Main Article Content
Abstract
Tujuan: Penelitian ini bertujuan untuk menganalisis pelaksanaan penghapusan Barang Milik Negara (BMN) di lingkungan Pengadilan Agama, serta mengidentifikasi hambatan dan upaya yang dilakukan dalam konteks hukum administrasi negara. Penelitian ini didasarkan pada hipotesis bahwa efektivitas penghapusan BMN dipengaruhi oleh ketersediaan data yang valid, regulasi yang operasional, serta kualitas kelembagaan pelaksana kebijakan.
Metode Penelitian: Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan normatif-empiris, menggabungkan studi pustaka terhadap regulasi perundang-undangan dan observasi lapangan di Pengadilan Agama Arso. Teknik pengumpulan data dilakukan melalui dokumentasi, wawancara, dan observasi partisipatif, yang kemudian dianalisis secara tematik dan konstruktif.
Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa penghapusan BMN telah mengikuti prosedur normatif sebagaimana diatur dalam PMK 83/PMK.06/2016, namun masih dihadapkan pada hambatan seperti ketidaklengkapan data aset, birokrasi yang berlapis, serta lemahnya pemahaman aparatur terhadap regulasi teknis. Pembentukan Tim Penertiban BMN terbukti sebagai solusi strategis yang mampu mempercepat proses penghapusan.
Implikasi: Temuan ini memberikan kontribusi terhadap pengembangan kebijakan pengelolaan aset negara berbasis prinsip good governance, serta merekomendasikan digitalisasi sistem informasi aset dan penguatan literasi hukum sebagai agenda penelitian lanjutan.
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References
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References
Adellya Salsabilla Hermawan. (2022). Penerapan Asas Asas Hukum Administrasi Negara Dalam Instrumen Pemerintahan Yang Baik. Education : Jurnal Sosial Humaniora Dan Pendidikan, 2(3), 58–67. https://doi.org/10.51903/education.v2i3.270
Adfi, M. K., & Siregar, S. (2022). Sistem Laporan Aset Tetap Dalam Menunjang Akuntabilitas Pengelolaan Barang Milik Negara. Jurnal Akuntansi AKTIVA, 3(2), 154–162. https://doi.org/10.24127/akuntansi.v3i2.3041
Agung Arishandy, B., & Sukmana, H. (2023a). Collaborative Governance in the Permitted Literacy Village Program, Jabon District, Sidoarjo Regency. Daengku: Journal of Humanities and Social Sciences Innovation, 3(2), 254–259. https://doi.org/10.35877/454RI.daengku1545
Agung Arishandy, B., & Sukmana, H. (2023b). Collaborative Governance in the Permitted Literacy Village Program, Jabon District, Sidoarjo Regency. Daengku: Journal of Humanities and Social Sciences Innovation, 3(2), 254–259. https://doi.org/10.35877/454RI.daengku1545
Basri, H. (2021). Kajian Hukum Terhadap Pengelolaan Aset Daerah. Reusam: Jurnal Ilmu Hukum, 9(1). https://doi.org/10.29103/reusam.v9i1.4869
Firmansyah, A., Alamsyah, F. M., & Purwanto, E. A. (2020). Penerapan Fair Value Aset Tetap Oleh Kantor Pelayanan Kekayaan Negara Dan Lelang Sorong (Studi Kasus Pada Pengadilan Agama Manokwari). Jurnal Pajak Dan Keuangan Negara (PKN), 1(2), 97–104. https://doi.org/10.31092/jpkn.v1i2.792
Hasbi Hanis, M., Trigunarsyah, B., & Susilawati, C. (2011). The application of public asset management in Indonesian local government. Journal of Corporate Real Estate, 13(1), 36–47. https://doi.org/10.1108/14630011111120332
Ilyas, Ichsan, N., Nasir, C., Hasmiati Attas, N., & Saputra, T. E. (2022). Restorative Justice Institutions Model for Resolving Problems and Conflicts in Mining Businesses and Environmental Management. Journal of Indonesian Scholars for Social Research, 2(2), 226–237. https://doi.org/10.59065/jissr.v2i2.145
Irmajayanti, M. Z., Sudaryanto, T., & Antikowati, A. (2021). Maladministration in the Public Service: Should Government Officials be Responsible for their Decisions? Journal of Contemporary Sociological Issues, 1(1), 71. https://doi.org/10.19184/csi.v1i1.21507
Ishak, J. F., Sarinawati, T., Amaliyah, F., & Ardhi, K. F. (2022). The Effect of Administration and Supervision to Security of Local-Owned Assets. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(1), 15–21. https://doi.org/10.47065/ekuitas.v4i1.1652
