BPKAD (Badan Pengelola Keuangan dan Aset Daerah) is a work unit in a regency/city government whose task is to prepare and implement regional financial management policies and function as regional treasurers. BPKAD is spread in all regencies/cities throughout Indonesia. One of them is in Malang City. BPKAD of Malang City staff must be professional in carrying out their duties, therefore, BPKAD s…