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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Syavina Rachma Delia
Universitas Negeri Surabaya, Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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An Analysis of the Role of the Management and Utilization of Local Fixed Assets in Supporting Local Revenue of Mojokerto City Syavina Rachma Delia; Loggar Bhilawa
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1112

Abstract

This study analyzes the management and utilization of fixed assets in supporting the local goverment’s revenue in Mojokerto City. A descriptive qualitative approach was employed, involving deep interviews with 14 informans for 6 Local Goverment Organizations, observations, and documentation. The findings indicate that the administrative asset management aligns with existing regulations and is supported by E-BMD applications. However, it remains suboptimal due to the lack of specialized Standard Operating Procedures (SOPs), human resource containts, incomplete asset data, and prolonged bureaucratic workflows. Asset utilization through rentals, joint operations, and regional levies contributes to local revenue, with the largest contribution coming from Right-of-Way (Rumija) utilization exceeding Rp10 billion annually. Obstacles encountered include administrative indiscipline, rigid bureaucracy, limited maintenance budgets, and low public compliance. This study implies that establishing dedicated technical units (UPTD), accelerating localized regulations, and enforcing institutional digitization are imperative to unlock the sustainable economic value of public assets for fiscal independence.
An Analysis of the Role of the Management and Utilization of Local Fixed Assets in Supporting Local Revenue of Mojokerto City Syavina Rachma Delia; Loggar Bhilawa
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1112

Abstract

This study analyzes the management and utilization of fixed assets in supporting the local goverment’s revenue in Mojokerto City. A descriptive qualitative approach was employed, involving deep interviews with 14 informans for 6 Local Goverment Organizations, observations, and documentation. The findings indicate that the administrative asset management aligns with existing regulations and is supported by E-BMD applications. However, it remains suboptimal due to the lack of specialized Standard Operating Procedures (SOPs), human resource containts, incomplete asset data, and prolonged bureaucratic workflows. Asset utilization through rentals, joint operations, and regional levies contributes to local revenue, with the largest contribution coming from Right-of-Way (Rumija) utilization exceeding Rp10 billion annually. Obstacles encountered include administrative indiscipline, rigid bureaucracy, limited maintenance budgets, and low public compliance. This study implies that establishing dedicated technical units (UPTD), accelerating localized regulations, and enforcing institutional digitization are imperative to unlock the sustainable economic value of public assets for fiscal independence.
Co-Authors Loggar Bhilawa