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All Journal Publiciana Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law Media Mahardhika Aptisi Transactions on Technopreneurship (ATT) Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Ekonomika Dan Bisnis Jurnal Manajemen Bisnis dan Organisasi Jurnal Pendidikan Islam Jurnal Publikasi Ilmu Manajemen Jurnal Nusantara Berbakti Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir Managere: Indonesian Journal of Educational Management Mahir : Jurnal Ilmu Pendidikan dan Pembelajaran Al-Fadlan: Journal of Islamic Education and Teaching MULTIPLE: Journal of Global and Multidisciplinary International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Da'watuna: Journal of Communication and Islamic Broadcasting Journal of Ekonomics, Finance, and Management Studies Values: Jurnal Kajian Islam Multidisiplin IJHABS As-Syirkah: Islamic Economic & Financial Journal
Suhairi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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Analisis Optimalisasi Pemanfaatan Aset Tetap dalam Meningkatkan Pendapatan pada UIN Imam Bonjol Padang Repwita, Yena; Suhairi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.8666

Abstract

This study aims to assess the optimization of fixed asset utilization in increasing revenue at UIN Imam Bonjol Padang, evaluate the implementation of five dimensions of accountability, and identify inhibiting factors and underutilized assets with economic potential. A qualitative case study approach was employed, supported by quantitative data from asset inventory results. Data were collected through in-depth interviews, observation, and documentation. The analysis refers to five dimensions of accountability: legal, performance/process, program, policy, and financial. The findings indicate that asset utilization remains suboptimal and the implementation of accountability is not yet fully effective. Key barriers include the absence of a strategic roadmap, limited human resources, weak information systems, and inflexible policy frameworks. These results highlight the need for improved asset governance based on accountability principles to enhance institutional efficiency, transparency, and financial sustainability.
Co-Authors Abdullah Haris Lubis Agung Pratama Tarigan Ahmad Arrasyid, Abduh Malik Ahmad Mohammad Tidjani Amyra Zhahra Lubis Arjuna Pangestu Arya Zidan Riza Pratama Asrah Asri Lestari Aulia Azmi Lubis Aulia Zahra Ayu Andini Ayu Syahputri Batubara, Putri Apriani Beny Sitakar Br.Ginting, Novia Rizki Ramadhani Candra Wijaya, Candra Chairul Nazar Saing Charos, Wanda Aprilly Devi Safitri Devi Suryatna Diki Ariansyah Putra Dinda Karunia Putri Dinda Savira Viantika Dwi Erlanda Anggara Ekry Syahriwanda Elda Anjely Hasibuan Farach Nur Fachri Farhan Harahap Febrianty Try Andini Fernanda Putri Ghozi Mubarok Hajrah Rahmah Ilham Salim Siregar Indah Pratiwi Inom Nasution Jumarni Khoirul Muhtadin Leni Lastrian Nahulae Lestari Perdana Putri Lubis, Arbarija Hafiz Luthfi Lisikmiko M. Alfito Dinova Manurung, Erlangga Hakim Mhd Dimas Jayadi Miftahul Jannah Hasibuan Mila Sastika Mohammad Iqbal Muadzin Muhammad Agus Muljanto Muhammad Haekal Matondang Mutia Putri Nabila Lubis Mutiara Khinaya Nadya Dewi Anggita Nailan Ni’mah Sinaga Nasution, Riska Arianti Nina Amanda NUR AHMADI Nur Marliana Anggraini Nur Rahmanely Nurfahmi Nurhadiah Nurhazizah Nurindah Novianti Nurlaila Hasibuan Nurmal Idrus Nurwani Nasution Purnama Ramadani Silalahi Putra Rizky Gustianda Putri Apriani Batubara Rabiatun Adawiyah Rahma Fahmadina Lubis Ramadhani, Lisa Raudatun Sumi Rediansyah Saranan Repwita, Yena Ria Anjriani Saputri Riau Rizki Harahap Ridha Tri Handayani Riski Fadila Yoga RIZKA AULIA Rizka Salsabila Silvia Br Nainggolan Siti Zahra Khostamarul Aspia Lubis Sitio, Ayu Sri Wahyuni, Erika Syahlaa Maulana Syamsul Bahri Syanda, Syahla Ulfah Amirah Khairi Vani Hajari Vira Audini Widyani hasibuan Yuda, Araza Yudi Fakhrul Rozi Yusuf Hadijaya Zairie, Syafuan