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All Journal Jurnal Ekonomi dan Bisnis (Jebi)
Nur Tri Aries Suestiningtyas
Biro Manajemen Barang Milik Negara dan Pengadaan – BRIN

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PENGELOLAAN BARANG MILIK NEGARA BERUPA KOLEKSI ILMIAH PADA BADAN RISET DAN INOVASI NASIONAL Taswin; Nur Tri Aries Suestiningtyas; Arywarti Marganingsih; Nurhayati; Siti Kholiyah
Jurnal Ekonomi dan Bisnis Vol. 4 No. 5 (2026): Jurnal Ekonomi dan Bisnis (Jebi)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23232437

Abstract

Scientific collections are strategic assets that require proper management in accordance with the principles governing State-Owned Assets. Beyond the stages of administration and disposal, a crucial step is the valuation process for accounting purposes. A review has been conducted regarding the management of State-Owned Assets in the form of  scientific collections at BRIN. The results show that these collections are managed and recorded effectively, in compliance with statutory regulations and internal technical rules governing the valuation, administration, and disposal of such assets. Scientific collections possess characteristics that distinguish them from standard State-Owned Assets. The valuation process incorporates factors beyond the standard cost and market approaches—specifically, the aggregation of component indices and market price conversion—to arrive at a fair value. Recognition and presentation are handled accurately, while administration and disposal are conducted in an orderly and proper manner, thereby ensuring administrative, physical, and legal compliance in the management of State-Owned Assets comprising scientific collection.
Co-Authors Arywarti Marganingsih Nurhayati Siti Kholiyah Taswin