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"ABSTRAKTren pertumbuhan nilai aset properti milik negara terus bertambah. Sebagian aset tersebut berpotensi untuk diinvestasikan terutama aset properti yang berstatus idle. Salah satu portofolio yang dapat dimanfaatkan adalah properti komersil. Agar aset idle dapat dimanfaatkan, harus dilakukan analisa peruntukan lahan terlebih dahulu. Dalam analisa peruntukan lahan, hal yang membedakan antara penelitian ini dengan penelitian sebelumnya adalah penggunaan kriteria untuk penilaian aspek lokasi. Dalam penelitian ini, kriteria yang digunakan memiliki persyaratan yang spesifik bagi setiap properti. Sedangkan kriteria yang digunakan dalam penelitian sebelumnya tidak dikhususkan serta dibedakan sesuai jenis propertinya. Tujuan penelitian ini adalah menyusun model untuk melakukan pemilihan jenis properti yang sesuai pada aset negara berdasarkan aspek lokasi. Model dikembangkan menggunakan pendekatan multikriteria. Bobot kriteria ditentukan menggunakan metode Analitycal Hierarchy Process AHP . Sedangkan penentuan parameter kriteria lokasi sebagai persyaratan kriteria lokasi dilakukan menggunakan metode Fuzzy Sets. Adapun metode skoring digunakan untuk menentukan properti prioritas. Pengujian model dilakukan terhadap 5 lima aset negara yang terletak di DKI Jakarta. Hasil pengujian menunjukkan bahwa model mampu melakukan pemilihan bisnis properti yang sesuai pada aset negara. Properti yang terpilih juga tidak melanggar zonasi peruntukan kawasan. Pengujian model juga menunjukkan bagaimana pemilihan bisnis properti diselesaikan secara sederhana dan mudah. Sehingga diharapkan model dapat membantu para pihak yang terlibat dalam tahapan awal pengembangan properti untuk memilih bisnis properti yang layak.

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ABSTRACT The growth trend in the value of state property assets continues to grow. Some of these assets have the potential to be invested, especially idle property assets. One of the portfolios that can be utilized is commercial property. In order for idle assets to be utilized, land analysis should be analyzed first. In the land use analysis, what distinguishes this research from previous research is the use of criteria for site aspect assessment. In this study, the criteria used have specific requirements for each property. While the criteria used in previous studies are not specified and differentiated according to the type of property. The purpose of this research is to develop a model to select the appropriate property on state assets based on the location aspect. The model was developed using a multicriteria approach. The weight of the criteria is determined using the Analitycal Hierarchy Process AHP method. While the determination of location criteria parameter as requirement of location criterion is done using Fuzzy Sets method. The scoring method is used to determine the priority property. Model testing is conducted on 5 five state assets located in DKI Jakarta. The test results show that the model is able to make the appropriate property business selection on state assets. The selected property also does not violate zoning regulation. The test model also shows how the selection of the property business is solved simply and easily. So the model is expected to help the parties involved in the early stages of property development to choose a viable property business."

