[ABSTRAK
Penelitian ini bertujuan untuk menganalisis pelaksanaan penerimaan dan penatausahaanprasarana, sarana dan utilitas di Pemerintah Kota Bekasi sesuai dengan ketentuan yangberlaku dan tata kelola yang baik dalam mewujudkan akuntabilitas keuangan. Penelitianini merupakan penelitian kualitatif dengan pendekatan studi kasus di Pemerintah KotaBekasi. Analisis permasalahan penelitian menggunakan metode perbandingan antarapelaksanaan penerimaan dan penatausahaan PSU dengan ketentuan yang berlaku,kebijakan penyerahan PSU dengan peraturan daerah dan prinsip-prinsip umumgovernance. Hasil penelitian menunjukkan penerimaan dan penatausahaan PSU belumsepenuhnya mengikuti ketentuan yang berlaku dan tata kelola pemerintahan yang baik.Beberapa kendala menyebabkan penerimaan dan penatausahaan belum memadai.

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ABSTRACT
This study aims to analyze the implementation of the acceptance and administration ofinfrastructure, facilities and utilities at municipality of Bekasi in accordance withapplicable regulations and good governance to achieve financial accountability. Thisstudy is a qualitative research, with a case study approach at municipality of Bekasi.Analysis of the research problems uses a comparison between the implementation of thereception and administration of PSU with applicable regulations, policies handover PSUwith local regulations and the general principles of governance. The result shows thatthe acceptance and administration of infrastructure, facilities and utilities have not fullycomply with the provisions of law and the good government governance practice. Someobstacles cause the reception and administration of infrastructure, facilities and utilitiesstill inadequate, This study aims to analyze the implementation of the acceptance and administration ofinfrastructure, facilities and utilities at municipality of Bekasi in accordance withapplicable regulations and good governance to achieve financial accountability. Thisstudy is a qualitative research, with a case study approach at municipality of Bekasi.Analysis of the research problems uses a comparison between the implementation of thereception and administration of PSU with applicable regulations, policies handover PSUwith local regulations and the general principles of governance. The result shows thatthe acceptance and administration of infrastructure, facilities and utilities have not fullycomply with the provisions of law and the good government governance practice. Someobstacles cause the reception and administration of infrastructure, facilities and utilitiesstill inadequate]