The Effect of the Government’s Internal Control System and Asset Managers’ Competencies on Non-Productive Government Assets, with Digital Asset Management as an Intervening Variable, in the Serang Regency Government
Keywords:
government internal control system; asset manager competencies; digital asset management; non-productive government assets; PLS-SEM
Abstract
This study aims to examine and explain the influence of the Government Internal Control System and Asset Manager Competencies on the condition of government assets that have not been optimally utilized (unproductive government assets), both directly and through Digital Asset Management as a mediating variable, within the scope of the Serang Regency Government. The study employs an explanatory quantitative approach. Data were collected through a one-to-five Likert-scale questionnaire distributed to 72 officials managing Regional Government Assets in Serang Regency using a census or saturation sampling technique. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS software, including measurement model evaluation, structural model analysis, and mediation testing.The Government Internal Control System and Asset Manager Competency were found to have a positive and significant effect on Digital Asset Management. Digital Asset Management was also found to have a significant effect on the level of optimization in the utilization of regional assets. The direct effect of the Government Internal Control System on asset optimization was found to be significant, whereas the direct effect of Asset Manager Competency was not significant. Digital Asset Management was found to act as a partial mediator in both pathways, with a greater proportion of mediation occurring in the competency pathway.The digitization of asset management serves as a critical bridge between internal control and civil servant competency in promoting the optimal utilization of regional assets; therefore, strengthening these three aspects must be undertaken simultaneously.
References
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Artedi, C., & Surya, R. T. (2022). Pengaruh SPIP dan software aplikasi SIMDA BMD terhadap kualitas penatausahaan aset tetap (Studi kasus pada Pemerintah Kota Bandung). Indonesian Accounting Research Journal, 2(2), 152 sampai 163. https://doi.org/10.35313/iarj.v2i2.3394
Awaluddin, M. (2023). Evaluating factors affecting the adoption of a mobile assisted business application using the Technology Acceptance Model. Economic and Business Horizon, 2(3), 75 sampai 87. https://doi.org/10.54518/ebh.2.3.2023.793
Banjarnahor, D. C., Napitupulu, I. H., & Nurlinda. (2024). Antecedents of the quality of government financial statement: The role of regional assets management, internal control systems, and staff competency. Kajian Akuntansi, 25(2), 234 sampai 243. https://doi.org/10.29313/kajian_akuntansi.v25i2.4763
Bentzen, T. O. (2021). Breaking the vicious circle of escalating control: Connecting politicians and public employees through stewardship. Administrative Sciences, 11(3), 63. https://doi.org/10.3390/admsci11030063
Ferlia, T. M., Setyowati, S. W., Retnasari, A., & Irianto, M. F. (2023). Pengaruh akuntabilitas, transparansi dan sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan daerah (studi kasus pada BKAD Kabupaten Malang). Jurnal Akuntansi Neraca, 1(2), 45 sampai 56. https://doi.org/10.59837/jan.v1i2.9
Herman, O., Didi, L., & Abidin, Z. (2023). Akuntabilitas pengelolaan aset pada Sekretariat Daerah Kabupaten Buton. Jurnal Ilmiah Ilmu Administrasi Negara, 12(3), 2023 sampai 2024. https://doi.org/10.55340/administratio.v12i3.1507
Johnson, B. A. M., Coggburn, J. D., & Llorens, J. J. (2022). Artificial intelligence and public human resource management: Questions for research and practice. Review of Public Personnel Administration, 42(4), 695 sampai 717. https://doi.org/10.1177/00910260221126498
Khoirudin. (2023). Analisis optimalisasi aset pemerintah daerah di Daerah Istimewa Yogyakarta. Journal of Economics, Assets, and Evaluation, 1(2). https://doi.org/10.47134/jeae.v1i2.115
Maudina, Y., & Nugraha, A. A. (2022). Pengaruh penatausahaan aset tetap tanah terhadap pengamanan aset tetap tanah (Survei pada OPD Pemerintah Kabupaten Bandung Barat). Indonesian Accounting Research Journal, 2(2), 143 sampai 151. https://doi.org/10.35313/iarj.v2i2.3393
Mawikere, L., Kapojos, P., & Neyland, J. (2022). Analisis penggunaan dan pemanfaatan barang milik daerah di Badan Pengelolaan Keuangan dan Pendapatan Kota Tomohon. Jurnal Riset Akuntansi, 17(2), 100 sampai 106. https://doi.org/10.32400/gc.17.2.43007.2022
Meo, Y. (2021). Analisis pengelolaan aset tetap dan penerapan standar akuntansi pemerintah pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Malang. Jurnal Riset Mahasiswa Akuntansi, 9(1). https://doi.org/10.21067/jrma.v9i1.5456