"[Penelitian ini bertujuan untu mengetahui pengendalian internal aset tetap SistemManajemen dan Akuntansi Barang Milik Negara pada Unit Organisasi Eselon 1Mabes TNI. Pengendalian internal aset tetap yang diteliti adalah pengendalianinternal aset tetap pada kejadian dan proses penting saat aset tersebut 1.diperoleh,2.dihapus, 3.Inventarisasi, 4.pengamanan,dan 5.perawatan aset tetap. Penelitianmenggunakan metode studi kasus dengan mengobservasi penatausahaan SIMAKBMN dan pengendalian internal aset tetap di Unit Organisasi Eselon 1 Mabes TNIyang didominasi oleh aset persenjataan. Hasil penelitian menunjukkan terdapatpermasalahan pada penghapusan aset persenjataan yang bernilai materil, dan asetyang sudah habis masa manfaat tetapi masih digunakan.Pada invetarisasi terdapatpermasalahan, operator yang tidak mengikuti prosedur, permasalahan identifikasiregistrasi aset tetap sehingga mempengaruhi pelaporan,pengambilan keputusan,pengamanan dan pemeliharaan aset tetap. Dari segi pengamanan belum ada tagaset. Perawatan terhambat permasalahan inventarisasi aset dan kurangnyaanggaran., This study aims to determine the internal control of fixed assets and AccountingManagement System of State Property at Echelon Organizational Unit 1 TNIheadquarters. Internal control of fixed assets under this study is the internalcontrol of fixed assets at the prominent events and process at 1.acquisition,2.disposal, 3.Inventory, 4.safeguard, and 5.maintenance process of fixed assets.Research using the case study method to observe SIMAK BMN administration andinternal control fixed assets in Organizational Unit Echelon 1 TNI headquarterswhich dominated by weaponry. The results showed there were problems in theelimination of weapons that has material values, and the assets that have expiredor have no life-cycle but still used .In Inventory process there are problems, theoperator does not follow the procedures, registration identification problem fixedassets that affect reporting, decision-making, security and maintenance fixedassets. In safeguarding asset, there is no asset tag. Major Maintenance problemswere caused by inventory problems and a lack of budget.]"

"ABSTRAKPengelolaan kekayaan negara salah satunya dalam bentuk Barang Milik Negara BMN telah diatur dalam Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah. Namun pada implementasinya, masih menuai banyak masalah yaitu masih tingginya jumlah BMN yang belum digunakan secara optimal idle yang menimbulkan dampak, baik dari segi pengeluaran maupun penerimaan. Dari segi pengeluaran, tingginya jumlah BMN idle akan memberikan dampak pada pemberatan APBN sebagai beban pemeliharaan dan pengamanan. Sedangkan dari sisi penerimaan negara, BMN idle seharusnya dapat menjadi salah satu potensi penerimaan negara berupa penyewaan aset. Pada kenyataannya, pendapatan sewa BMN terhadap total Penerimaan Negara Bukan Pajak masih memiliki rasio yang sangat kecil. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis alasan masih kecilnya kontribusi penyewaan BMN idle dalam Penerimaan Negara Bukan Pajak dilihat dari proses manajemen aset. Metode yang digunakan dalam penelitian ini adalah post positivist dengan mengumpulkan data primer dari wawancara mendalam dan analisis dokumen serta laporan sebagai data sekunder. Dari penelitian ini didapatkan hasil bahwa kecilnya kontribusi sewa aset disebabkan oleh beberapa faktor yaitu 1 belum adanya kriteria BMN idle yang boleh diserahkan ke DJKN, sehingga jumlah BMN idle di DJKN tinggi namun tidak dalam kondisi yang baik 2 adanya ketidakseimbangan hak dan kewajiban antara Kementerian/Lembaga dengan DJKN, 3 peraturan belum mendukung konsep bisnis, 4 belum tersedianya data aset yang valid dan riil juga berpengaruh pada upaya optimalisasi BMN, 5 belum adanya sistem kontraprestasi terhadap Kementerian/Lembaga yang berhasil menyewakan asetnya, 6 BMN idle yang disewakan baru berupa BMN idle sebagian saja, 7 masih terdapat celah dalam sistem monitoring, 8 bentuk organisasi DJKN yang menghambat proses promosi aset, 9 mindset pegawai yang terfokus pada tujuan utama BMN diadakan yaitu untuk tugas dan fungsi, sehingga tidak ada motivasi bagi mereka untuk aktif melakukan promosi sewa.

