This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

The building and construction sector remains largely climate-unfriendly as a significant global greenhouse gas emitter. Public buildings can play a significant role in promoting sustainability practices. Unlike developed countries that have successfully promoted sustainable building practices, developing countries have experienced slow progress in implementing sustainable practices in public buildings. This research study investigated the challenges and opportunities for improving sustainability practices in public buildings from a multi-stakeholder perspective within the context of developing countries. Using Indonesian public buildings as a case study, a wide range of stakeholders directly involved in the public building sector such as policy-makers, building owners, building professionals, and building users were interviewed over two time periods of 2019 and 2023. The interview results show consistent findings on challenges and possible opportunities with respect to regulation, occupant behavior, and the primacy of technical intervention in the practice of sustainable buildings. Despite the importance of strong policy and the role of technology in sustainability practices in public buildings, this study advocates the need for greater intervention in occupant behavior so that sustainable practices in public buildings can be continuously promoted.

Public lands take a huge portion of the government balance sheet in many countries, necessitating the need to reevaluate public assets for accurate financial reports, informed decisions, and optimized performance in strategic asset management. This study aimed to determine how the land area, location, shape, road width, and distance to the CBD affect the value of public land. A quantitative method with multiple regression was used to analyze primary data collected from the Public Asset Revaluation Report in the City of Tangerang from 2017 to 2018. The subject was made of 62 plots of public land chosen through population sampling. The results showed that land area and distance to the CBD significantly and negatively affected the public property value, while the road width had a positive effect. However, the location and shape of the public land did not affect its value.

This study aims to analyze the performance of village asets, by taking a case study of Labruk Lor Village, Lumajang Regency, East Java Province. The stipulation of the village as one of the subjects of development in 2 (two) consecutive National Mid-term Development Plan (RPJMN), namely the 2015-2019 RPJMN and 2020-2024 RPJMN, leads to increasing number and value of village asets. Measuring aset performance as part of the evaluation of aset management provides parameters for the village government to determine whether an aset has been optimally used/utilized. The research method used in this research is descriptive qualitative through interviews, field observations and literatur studies. The analysis was carried out by adopting parameters from 2 (two) previous studies, namely Kaganova (2018) and Hariyono (2007). The resource persons were selected using a purposive sampling method. Kaganova model (2018) is based on 2 (two) indicators, namely inventory and information on village asets. With this model, the research results show that the aset performance of Labruk Lor village gets a point of 0.636 or adequate. Measurement using the Hariyono model (2007) is based on 4 (four) indicators, namely physical condition, use, utilization and financial. The study concluded that with the Hariyono Model (2007), the aset performance of Labruk Lor Village obtained a point of 0.764 (adequate) for asets in the form of Land, 0.869 (good) for Buildings, 0.689 (adequate) for Vehicles, and 0.82 (good) for Equipment and Machinery. Keywords: measurement, performance, public asets, village, management ABSTRAK Penelitian ini bertujuan untuk melakukan analisis kinerja aset desa, dengan mengambil studi kasus Desa Labruk Lor, Kabupaten Lumajang, Provinsi Jawa Timur. Dengan ditetapkannya desa sebagai salah satu subyek pembangunan dalam 2 (dua) RPJMN berturut-turut, yaitu RPJMN 2015-2019 dan RPJMN 2020-2024, maka peningkatan kualitas dan kuantitas aset atau kekayaan desa menjadi hal yang tidak bisa dihindari. Pengukuran kinerja aset sebagai bagian dari evaluasi pengelolaan aset memberikan parameter bagi pemerintah desa untuk mengetahui apakah suatu aset telah digunakan/didayagunakan dengan optimal. Metode penelitian bersifat kualitatif deskriptif melalui teknik wawancara, observasi lapangan dan penelitian dokumen. Analisis dilakukan dengan mengadopsi parameter dari 2 (dua) penelitian terdahulu, yaitu Kaganova (2018) dan Hariyono (2007). Narasumber dipilih dengan menggunakan metode purposive sampling, yaitu terhadap perangkat desa, pemanfaat aset desa, profesional pengelolaan pengukuran kinerja aset publik, serta pejabat regulator pengelolaan aset desa. Pengukuran kinerja aset desa dengan menggunakan model Kaganova (2018) didasarkan pada 2 (dua) indikator, yaitu inventarisasi dan informasi aset desa. Dengan model ini, hasil penelitian menunjukkan bahwa kinerja aset desa Labruk Lor memperoleh nilai 0,636 yang artinya cukup. Pengukuran dengan menggunakan model Hariyono (2007) didasarkan pada 4 (empat) indikator yaitu kondisi fisik, penggunaan, pemanfaatan dan finansial. Penelitian menyimpulkan bahwa dengan dengan Model Hariyono (2007), kinerja aset Desa Labruk Lor memperoleh nilai 0,764 (cukup) untuk aset berupa Tanah Kas Desa (TKD), 0,869 (baik) untuk Gedung dan Bangunan, 0,689 (cukup) untuk kendaraan bermotor, dan 0,82 (baik) untuk peralatan dan mesin. Kata kunci: pengukuran, kinerja, aset publik, desa, pengelolaan Klasifikasi JEL: R5; H110

Internal control weaknesses in managing Indonesia’s state-owned assets remain a persistent challenge despite regulatory reforms. These weaknesses increase risks of asset loss, inefficiency, and declining public trust. This study examines systemic deficiencies in public asset management using a decade of audit findings (2014-2023) issued by the Audit Board of the Republic of Indonesia. A longitudinal content analysis, guided by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission internal control framework, classifies audit findings across five components: control environment, risk assessment, control activities, information and communication, and monitoring. Results show recurring weaknesses in control activities, including inaccurate registers and incomplete stocktaking, as well as poor system integration, which undermine asset accuracy and safeguarding. These operational gaps persist across audit cycles, indicating that institutional inertia and uneven implementation continue to constrain reform effectiveness, even as ministries frequently receive unqualified audit opinions. The study argues that strengthening public asset governance requires stronger leadership accountability, risk-based asset management, integrated digital systems, and enhanced internal audit capacity. Theoretically, the study extends COSO’s applicability to a longitudinal public sector context; practically, it offers a governance-oriented reform model suited to developing-country administrations.

Program Studi Diploma IV Manajemen Aset Publik Reguler Alih Program di PKN STAN diselenggarakan untuk meningkatkan kompetensi mahasiswa, yang sebelumnya merupakan lulusan Program Studi Diploma III PKN STAN, di bidang pengelolaan aset publik (aset negara). Masalah yang terjadi adalah ketiadaan kurikulum yang memadai bagi program studi tersebut, sehingga kelayakan penyelenggaraan program studi ini berpotensi untuk dipertanyakan. Penelitian ini bertujuan untuk mengatasi masalah tersebut dengan menyajikan hal-hal yang harus dipertimbangkan dalam penyusunan kurikulum. Melalui kajian literatur, serta observasi, dokumentasi, analisis dokumen, dan tabulasi data, hasil penelitian ini menyimpulkan program studi ini layak untuk diselenggarakan, setelah mempertimbangkan rencana calon mahasiswa, mata kuliah, beban studi, serta waktu penyelenggaraan pendidikan pada program studi tersebut. Kata kunci: Manajemen Aset Publik, PKN STAN