<![CDATA[This study analyzes the implementation of the State Property (Barang Milik Negara/BMN) use policy for office land and buildings within the jurisdiction of KPKNL Lhokseumawe following the enactment of Minister of Finance Regulations No. 40 and No. 138 of 2024. Using a qualitative descriptive case-study approach, data were collected through interviews, observation, documentation, SBSK reports, and SIMAN V.2, and analyzed using the six variables of Van Meter and Van Horn. The findings show that policy implementation is relatively adaptive and accountable, supported by digital systems, implementer commitment, and internal coordination. However, significant discrepancies remain between actual assets and Goods Standards and Needs Standards: office land exceeds the standard by 24.6%, while office buildings exceed it by 84.2%. Implementation is further constrained by limited personnel and supervisory budgets, uneven connectivity, and perceptions concerning asset-transfer risks. The study distinguishes structural gaps arising from historical assets from operational implementation gaps related to resources, communication, technology, and implementer disposition, highlighting the need for transitional strategies, risk-based supervision, and stronger data governance.]]>
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