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Safeguarding Regional Government Assets (Barang Milik Daerah) in Teluk Bintuni Regency: A SWOT-Based Strategy for Administration and Inventory Management Saday, Mery Maria Mahdalena; Asnawi, Meinarni; Falah, Syaikhul; Kambuaya, Balthazar; Paulus K. Allo Layuk; Kambuaya, Quincy F.
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2157

Abstract

This study aims to analyze the administration and inventory management of Regional Government Assets (Barang Milik Daerah/BMD) in Teluk Bintuni Regency and to formulate effective safeguarding strategies. The research employs a qualitative descriptive approach involving asset management officials from the Regional Financial and Asset Management Agency (BPKAD), Regional Secretariat (SETDA), and Regional Apparatus Organizations (OPDs). Data were analyzed using SWOT analysis supported by IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary) matrices to evaluate internal strengths–weaknesses and external opportunities–threats. The findings show that BMD management is in a relatively strong internal condition (IFAS score = 3.29, indicating above-average internal capacity), supported by regulatory frameworks, the use of information systems, leadership commitment, and trained personnel. However, weaknesses persist, including inconsistent data updates, weak internal supervision, and uneven human resource capacity, which may affect governance quality. From an external perspective, opportunities such as digitalization initiatives and increased accountability demands can be leveraged to improve asset management. The SWOT analysis places the strategy in Quadrant I (growth-oriented strategy), indicating that strengths can be optimized to capture available opportunities. Recommended strategies include strengthening regulations, accelerating digitalization of asset systems, improving human resource capacity through collaboration, standardizing data updating mechanisms, and enhancing cross-OPD supervision. Practically, these findings provide policy-relevant recommendations for local governments to improve transparency, accountability, and efficiency in asset management. The implementation of these strategies is expected to support more sustainable and accountable BMD governance, particularly in developing regional contexts.
Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Nelly Puspita K. Panjaitan; Meinarni Asnawi; Pascalina Van Sweet Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5614

Abstract

The purpose of this study was to analyze and test the effect of sustainability reporting on firm value and profitability as a moderating variable in the influence of sustainability reporting on firm value. Sustainability Reporting is proxied by SRDI (Sustainability Report Disclosure Index), Firm Value is proxied by PBV (Price to Book Value), and Profitability is proxied by ROA (Return on Assets). The population in this study is 246 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study is 16 manufacturing companies. The sample selection method uses a purposive sampling method. The analysis model used is a simple linear regression model and moderated regression analysis. Data processing is done using the Eviews 12 application. The results of hypothesis 1 in this study show that sustainability reporting does not have a significant effect on company value, then the results of hypothesis 2 show that profitability is able to significantly moderate the relationship between sustainability reporting and company value.
Co-Authors . S. Sesa, Pascalina V. A. Nurjannah, Rizka A. Patty, Maria Aaron M. A. Simanjuntak Adolf Z. D. Siahay Agustinus Salle Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Anthonius H. Citra Wijaya Anto, Alfiana Asri Maria Magdalena Tamba ASRIDA ASRIDA Belo, Berlian Ritha Cornelia Desiana Matani Cornelia Matani Daat, Sylvia Christina Daryono Daryono Deisyi, Yulita Erwin Siahaya Estepanus Lolo Kassa Fatma Yunus Fitri Dwinarian Gabriel Yusuf Adhi Nugroho Gunaedi, Tri Gunaedi Hadrian Ersa Tuari Hesty T. Salle Hesty Theresia Salle Ign Joko Suyono Ilwanti, Yulia Irda Nurhamsyah Irma Yanti Jamhari Jamhari K. Allo Layuk, Paulus Kambuaya, Balthazar Kambuaya, Quincy F. Kurniawan Patma L, Lynda Layuk, Paulus K. Allo LISYE IRIANA ZEBUA Manur Sitinjak Maria Cristine Andiko Mariolin Ance Sanggenafa Marisa Setiawati Muhamad Maylen K.P. Kambuaya Moses Demetouw Muhammad Djatmiko Nelly Puspita K. Panjaitan Novalia Herlina Bleskadit Novi Trihadi Novijanti A. R. Temaluru Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara M. Pascalina Sesa Pascalina V. S Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Prihatining Tyas Dwi Rama Soyan Arung Lamba Randalayuk, Christina Rosalin Ledi Diana Anauw Rudiawie Larasati Saday, Mery Maria Mahdalena Sagala, Febriana Sambara, Elisha Jansen Sandra Sukmaning Adji Sara Marlyn Paru Sesa, Pascalina V.S. Simanungkalit, Lisnawati Siti Rofingatun Stephanny Inagama Timisela Susilo, Yustinus Tito Syaikhul Falah Tangka, Etni Tri Gunaedi Tri Wiyono Ulfah Rizky Muslimin Utari Ardiniamalia V.S Sesa, Pascalina Wayoi, Encun Yuliana Idjare Westim Ratang Wijaya, Anthonius H. C. Wijaya, Anthonius H.C Wijaya, Anthonius H.C. Wonar, Klara Yumame, Leli Piska Yundy Hafizrianda Yustiono, Trio Rendra