Indonesian Accounting Research Journal
Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)

ANALISIS MITIGASI RISIKO PENGADAAN BARANG MILIK NEGARA (BMN) DI LINGKUP BALAI BESAR PENGEMBANGAN PENJAMINAN MUTU PENDIDIKAN VOKASI-BMTI

Anisa Fitriyani (Unknown)
Hastuti Hastuti (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
28 Feb 2026

Abstract

Delays in the procurement of State-Owned Assets (Barang Milik Negara/BMN) financed through capital expenditure have affected the effectiveness of vocational training implementation at BBPPMPV–BMTI. This study aims to analyze risk mitigation in the procurement process by identifying, analyzing, and evaluating procurement risks and assessing the suitability of existing mitigation strategies. A quantitative descriptive approach was employed using questionnaires, interviews, observations, and documentation. Data were collected from 30 employees involved in the procurement process, selected through saturated sampling, of which 24 valid responses were processed (80% response rate). Risk levels were analyzed using the likelihood–impact approach based on the Government Internal Control System (SPIP) and the ISO 31000:2018 framework. The findings indicate the dominant procurement risks, their respective risk levels, and the effectiveness of existing mitigation measures, providing recommendations to strengthen risk management and improve the timeliness and effectiveness of BMN procurement in vocational education institutions.

Copyrights © 2026






Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...