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ABSTRACT<>br>The management of state wealth in form of state property is regulated in Government Regulation Number 27 of 2014. In its implementation, it has several issues such as the high number of state property that has not been optimally used idle which affect state expense and state income. In regards to state expense, the high number of idle state property will burden the state budget APBN as maintenance expense and security expense. While in regards to state income in form of leasing or rent. In reality, income from state property rent in context of Non Tax Revenue is still in a very low ratio. Thus, this research is purposed to analyze the cause of the low contribution of idle state property in leasing form in context of Non ndash Tax Revenue from asset management perspective. The method used in this research is post ndash positivist through collection of primary data from throughout interviews and analysis of dicuments and reports as secondary data. From this research, it can be established that the low number of contribution state property rent is caused by several factors which are 1 the inexistence of idle state property criteria that can be given to DJKN, causing the high number of state property not in an appropriate condition commercial condition, 2 the existence of an imbalance rights and obligation between ministry and DJKN itself, 3 existing regulations do not support the business concept yet, 4 the inexistence of valid and factual asset data which also affects the effort to optimize state property, 5 the inexistence of contraprestation system towards ministrial Institution which succesfully rent its assets, 6 rented idle state property are only partially, 7 there is still inefficiency of monitoring system, 8 organizational form of DJKN which hampers asset promotion proces, and 9 passive mindset of employees in promoting rent of state property."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis pelaksanaan pengawasan danpengendalian BMN di Kementerian Komunikasi dan Informatika, danmenganalisis dan merumuskan tindakan yang dibutuhkan agar pengawasan danpengendalian BMN agar berjalan optimal. Penelitian ini menggunakan metodepengumpulan data berupa wawancara dan telaah dokumen kepada para pihakterkait di tingkat Eselon I Kementerian Komunikasi dan Informatika danpenyebaran kuesioner. Hasil penelitian didapati bahwa pelaksanaan pengawasandan pengendalian BMN kurang optimal karena masih ditemui berbagai macamkelemahan dalam pelaksanaannya. Tindakan yang harus dilakukan agar optimalpengawasan dan pengendalian BMN yaitu: penggunaan IT, pengawasan berlapis,dan koordinasi antara bagian terkait

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ABSTRACTThis study aims to analyze the implementation of the supervision and control ofBMN in the Ministry of Communications and Information Technology, andanalyze and formulate the actions need for the supervision and control of BMN torun optimally. This study uses data collection methods such as interviews anddocument review to the relevant parties at the level of Echelon I Ministry ofCommunication and Information and questionnaires. Results of the study find thatthe supervision and control of BMN less than optimal because they encounter awide range of weaknesses in implementation. Action needs to do such as: use ofIT, layer oversight, and the coordination between the relevant sections somonitoring and control BMN can be optimal."

"ABSTRAKKekayaan BUMN berasal dari kekayaan negara yang dipisahkan yang bersumber dari APBN yang pengelolaannya dilakukan sesuai dengan tata cara pengelolaan perusahaan yang baik. Atas kekayaan negara yang dipisahkan tersebut, dalam pengelolaan tidak lepas dari adanya sengketa kepemilikan yang tidak jarang berujung pada putusan pengadilan yang menetapkan eksekusi terhadap aset BUMN tersebut. Persoalan kemudian muncul yaitu apakah terhadap kekayaan BUMN tersebut dapat dilakukan eksekusi, dan apakah dimungkinkan bagi Pemerintah melakukan perlawanan terhadap penetapan eksekusi atas aset tersebut?. Bahwa munculnya sejumlah pertanyaan tersebut, tidak lepas dari adanya tumpang tindih pengaturan ketentuan mengenai kekayaan BUMN yang kemudian menimbulkan polemik dan ketidakpastian hukum. Mahkamah Konstitusi melalui putusan dalam Perkara Nomor 62/PUU-XI/2013 berupaya menyelesaikan polemik tersebut, dalam pertimbangan hukumnya, Mahkmah Konstitusi pada pokoknya menyatakan bahwa kekayaan BUMN sebagai kekayaan negara yang dipisahkan tetap merupakan bagian dari keuangan negara yang dikelola berdasarkan paradigma usaha. Pertimbangan MK tersebut tidak sesuai dengan konsepsi mengenai konsep mengenai pendirian perseroan terbatas, yaitu ketika pendiri perseroan melakukan penyertaan modal ke dalam perseroan, maka terjadi peralihan status kekayaan dari kekayaan pendiri menjadi kekayaan perseroan terbatas. Penelitian ini dimaksudkan untuk mengkaji lebih lanjut mengenai implikasi dari pengaturan mengenai kekayaan negara yang dipisahkan pada BUMN dikaitkan dengan upaya hukum perlawanan pihak ketiga derden verzet oleh Menteri BUMN atas kekayaan negara yang dipisahkan. Dari hasil penelitian, disimpulkan bahwa Menteri BUMN dalam kedudukannya sebagai Wakil Pemerintah dalam kekayaan negara yang dipisahkan dapat melakukan upaya hukum perlawanan pihak ketiga derden verzet atas upaya eksekusi terhadap aset BUMN yang berasal dari kekayaan negara yang dipisahkan. Kata kunci: Aset BUMN, Kekayaan Negara Yang Dipisahkan, perlawanan pihak ketiga.

