Abstract
This study aims to analyze various problems that occur in the implementation ofPlanning of State-Owned Asset Need and formulate improvements so that theimplementation of Planning of State-Owned Asset Need is more optimal in planning andbudgeting integration. This research is qualitative with a case study approach, conductedusing Soft System Methodology (SSM) and a Strategic Asset Management Frameworkapproach. This study indicates that four root definitions are the leading causes of theproblem of not yet optimal implementation of Planning of State-Owned Asset Need.These problems arise from the people, process and technology elements in StrategicAsset Management Framework. In terms of people, there are 2 root definitions. First, isthe lack of synergy between the Directorate General of Budget and Directorate Generalof State Assets Management, and the second is constraints on the level of understandingof human resources in the preparation of the Planning of State-Owned Asset Need in theAsset Users. From the process side, the root definition is that there is no AssetManagement Strategy that connects organizational goals with asset management withinthe framework of the asset life cycle. In terms of technology, the root definition is thatthere is no data interconnection between planning and budgeting.
Original language | English |
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Title of host publication | Contemporary Accounting Case Studies, September 2022, Vol. 1, No. 1 |
Publisher | Accounting Department Faculty of Economics and Business Universitas Indonesia |
Pages | 470-491 |
Publication status | Published - 2022 |
Keywords
- Asset Management
- Asset Planning
- SAMF
- Soft System Methodology
- Asset Planning and Budget Integration