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Tan, David
Batam International University
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Journal : Jurnal Legalitas

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Assessing Fixed Asset Write-Off Policy Effectiveness in Enhancing Regional Efficiency at Bappeda Riau Islands Nurviani, Nanny; Tan, David; Situmeang, Ampuan
JURNAL LEGALITAS Vol 18, No 1 (2025)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jelta.v18i1.30668

Abstract

The management of Regional Assets (BMD) in Indonesia continues to face structural and procedural challenges, including inadequate inventory systems, insufficient human resource (HR) competencies, and weak inter-agency coordination. This study critically examines the effectiveness of the fixed asset write-off policy at the Regional Development Planning Agency (Bappeda) of Riau Islands Province in line with Permendagri No. 7 of 2024. Using an empirical legal research method through a sociological approach, the study captures field-based data to assess the practical implications of policy implementation. The findings reveal persistent inefficiencies in asset write-off procedures due to unclear Standard Operating Procedures (SOPs), lack of digital support systems, and low transparency. Additionally, institutional barriers such as limited administrative capacity and leadership gaps hinder policy execution. This study is the first empirical investigation of asset elimination practices in Bappeda Riau Islands, a region with distinctive archipelagic characteristics, thus offering significant academic and policy relevance. The study proposes actionable strategies, including the formation of a dedicated inventory team, HR capacity-building programs, and the enhancement of SOPs to streamline the write-off process. These solutions are expected to improve overall BMD governance, promote accountability, and support increased Regional Original Income (PAD). The research contributes a replicable model for regional governments, especially in geographically complex areas, to optimize asset management through evidence-based policy refinement.
Co-Authors ., Jane Afriyadi Afriyadi Agus Susanto Agustianto Agustianto, Agustianto Agustin, Indri Ceria Agustini, Shenti Aini Feriska Sumandya Alhakim, Abdurrakhman Angel, Vanessa Billy Marbiyanov Bodhi, Surya Chutia, Upankar Debby Amellya Zahdjuki Della Aprianingrum Dian Sari, Eva Disemadi, Hari Sutra Dwinta Sugandi Edison Edison Elza Syarief, Elza Febriyani, Emiliya Ferdinand Jason Fiorentine, Jasisca Fitri, Winda Gia Phuc, Dao Girsang, Junimart Hieu, Le Ho Trung Hutauruk, Rufinus Hotmaulana Illya Firna Febriyanti Irvanaries Irvanaries Jason, Ferdinand Jaya, Febri Jayanto, Wen Joseline, Joseline Kang, Cindy Kelvin Kelvin Lau, Jonathan Lu Sudirman Lu Sudirman Meliana Meliana Metta - Tjia Michelle Alice Stania Muhammad Naufal Fitrah Nadia Salsabilla Mareta Modjo Nanda Jala Sena Neisdy Lee Nellcy Desvia Nur Laily Nurlaily Nurviani, Nanny Octa Villa Oryza Sativa MY Pambayun, Cindy Fatika Dewi Prakasa, Satria Unggul Wicaksana Quentin, Pinsolle-Dubourg Rahmadani, Aini Ricky Sandi Permana Roy Mangitua Manurung Rusdiana, Shelvi Sari Wahyuni, Lily Sudhartio, Selviana, Devi Shane Edwin Shendy Devendra Armaya Silviani, Ninne Zahara Silvy Pricilia Fernanda Siti Aisyah Rukmana Situmeang, Ampuan Sovia Sovia Sovina Sovina Surya Bodhi Sylvia Putri Sylvia Putri Tan, Winsherly Tania, Stephanie Taniady, Vicko Tantimin Tantimin Tantimin Tantimin Tantimin, Tantimin Triana Dewi Seroja Viona Puspita Wibowo, Tony Windi Afdal, Windi Wulandari, Aura Yenny Permata Liegestu Yoma Arda Wiratama Zulhairi Zulhairi