Pengaruh Good Public Governance Terhadap Pengelolaan PNPB dari Pemanfaatan Barang Milik Negara
DOI:
https://doi.org/10.32534/jpk.v13i1.8104Keywords:
Good Public Governance, Transparansi, Akuntabilitas, Kompetensi, PNBPAbstract
Main Purpose – This study aims to analyze the effect of transparency, accountability, and competence on the optimization of non-tax state revenue management from the utilization of state-owned assets, with competence as a moderating variable.
Method – A quantitative approach using purposive sampling techniques on PNBP/BMN management employees was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).
Main Findings – Transparency and accountability do not have a significant effect on the optimization of PNBP management from the utilization of BMN, while competence has a positive and significant effect. In addition, competence does not moderate the relationship between transparency and accountability on the optimization of PNBP management..
Theory and Practical Implications – The results of the study reinforce the concept of Good Public Governance, which places competence as the main driving factor for the effectiveness of state asset management. These results highlight the need for continuous development of employee competence.
Novelty - The novelty of this study lies in the integration of competency variables as moderators in the relationship between transparency and accountability towards the optimization of PNBP management from the utilization of BMN within central government agencies.
Downloads
References
Abdillah, W., & Hartono, J. (2015). Partial least square (PLS) Alternatif structural equation modeling (SEM) dalam penelitian bisnis. Yogyakarta: Penerbit Andi.
Alfian, D., dkk. (2023). Akuntabilitas substantif dalam pengelolaan BMN perguruan tinggi negeri. Jurnal Akuntabilitas Pendidikan, 11(1), 50-66. Retrieved
Alpad, A. (2022). Pengaruh transparansi terhadap kinerja pengelolaan aset daerah. Jurnal Manajemen Pemerintahan, 15(2), 102-114. Retrieved
Amiri, K. (2015). Akuntabilitas administratif vs. optimalisasi nilai aset. Jurnal Kebijakan Publik, 10(4), 45-59. Retrieved
Anas, M., dkk. (2018). Transparansi dan efektivitas tata kelola aset publik. Jurnal Administrasi Publik, 12(1), 45-60. Retrieved
Andi Tenri Awaru, Sahade, & Samsinar. (2024). Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Menggunakan Value for Money pada Dinas Perhubungan Kabupaten Bulukumba. Jurnal Sistem Informasi, Akuntansi dan Manajemen. https://jurnal.adai.or.id/index.php/sintamai/article/view/1122?utm_source=chatgpt.com
Artika, M., Fitriasuri, F., & Alvia, R. (2023). Pengaruh Kompetensi, Akuntabilitas, Transparansi, Dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Anggaran Dana Desa. FINANSIA: Jurnal Akuntansi dan Perbankan Syariah, 6(2), 183-194. https://doi.org/10.32332/finansia.v6i2.7650 DOI: https://doi.org/10.32332/finansia.v6i2.7650
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In Modern methods for business research (pp. 295-336). Psychology Press.
Direktorat Jenderal Perbendaharaan, Kementerian Keuangan Republik Indonesia. (2023). Laporan Akuntabilitas Kinerja (LAKIN) Direktorat Jenderal Perbendaharaan Tahun 2023. https://djpb.kemenkeu.go.id/portal/publikasi/data/lakin2023/lakindjpb2023.pdf?.comuharyo
Feldha, S. P., & Lilis A. (2020). Optimalisasi Pemanfaatan Sewa Barang Milik Negara Untuk Meningkatkan Penerimaan Negara Bukan Pajak. Jurnal Ilmu dan Riset Akuntansi. Retrieved from https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2783
Fitri Aulia, Dea. (2021). Tata Kelola Aset Tetap Pada Pemerintah Kabupaten Bandung Barat.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50. https://doi.org/10.1177/002224378101800104 DOI: https://doi.org/10.1177/002224378101800104
Hair, Joseph F., Jeffrey J. Risher, Marko Sarstedt, and Christian M. Ringle. 2019. “When to Use and How to Report the Results of PLS-SEM.” European Business Review 31 (1): 2–24. https://doi.org/10.1108/EBR-11-2018-0203. DOI: https://doi.org/10.1108/EBR-11-2018-0203
Hariyanto. (2024). Evaluasi transparansi dan akuntabilitas dalam pengelolaan BMN. Jurnal Good Governance, 7(2), 120-136. Retrieved
Indriana, S., & Nasrun, M. (2019). Pengaruh akuntabilitas terhadap kinerja keuangan pemerintah daerah. Jurnal Administrasi Keuangan, 8(3), 88-102. Retrieved
Iwan Awaludin, Harry Suharman, Fury Khristianty Fitriyah. (2018). Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap. Journal of Applied Accounting and taxation. Retrieved DOI: https://doi.org/10.30871/jaat.v3i2.893
Kartika Amiri. (2015). Pengelolaan Barang Milik Negara (BMN) Secara Akuntabel Menuju Good Governance.
