<![CDATA[Purpose: This study aims to analyze the possibility of applying the capital charge concept to the mechanism for managing state assets. This study also elaborates on the prerequisites that must be met for the application of the capital charge. Methodology/approach: This study uses a qualitative approach in the form of a case study conducted at the Directorate General of State Assets Management of the Ministry of Finance Republic of Indonesia. This unit has the authorization to formulate policies in the field of management of state assets. The study was carried out by analyzing literature studies, analyzing data on the management of state assets, and analyzing interview results. The data collection method consists of secondary data for literature analysis and data analysis on the management of state assets. Primary data collection methods were used to analyze interview results. The participants for this study are government officials in the Directorate General of State Assets Management and Directorate General of Treasury Ministry of Finance. Findings: The study found that the concept of capital charge is relevant for managing state assets, especially to the concept of optimizing state assets management. The optimizing concept focuses on the cost efficiency of underutilized BMN. However, in its implementation, it is necessary to take into account the fiscal impact from the perspective of state financial budgeting in the APBN. Practical implications: The implementation of capital charges in state assets management is expected to increase the efficiency usage of state assets which is in an underutilized condition. Originality/value: The study was carried out using the case study method at the unit which has the authority to formulate policies in the field of management of state assets. Previous research in Indonesia was done using another method.]]>
Copyrights © 2023
