Policy Reformulation for Inventory and Valuation of Upstream Oil and Gas State-Owned Assets
Downloads
This study employs Soft Systems Methodology (SSM) to reformulate inventory and valuation policies for state-owned assets in the upstream oil and gas sector. By integrating GRC principles and data governance, the research addresses recurring audit findings and systemic data inconsistencies. Through stakeholder interviews and CATWOE analysis, the author identifies root causes and develops conceptual models for more effective asset management. Ultimately, the study proposes actionable improvements in regulatory clarity and system integration to enhance the accuracy of government financial reporting.
Downloads
Anggraini, Y., Irfan Rizaldi, M., & Adik, H. (2024). Analisis Ekuitas Pemerintah Pusat. Jurnal Syntax Admiration, 5(2), 458–474.
Baharsyah, K. N., Gamayuni, R. R., & Sembiring, S. I. O. (2022). The effect of revaluation and implementation of accounting management information system of state-owned assets on the quality of financial report. Asian Journal of Economics and Business Management, 1(3), 324–329. https://doi.org/10.53402/ajebm.v1i3.248.
Bangun, L. M. B., Kuntadi, C., & Karunia, R. L. (2024). Literature Review: Faktor-Faktor yang Mempengaruhi Optimalisasi Pemanfaatan Aset: Inventarisasi Aset, Penilaian Aset dan Pengawasan dan Pengendalian Aset. Jurnal Manajemen, Akuntansi, Dan Logistik, II(3), 1389–1397.
Cahyaningrum, & Halim, A. (2015). Kesenjangan Implementasi dalam Penatausahaan Barang Milik Negara yang Berasal dari Kontraktor Kontrak Kerjasama. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 2(1), 1–14.
Checkland, P., & Poulter, J. (2006). Learning For Action: A Short Definitive Account of Soft Systems Methodology, and Its Use for Practitioners, Teachers and Students. Thousand Oaks: Sage Publishing. https://doi.org/10.1007/978-1-84882-809-4_5.
Citrayantie, T., M., & Indrijawati, A. (2021). The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia. International Journal of Research and Review, 8(12), 587–596. https://doi.org/10.52403/ijrr.20211271.
GRC Forum Indonesia. (2020). Panduan Mencapai Model Keunggulan Governance, Risk, and Compliance (GRC) (1.0). GRC Forum Indonesia.
Hermawan, T., & Suyanto. (2023). Analysis of the Effect of Bookkeeping, Inventory, Reporting and Application of BMN Simak on the Quality of Financial Reports at the Agricultural Extension and Human Resources Development Agency, Ministry of Agriculture. Jurnal Manajemen Bisnis Eka Prasetya (Eka Prasetya Journal of Management Studies, 9(2), 80–93. https://ejurnal.eka-prasetya.ac.id/index.php/MBEP/indexVol.9.
Indra. (2020). The Effect of Human Resources and Information Technology on The Revaluation of Government Fixed Assets. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 6(2), 129–142. https://doi.org/10.28986/jtaken.v6i2.469.
Kuntadi, C., Retnoningsih, A. I., & Finlandia, D. A. (2022). Literature Review: Pengaruh Inventarisasi Aset, Legal Audit Aset dan Penilaian Aset terhadap Optimalisasi Aset. Jurnal Ekonomi Manajemen Sistem Informasi, 2(3), 414–425.
Karunia, R. L., & Ibrahim, M. (2021). Pelaksanaan Inventarisasi Aset Tetap di Kementerian Koordinator Bidang Pembangunan Manusia Dan Kebudayaan. Journal of Business Administration Economic & Entrepreneurship, 3(2), 66–76.
Racz, N., Weippl, E., & Seufert, A. (2010). A Frame of Reference for Research of Integrated Governance, Risk and Compliance (GRC). In LNCS (Vol. 6109).
Santosa, A. (2021). Pengaruh Inventarisasi dan Revaluasi Terhadap Optimalisasi Pemanfaatan Aset (Studi Kasus pada Satuan Kerja Perguruan Tinggi Negeri Wilayah Yogyakarta). Jurnal Program Studi Ekonomi Pembangunan, 5(2), 17–38.
Scott, W. R. (2015). Financial Accounting Theory (Seventh). Ontario: Pearson.
Setiawati, Y., & Ramdany. (2021). Analisis Penatausahaan Aset Tetap Barang Milik Negara (BMN). Jurnal Akuntansi, 10(2), 310–323.
Suardani, A. A., & Wijana, I. M. (2021). The Implementation of the Revaluation State Property Assets at Politeknik Negeri Bali. Advances in Social Science, Education and Humanities Research, 421–427.
Sudirman, A. N. (2026). Digital transformation in accounting: Emerging technologies, ethics, and regulation. Jurnal Akuntansi Dan Auditing Indonesia, 30(1), 2026. https://doi.org/10.20885/jaai.vol30.iss1.art10
Vicente, P., & Mira Da Silva, M. (2011). A conceptual model for integrated governance, risk and compliance. Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics), 6741 LNCS, 199–213. https://doi.org/10.1007/978-3-642-21640-4_16.
Widyatama, B., & Suhartono, B. (2020). Efektivitas Inventarisasi Barang Milik Negara Pada Biro Kepegawaian dan Organisasi, Sekretariat Jenderal Kementerian Lingkungan Hidup dan Kehutanan. Jurnal Pembangunan Dan Administrasi Publik, 2(2), 13–25.
Yanti, E., Susetyo, D., & Saftiana, Y. (2020). The effect of inventory appraisal and revaluation of state property on the optimization of non-tax state revenue. Finance: Theory and Practice, 24(3), 110–117. https://doi.org/10.26794/2587-5671-2020-24-3-110-117.
Yuniarto, A. (2020). Melihat Perlunya Pemerintah Melakukan Program Revaluasi Aset Barang Milik Negara. Jurnal Pajak Dan Keuangan Negara, 2(1).
Copyright (c) 2026 Wahyu Suryo Majid, Cris Kuntadi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Terjemahan.png)