Karsam, K., Ariyanto, S., & Putro, D. P. (2019). Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia? Journal of Accounting Research, Organization and Economics, 2(2), 170–183. https://doi.org/10.24815/jaroe.v2i2.14634
Ma’ruf, Z. U., & Wardhani, L. T. A. L. (2022). Omnibus Law And Conflicting Norms And Their Relevance To Business Ease In Indonesia. Journal of Private and Commercial Law, 6(2), 100–113. https://doi.org/10.15294/jpcl.v6i2.39616
Madesen, P. M., Karamoy, H., & Lambey, L. (2018). Analisis Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Barang Milik Daerah Pemerintah Kota Bitung. JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 9(2). https://doi.org/10.35800/jjs.v9i2.26470
Nasir, C., Saputra, T. E., & Sutanto, C. (2022). Efforts To Overcome- Dis-Harmonization Of Regional Regulations To Realize Harmonious Regional Regulation. International Journal of Business, Law, and Education, 3(2), 203–211. https://doi.org/10.56442/ijble.v3i2.471
Obicci, P. A., Mugurusi, G., & Nagitta, P. O. (2021). Establishing the connection between successful disposal of public assets and sustainable public procurement practice. Sustainable Futures, 3, 100049. https://doi.org/10.1016/j.sftr.2021.100049
Pauweni, S., Karamoy, H., & Gamaliel, H. (2017). Pengaruh Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset terhadap Optimalisasi Pemanfaatan Aset pada Pemerintah Daerah Kabupaten Bone Bolango. JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 8(2). https://doi.org/10.35800/jjs.v8i2.17172
Radovanovic, J., & Haas, C. (2023). The evaluation of bankruptcy prediction models based on socio-economic costs. Expert Systems with Applications, 227, 120275. https://doi.org/10.1016/j.eswa.2023.120275
Rokfa, A. A., Hariyani, I., & Prihatin AN, D. (2020). Kedudukan Hukum Kekayaan BUMN Persero dalam Pelaksanaan Sita Umum Akibat Kepailitan. Jurnal Ilmu Kenotariatan, 1(1), 35. https://doi.org/10.19184/jik.v1i1.18229
Salmiah, N., Wardi, J., & Nanda, S. T. (2018). The Analysis of Utilization of Government Asset: Riau Mainland Context. IOP Conference Series: Earth and Environmental Science, 175, 012061. https://doi.org/10.1088/1755-1315/175/1/012061
Saputra, T. E. (2023). Implications of Taxation Cluster for the Improvement of Indonesian Economy in the Perspective of Omnibus Law. Amsir Law Journal, 5(1), 37–47. https://doi.org/10.36746/alj.v5i1.297
Sari, F. M., Astuti, A., Zamanda, D., Restu, F. P., & Fadilla, A. (2024). Kebijakan Fiskal dan Dampaknya Terhadap Perekonomian Indonesia. Journal of Economics, Assets, and Evaluation, 1(4), 1–10. https://doi.org/10.47134/jeae.v1i4.231
Suharsih, S., Nama, I. K., & Astuti, R. D. (2021). Determinants of Asset Utilization of Yogyakarta Special Region Government. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi Dan Pembangunan, 34–41. https://doi.org/10.23917/jep.v22i1.12704
Swardhana, G. M., & Monteiro, S. (2023). Legal Policy of State Financial Losses Arrangement In A State-Owned Enterprise. BESTUUR, 11(1), 171. https://doi.org/10.20961/bestuur.v11i1.61326
Syaipudin. (2020). Reform of Planning, Budgeting of State Revenue and Expenditure and Management of State Finance Based on Law No 17 Year 2003 on State Finance. The International Journal of Business & Management, 8(2). https://doi.org/10.24940/theijbm/2020/v8/i2/BM2002-060
Tajudin, A., Norziaton, I. K., & Ismail, A. H. (2021). Assessment on Factors Affecting Asset Management Performance in Malaysian Government Agencies: A Concept Paper. International Journal of Academic Research in Business and Social Sciences, 11(7). https://doi.org/10.6007/IJARBSS/v11-i7/10531
Wardani, D. S., & Hasibuan, N. F. A. (2022). Analisis Prosedur Pelaksanaan Lelang Pada Kpknl Di Lingkungan Kanwil Djkn Sumatera Utara. Jurnal Akuntansi AKTIVA, 3(2), 184–191. https://doi.org/10.24127/akuntansi.v3i2.3046