indicates that the implementation of BMN leases contributes good state revenue to the Bengkulu State Wealth and Auction Service Office. Leasing activities aim to optimize the utilization of BMN that is not used for the implementation of the duties and functions of the Ministry / Institution and prevent unauthorized use of BMN by other parties and also to generate revenue for the state from rental payments by tenants.
From the matrix of research findings above, it can be seen that there are still several items in the research aspects that are still not well realized. In this discussion, the author uses the theory of Ripley and Franklin (1986), which discusses the criteria for measuring implementation success, which can be seen from three aspects, namely: (1) the level of compliance, (2) the smooth functioning of activities, and (3) the realization of the desired performance and impact, which the author will discuss as follows:
1. Compliance Level
Regarding the level of compliance with this policy, it refers to whether the implementor complies with the procedures and standards of the rules that have been set. In PMK Number 115 / PMK.06 / 2020 concerning Utilization of State Property in its implementation requires several things that support success, there are several criteria that describe the concrete conditions of the policy implementation. Such as the extent to which the level of compliance
of all implementors to the procedures established by the rules regarding BMN leases, such as procedures for implementing leases, lease terms and periods, lease amount and adjustment factors, lease payments, lease agreements. Implementor compliance in terms of BMN lease implementation includes many parties, namely the Goods Manager, Goods User and BMN Tenant Partner.
Based on the research results, it can be seen that, in the aspect of socialization with the socialization of PMK Number 115 / PMK.06 / 2020 carried out, the compliance of the work unit to utilize BMN in the form of rent begins to form, and the work unit is more concerned and begins to make a habit of utilizing BMN leases. In the findings that researchers found in the implementation of socialization, there were still work units that did not understand this policy due to frequent changes in BMN operators in the work unit, so in this regard the KPKNL swiftly coordinated with the new BMN operator in terms of managing BMN owned by the work unit. Then with regard to compliance in the implementation aspect, it was found that the number of work units that leased BMN had increased from previous years, but this number was still insufficient, seeing that there were still many BMN in the form of Land and Buildings owned by work units that were not utilized. Furthermore, in the KPKNL Bengkulu working area there are still work units that are not obedient to time, namely in terms of supervision,
work units are slow to report Wasdal in the SIMAN application. The implementation of BMN leases has not been maximized, indeed it needs support from all parties, especially from the work unit as the user of goods that owns BMN.
2. Smooth Function Activity
In the PMK Number 115 / PMK.06 / 2020 policy on Utilization of State Property has the scope of regulating BMN leases, in this case taking into account that the process in implementation, and in monitoring BMN leases is carried out with the aim of good BMN management and increasing state revenue. This BMN lease policy can be successful if all activities supporting the successful implementation can run well.
Based on the results of the study, it can be seen that regarding the smooth functioning of activities to support the BMN lease policy. In its implementation in the work area of KPKNL Bengkulu, it has run well, effectively and on target. In the implementation aspect, the implementers, namely the KPKNL as the goods manager, the work unit as the user of goods, and the BMN tenant partners have carried out in accordance with the existing SOP. The attitude of the implementers is good, professional, and open to criticism, then the criticism is used as input. Then regarding the smooth functioning activities, the implementation of BMN monitoring and routine reports are carried out to encourage the implementation of this lease. This is supported in the aspect of supervision, supervision carried out by
281 KPKNL, namely the wasdal report on the
SIMAN application (State Asset Management and Information System) which is carried out by monitoring the report regularly once a year. In the work unit, supervision is carried out directly or what is often called on site, to the BMN object that is being leased, to maintain BMN so that there are no irregularities with the BMN owned.
3. Desired Performance and Impact Realized
Policies are made with the desired goals and expectations, with the utilization of BMN, especially leases, it is hoped that non-tax state revenues will increase, and the absence of BMN assets owned by the work unit becomes a sleeping asset, or is not utilized as much as possible. To do this, many efforts have been made, one of which is to make appeals to work units to utilize their assets, which are not used to support the duties and functions of the Ministry / Institution.
From the research results it can be seen that, in the aspect of lease implementation, it runs well and effectively. And the targets of this lease policy can be felt by the government and the community, both of which support the implementation of this lease. Even the achievement of PNBP performance from this lease activity has increased from previous years. The increase occurred because the work unit began to be active and cared about leasing the BMN they had, as well as the participation of the community to become tenants of the BMN. However,
in practice, the rental amount is still low to support the PNBP target, but in this regard, KPKNL as the goods manager who sets the rental amount cannot do anything, because the rental amount set is in accordance with the request from the BMN tenant. Furthermore, the impact of the pandemic has also affected the achievement of the PNBP target, due to the decline in public acceptance, in PMK Number 115 / PMK.06 / 2020, a rent adjustment factor is provided, where the public can apply for the amount of rent, and get a discount. Then the lack of awareness of the work unit to manage its assets is something that affects the achievement of further PNBP targets. In this regard, it is known that there are still many BMN owned by the work unit, which should and have been recommended by the goods manager to be utilized in the form of rent, but are not initiated by the work unit. So from this it can be said that the BMN assets owned by the work unit become sleeping assets, or are not utilized as much as possible. However, if there are sleeping assets, they should be given to the Goods Manager, or to other work units that are more in need, this is based on the transfer of BMN Use status, whose procedures are based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 87 / PMK.06 / 2016 concerning Procedures for Implementing the Use of BMN.