Mills, D. E., Bradley, L., & Keast, R. (2021). NPG and stewardship theory: Remedies for NPM privatization prescriptions. Public Management Review, 23(4), 501 sampai 522. https://doi.org/10.1080/14719037.2019.1695883
Mulyandani, V. C., Suherlan, D., & Citra, V. (2022). Pengaruh implementasi sistem pengendalian internal pemerintah (SPIP) terhadap pengamanan aset tetap (Studi kasus pada Pemerintah Kabupaten Bekasi). Indonesian Accounting Research Journal, 2(3), 258 sampai 264. https://doi.org/10.35313/iarj.v2i3.4131
Nandoeng, J. D. (2023). The effect of asset inventory implementation, the quality of human resources and leadership commitment to optimizing asset management and the quality of financial statements of the Tangerang City Government. Proceedings of the International Conference on Administrative Science and Technology. https://doi.org/10.2991/978-94-6463-146-3_44
Nastia, N. (2024). Transformasi digital melalui inovasi e government pada pemerintah daerah Kabupaten Buton Selatan. Governance, 12(2), 268 sampai 281. https://doi.org/10.33558/governance.v12i2.9799
Natsir, K., Arifin, A. Z., & Darmawan, H. (2023). The implementation of Technology Acceptance Model in analyzing attitudes toward the adoption of fintech. International Journal of Application on Economics and Business, 1(2), 386 sampai 400. https://doi.org/10.24912/ijaeb.v1i2.386-400
Nursafitri, R. E., & Andayani, S. (2021). Pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian intern pemerintah terhadap pengamanan aset tetap daerah. Jurnal Maneksi, 10(2). https://doi.org/10.31959/jm.v10i2.793
Restuputri, D. P., Refoera, F. B., & Masudin, I. (2023). Investigating acceptance of digital asset and crypto investment applications based on the use of technology model (UTAUT2). FinTech, 2(3), 388 sampai 413. https://doi.org/10.3390/fintech2030022
Sa’adah, S., & Nasrullah, M. (2021). Pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah Kota Pekalongan. Journal of Public Accounting, 1(1), 14 sampai 24. https://doi.org/10.30591/jpa.v1i1.2614
Saputra, Z. N., & Hamdani, A. (2024). Sistem informasi manajemen barang dan aset daerah Kabupaten Banyuwangi. Gudang Jurnal Multidisiplin Ilmu, 2(10), 273 sampai 281. https://doi.org/10.59435/gjmi.v2i10.999
Sari, R., Harlen, H., & Kornita, E. S. (2022). Analisis pengelolaan aset daerah dalam mendukung pendapatan asli daerah di Kabupaten Kuantan Singingi. Menara Ilmu, 16(1), 121 sampai 134. https://doi.org/10.31869/mi.v16i1.3575
Sarstedt, M., Hair, J. F., & Ringle, C. M. (2022). Progress in partial least squares structural equation modeling use in marketing research in the last decade. Psychology and Marketing, 39(5), 1035 sampai 1064. https://doi.org/10.1002/mar.21640
Sharma, S., & Malodia, L. (2022). Competency mapping: Building a competent workforce through competency based human resource information system. Journal of Information and Optimization Sciences, 43(7), 1749 sampai 1762. https://doi.org/10.1080/02522667.2022.2128530
Tirayoh, V. Z., Latjandu, L. D., Sabijono, H., & Mintardjo, C. M. O. (2021). Public sector asset management in the Government of Indonesia: A case study in Minahasa Regency. Jurnal Bina Praja, 13(2), 195 sampai 205. https://doi.org/10.21787/jbp.13.2021.195-205
Van Thiel, S., & Smullen, A. (2021). Principals and agents, or principals and stewards? Australian arm’s length agencies’ perceptions of arm’s length government instruments. International Journal of Public Administration, 44(9), 758 sampai 784. https://doi.org/10.1080/15309576.2021.1881803
Vitriana, N., Agustiawan, A., & Ahyaruddin, M. (2022). Analisis penerapan Sistem Informasi Pemerintah Daerah (SIPD) pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Pekanbaru. Digital Business Journal, 1(1), 64 sampai 75. https://doi.org/10.31000/digibis.v1i1.6947
Widyasanti, Y. S., & Misra, F. (2023). Sistem pengendalian intern pemerintah, komitmen, budaya organisasional dan good government governance dengan kinerja pemerintah sebagai variabel intervening. E Jurnal Akuntansi, 33(2), 360 sampai 376. https://doi.org/10.24843/EJA.2023.v33.i02.p06
Wirtz, J., Kunz, W. H., Hartley, M. A., & Tarbit, N. (2022). Digital services and competitive advantage: Strengthening the links between RBV, KBV, and innovation. Journal of Business Research, 152, 168 sampai 176. https://doi.org/10.1016/j.jbusres.2022.07.030
Published
2026-09-26
How to Cite
Kusuma, B. I., Ikasari, G., & Suadma, U. (2026). The Effect of the Government’s Internal Control System and Asset Managers’ Competencies on Non-Productive Government Assets, with Digital Asset Management as an Intervening Variable, in the Serang Regency Government. International Journal of Economics, Business and Innovation Research, 5(05), 5191-5207. https://doi.org/10.63922/ijebir.v5i05.6562
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