Machud, Y. S. (2023). Akuntabilitas dan kinerja pemerintah daerah: Studi empiris. Jurnal Ilmu Pemerintahan, 14(1), 23-37. Retrieved
Maulamin, Agus Cholik, Eneng Tuti Alawiah,. (2018). Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Pengelolaan Anggaran Pada Instansi Pemerintah (Studi pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten). Retrieved DOI: https://doi.org/10.31334/trans.v1i2.308
Nawalih, J. K. (2024). Integrasi teknologi dan transparansi dalam pengelolaan aset. Jurnal Teknologi Informasi Publik, 5(1), 70-85. Retrieved
Nulailah, N., & Syamsul, S. (2021). Indeks Transparansi Pengelolaan Anggaran Daerah: Bagaimana Perkembangannya?. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 7(2), 180-195. https://doi.org/10.31289/jab.v7i2.5388 DOI: https://doi.org/10.31289/jab.v7i2.5388
Nunnally, J. C. (1978). Psychometric Theory: 2d Ed. McGraw-Hill.
Organisation for Economic Co-operation and Development. (2017). Ainuzzahra Recommendation of the Council on Open Government.
Pedoman Umum Governansi Sektor Publik Indonesia (PUG-SPI). (2022) Komite Nasional Kebijakan Governansi. https://knkg.or.id/wp-content/uploads/2022/06/PUGSPI-2022-LORES.pdf
Peraturan Pemerintah Republik Indonesia Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah. (2014). https://bphn.go.id/data/documents/14pp027.pdf?.com
Prasetyo, A., Nugroho, R., & Handayani, S. (2023). Pengaruh transparansi, akuntabilitas, dan kompetensi aparatur terhadap kinerja pengelolaan aset daerah. Accounting Analysis Journal, 12(2), 145–156. Retrieved
Satriyo, B., & Martini, D. (2023). Kapasitas SDM dan optimalisasi pemanfaatan BMN. Jurnal Manajemen Publik, 9(2), 90-105. Retrieved
Shapiro, S. P. (2005). Agency theory. Annu. Rev. Sociol., 31(1), 263-284. Retrieved from https://www.annualreviews.org/content/journals/10.1146/annurev.soc.31.041304.122159 DOI: https://doi.org/10.1146/annurev.soc.31.041304.122159
Sunardi, dkk. (2019). Pengaruh kompetensi terhadap pengelolaan aset daerah. Jurnal Manajemen dan Organisasi, 13(1), 65-78. Retrieved
Spencer, L. M., & Spencer, S. M. (1993). Competence at work: Models for superior performance. John Wiley & Sons.
Undang-Undang Republik Indonesia Nomor 9 Tahun 2018 tentang Penerimaan Negara Bukan Pajak. (2018) https://perpajakan.ddtc.co.id/sumber-hukum/peraturan-pusat/undang-undang-9-tahun-2018?.comuu
United Nations Development Programme. (1997). Governance for sustainable human development. UNDP. https://digitallibrary.un.org/record/3831662?v=pdf
UNDP. (2011). “Eight governance principles, institutional capacity, and quality”, UNDP, New York.
World Bank Group. (2017). World development report 2017: Governance and the law. World Bank Publications.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sari Tirto Warino, Endang Etty Merawati, Widarto Rachbini
This work is licensed under a Creative Commons Attribution 4.0 International License.