CONCLUSION
After carrying out the research stages, the author can draw conclusions from the results of this study and provide suggestions that are
expected to be used and useful for the implementing party. Based on the results of research and discussion regarding the Analysis of the Implementation of State Property Leases in Increasing Non-Tax State Revenue organized in the Bengkulu KPKNL working area, it can be concluded that it is optimal, running well and effective. However, in its implementation it still has shortcomings that affect its implementation.
In detail based on the research results, it will be concluded as follows:
1. In the aspect of socialization, the results of the study show that the socialization has been carried out well. The form of socialization carried out is through correspondence, direct meetings, and virtual socialization carried out through zoom meetings which are routinely held 2 to 4 times a year. In its implementation, the work unit has become more concerned about the importance of managing BMN, especially leases, and has become more active in leasing the BMN they have, but due to the frequent change of BMN operators by the work unit, information about BMN management has stagnated. Seeing this, KPKNL Bengkulu swiftly coordinated with the work units and provided an understanding of this policy.
2. In the aspect of implementation, based on the results of the research, the implementation of BMN leases in the KPKNL Bengkulu working area has been running well and effectively in accordance with PMK RI Number 115 / PMK.06 / 2020 concerning Utilization of State Property, and the parties involved in its implementation are in accordance with the existing SOP. The number of work units that lease BMN has increased,
but this number is still considered insufficient to increase state revenue in the form of PNBP. In the implementation of the lease, there is no fee collection because it has been financed by the APBN from the KPKNL, except for rental payments from BMN tenant partners. All parties have understood and carried out their duties and authorities in accordance with PMK Number 115/PMK.06/2020 concerning Utilization of State Property.
Communication is good, but due to the frequent change of BMN operators in the work unit, communication is hampered, so KPKNL Bengkulu quickly coordinates to overcome this. The community supports and encourages the implementation of this BMN lease. With the implementation of the lease, the community can be helped by the amount of rent provided, especially those affected by the pandemic. In connection with the implementation of this lease, state revenue can increase, but the amount of rent set is fairly low to support PNBP.
3. In the aspect of supervision, the BMN lease supervision standard is PMK RI Number 52 / PMK.06 / 2016 concerning Procedures for Implementing Supervision and Control of State Goods, and supervision has been running well.
The supervision carried out by KPKNL Bengkulu is on desk supervision, namely the Wasdal report on the SIMAN application. The goal of this Wasdal report is the realization of orderly and good BMN management. The work unit conducts on-site supervision, namely visiting the BMN rental object directly at least once a month to minimize damage to BMN. Supervision has gone well.
283 Work units are increasingly aware of the
importance of Wasdal reports and are consistent in inputting Wasdal reports.
However, the slowness of the work unit in inputting the Wasdal report in the SIMAN application, hampered the supervision carried out by KPKNL Bengkulu. KPKNL Bengkulu conducts correspondence, telephone calls or WhatsApp to remind work units about Wasdal reporting.
4. In the Evaluation aspect, based on the results of the research, the achievement of PNBP performance from the implementation of BMN leases in the KPKNL Bengkulu working area has increased from Land / Building leases, but it is still lacking, especially since there are still many BMN that can still be utilized, one of which is in the form of rent. The impact of the current pandemic in Indonesia and the lack of awareness of the work unit to optimize BMN management, especially leases, are obstacles in increasing PNBP. Even though the KPKNL has evaluated BMN and recommended and appealed to the work unit to make use of BMN which should be optimized for use.
Advice
Based on the results of the conclusions that the researchers describe, the following suggestions can be given by the author so that the hope is to improve or make the implementation of BMN leases in increasing PNBP more optimal:
1. For lease objects that are not used and budgeted by the work unit, they should be given to other work units that need them or toKPKNL to be managed and utilized,
so that they can increase state revenue in the form of PNBP.
2. To overcome the lack of awareness of the work unit, there should be regulations governing rewards and punishments, so that BMN management becomes even better.
3. Supervisory activities should be strengthened in order to realize orderly asset management, so that there are no indications of irregularities that harm the state.
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