<![CDATA[This study aims to analyze and describe the optimization of State-Owned Assets (Barang Milik Negara/BMN) utilization to enhance Non-Tax State Revenue at the Makassar Main Harbor Master and Port Authority Office (KSOP). Using a qualitative approach with an intrinsic case study design, this research explores the potential, constraints, and supporting factors in managing idle or underutilized assets such as office buildings, stacking yards, and official vehicles to increase state revenue. Data were collected through in-depth interviews with key informants, field observations, and document analysis. The findings indicate that while there is significant potential for increasing PNBP through asset leasing and cooperation schemes, several obstacles hinder optimal implementation. These include complex bureaucratic procedures, insufficient human resource capacity, unintegrated asset data, and an organizational culture not yet fully oriented towards value-based asset management. However, supportive factors such as clear regulations (e.g., PMK No. 115/2020) and leadership commitment provide a foundation for improvement. The study concludes that strategic steps are required, including comprehensive asset mapping, market-based rental pricing, development of public-private partnerships, simplification of procedures, capacity building, and organizational culture transformation. Effective BMN management is expected not only to increase PNBP but also to improve public service quality in the port environment through revenue reinvestment. This research provides practical recommendations for policy and management improvements, both for KSOP Makassar and similar government institutions.]]>
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