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All Journal Journal of Economics and Social Sciences Optimal: Jurnal Ekonomi dan Manajemen
Mutiarawan Mutiarawan
Sekolah Tinggi Ilmu Ekonomi Pemnas Indonesia
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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Campus Asset Management: Optimization of Tangible Assets and Intangible Assets in Improving Higher Education Performance Mutiarawan Mutiarawan; Kusworo Aribowo; Asep Dana Saputra
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1406

Abstract

Higher education institutions as knowledge-based organizations possess complex asset characteristics, encompassing not only tangible assets such as infrastructure, facilities, and technology, but also intangible assets including human resources, organizational systems, academic culture, and institutional reputation. The main challenge in campus asset management lies in the prevailing administrative-oriented approach that prioritizes physical assets, while intangible assets despite their strategic role in institutional value creation remain insufficiently integrated into asset management practices. This study aims to examine campus asset management through the perspective of integrating tangible and intangible assets to enhance institutional performance, reputation, and competitiveness. The study adopts a qualitative approach using a literature review method, drawing on books, national and international journal articles, and policy documents related to asset management, intellectual capital, and higher education governance. The findings indicate that tangible assets function as foundational enablers for the development of intangible assets, whereas intangible assets serve as key value drivers in achieving sustainable competitive advantage. The integration of both asset types is therefore essential for establishing strategic, sustainable, and value-oriented campus asset management.
Konsep Pengelolaan Keuangan Bisnis Mutiarawan Mutiarawan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2022): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i1.1363

Abstract

The purpose of this research is to explain the process of financial management in a business or business carried out by individuals or companies. Qualitative research methods with a library study approach developed by Kuswandi (2005). Data collection techniques with documentation studies taken from books, articles and journals. The data processing technique uses data reduction and presentation, while the data validation technique uses source triangulation. The results of the study show: (1) financial planning, carried out by means of entrepreneurs planning income and financial use in order to achieve an effective and efficient business system. (2) financial recording, carried out by recording all income, expenses, and use of funds in a financial record book. (3) financial reporting, carried out as information and a form of entrepreneur's responsibility for financial conditions while running a business. (4) financial control, which is carried out by assessing and evaluating all forms of financial use so that entrepreneurs know financial conditions and can reduce over-budgeting in each line of business.
Co-Authors Asep Dana Saputra Kusworo Aribowo