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All Journal Indonesian Accounting Research Journal
Achmad Syauqi Jiwantoro
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Risiko Penatausahaan Barang Milik Negara Di Lingkungan Politeknik Negeri Bandung Berdasarkan Iso 31000:2018 Achmad Syauqi Jiwantoro; Hastuti
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7041

Abstract

This study addresses significant asset management issues at Politeknik Negeri Bandung, particularly time lags between physical goods receipt and administrative recording, asset codification errors impeding physical identification, and technical integration constraints between the SAKTI and SIMAN systems. Utilizing the ISO 31000:2018 framework, this research aims to identify, analyze, and evaluate risks within the state-owned goods (BMN) bookkeeping, inventory, and reporting cycles. Employing a descriptive qualitative approach, data were gathered through in-depth interviews, observation, and document analysis, and further evaluated using a Risk and Control Matrix. The findings highlight prioritized risk levels, identifying three extreme risks, and formulate concrete risk treatment strategies. These strategies, focusing on SOP reinforcement and internal pendular databases, are expected to significantly improve internal control, minimize administrative uncertainties, and enhance the overall validity and accountability of financial reporting at Politeknik Negeri Bandung. This study provides a structured risk profile template that other public sector higher education institutions can adopt.
Co-Authors Hastuti