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ABSTRACT

The wealth of SOEs is derived from the separated state assets sourced from APBN whose management is carried out in accordance with good corporate governance procedures. On the separated state 39 s wealth, the management can not be separated from the ownership dispute that often leads to a court decision that sets the execution of the SOE 39 s assets. The issue then arises that whether to the SOE 39 s assets can be executed, and is it possible for the Government to fight against the determination of the execution of the asset . That the emergence of a number of questions, can not be separated from the overlapping regulatory provisions regarding the wealth of SOEs which then led to polemic and legal uncertainty. The Constitutional Court Republic f Indonesia through the verdict in Case Number 62 PUU XI 2013 attempts to resolve the polemic, in its legal considerations, the Constitutional Court essentially states that the SOEs 39 wealth as separated state property remains part of state finances managed under the business paradigm. The Constitutional Court 39 s consideration is not in accordance with the conception of the concept of the establishment of a limited liability company, when the founder of the company invests capital into the company, the transfer of wealth status from the founder 39 s wealth becomes the wealth of the limited liability company. This study is intended to further examine the implications of the state owned property arrangements that are separated on the SOEs in relation to the efforts of third party lawsuit derden verzet by the Minister of SOEs on separated state assets. From the result of the research, it is concluded that the Minister of SOEs in its position as the Government Representative in separated state assets can make the efforts of the third party 39 s lawsuit derden verzet for the execution of the SOE assets derived from the separated state assets. Keywords Assets of SOEs, State Property Separated, the third party 39 s lawsuit."

"Dengan diundangkannya Undang Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria yang dikenal dengan UUPA pada tanggal 24 September 1960, sistim Administrasi Pertanahan di Indonesia telah mempunyai landasan hukum yang pasti dan jelas. Berdasarkan Penjelasan Umum II disebutkan bahwa: UUPA berpangkal pada pendirian, bahwa untuk mencapai apa yang ditentukan dalam Pasal 33 Ayat 3 UUD Negara Republik Indonesia 1945 tidak perlu dan tidak pada tempatnya bahwa Bangsa Indonesia ataupun Negara bertindak sebagai pemilik tanah.Dengan menggunakan metode penelitian yuridis normatif untuk menganalisa mengenai sewa menyewa tanah Barang Milik Negara dalam rangka optimalisasi dan pendayagunaan aset / kekayaan negara yang secara langsung atau tidak dikuasai oleh Kementrian Negara, Instansi Pemerintah dan lembaga pemerintahan non departemen, didapati telah terjadi sewa menyewa diatas tanah yang merupakan Barang Milik Negara / Daerah yang didukung dan dilandasi oleh peraturan-peraturan yang menguatkan secara hukum. Hal ini bertentangan dengan konsep Hukum Tanah Nasional. Karena menurut konsep Hukum Tanah Nasional, Negara tidak dapat menyewakan tanah yang berada dibawah penguasaannya, karena Negara bukanlah pemilik tanah. Sehingga sebaiknya dapat diciptakan Undang Undang atau peraturan yang akan mengatur secara komprehensif dalam rangka menjembatani antara konsep hukum Tanah Nasional dengan pelaksanaan pengelolaan Barang Milik Negara / Daerah agra tercapai kepastian hukum dalam bidang pertanahan.

