ANALYSIS OF THE IMPLEMENTATION OF SAP NO. 17 CONCERNING INVESTMENT PROPERTY IN DELI SERDANG REGENCY

Abstrak

The purpose of this study is to determine the implementation and management of investment properties in Deli Serdang Regency, North Sumatra. This study uses a qualitative descriptive method utilizing secondary data. Investment properties are government-owned assets owned specifically to generate rental income or for the purpose of increasing their value, rather than for government operations or public services. This distinguishes investment properties from fixed assets. Deli Serdang Regency strives to optimize investment properties by utilizing buildings or land, including vacant land for industrial or commercial development, residential homes, shophouses, warehouses, villas, and hotels. These properties can generate profits through increased asset value, rental income, or rental for businesses. This study found that despite the implementation of SAP No. 17, asset utilization is not yet optimal, necessitating strengthening governance and transparency.