Mekanisme Perencanaan Kebutuhan dan Penganggaran Pengelolaan Barang Milik Daerah pada Dinas Pendidikan Kabupaten Bengkalis
This study purpose to determine the mechanism of need planning and budgeting for procurement, the mechanism of need planning and budgeting for maintenance, and to find out whether the need planning already reflect the real need of Regional Owned Assets (BMD) in the Bengkalis Regency Education Office. The type of data used in this study is qualitative data. The research data was obtained from the Bengkalis Regency Education Office. Data collection technique in this study are interview and documentation. The result obtained are the mechanism of planning need and budgeting for procurement and maintenance in accordance with Permendagri number 19/2016 concerning Guidelines for the Management of Regional Property and has reflected the real needs of BMD. However, there are still problems in the submission of the RKBMD for both procurement and maintenance. The problems that occur are caused by the late submission of the procurement RKBMD and maintenance RKBMD at the Property User level.