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With the enactment of Law No. 5 of 1960 on the Basic Regulation of Agrarian known as UUPA on 24 September 1960, Land Administration system in Indonesia has had a clear and legal basis. Based on General Explanation II stated that: UUPA rooted in the establishment, that in order to achieve what is specified in Article 33 Paragraph 3 of the Constitution of the Republic of Indonesia 1945 is unnecessary and out of place that the Indonesian nation or the State acting as the owner of the land. The subject of the State of the Republic of Indonesia, is all Indonesian people.

By using normative juridical research method to analyze the lease of land State Property in order to optimize and utilization of assets / wealth of the country are directly or indirectly controlled by the Ministry of State, Government Agencies and institutions of non-departmental government, found to have occurred lease on land the State / Regional supported and guided by rules that strengthen legal. This is contrary to the concept of the National Land Law. Because according to the concept of the National Land Law, the State is not able to lease the land under their control, because the State is not the owner of the land. So it should be created Act or the regulations that will regulate in a comprehensive manner in order to bridge the gap between the concept of the National Land law implementation in State / Region in order to achieve legal certainty in the land sector."

"[ABSTRACTThe Japanese company Mitsui and Tomen made a foreign direct investment in PT PupukKaltim site in Bontang, East Kalimantan. The foreign direct investment form is build,operate, and transfer (BOT). On 2013, PT Pupuk Kaltim acquired PT KPA plant (fixedassets). This thesis aims to differentiate whether the acquisition is fixed asset acquisition orbusiness combination. There are different views, where by PT Pupuk Kaltim believes theacquisition of PT KPA is a purchase of fixed asset (Pernyataan Standar Akuntansi Keuangan(PSAK) 16) and the auditor believes that the acquisition is a form of business combination(Pernyataan Standar Akuntansi Keuangan (PSAK) 22). It proves that the acquisition is a formof business combination because the raw materials, labor and market were ready when PTPupuk Kaltim acquired the plant. From the business combination acquisition, there areintangible assets that arise. It proves that intangible assets that arise in the acquisition of PTKPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim togenerate future profit.;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit , The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ]"

"Penelitian ini membahas mengenai penyertaan modal negara khususnya yang berbentuk barang milik negara kepada PT Kereta Api Indonesia (KAI) dan mengenai peralihan kekayaan badan usaha dari Djawatan Kereta Api sampai PT KAI. Dalam penyelenggaraan kegiatan perkeretaapian selama ini masih terdapat beberapa barang milik negara berbentuk tanah atau bangunan yang belum disertakan melalui Peraturan Pemerintah. Selain itu perubahan bentuk dari Perusahaan Jawatan (Perjan) ke Perusahaan Umum (Perum) tidak otomatis mengalihkan kekayaan PT KAI karena Perjan merupakan badan hukum publik sedangkan Perum merupakan badan hukum privat. Metode yang digunakan dalam penelitian ini adalah yuridis-normatif dengan mengaitkan Peraturan Pemerintah tentang perubahan bentuk Perusahaan Kereta Api dan Penyertaan Modal Negara pada PT Kereta Api dengan teori keuangan negara dan pemisahan kekayaan negara. Penyertaan modal negara kepada Badan Usaha Milik Negara yang berbentukbarang milik negara wajib melalui mekanisme Pemindahtanganan barang milik negara dan wajib dimuat di dalam Peraturan Pemerintah agar penyertaan modal negara sah secara hukum. Langkah yang harus dilakukan adalah Kementerian Perhubungan harus melakukan penertiban barang milik negara terhadap aset yang belum beralih ke PT KAI, sedangkan bagi PT KAI harus meminta dilakukannya penyertaan modal negara terhadap aset yang belum jelas statusnya melalui Peraturan Pemerintah.This study discusses the participation of state capital, especially in the form of state-owned goods to PT Kereta Api Indonesia (KAI) and regarding the transfer of assets of business entities from Djawatan Kereta Api to PT KAI. In the implementation of railway activities so far there are still some state property in the form of land or buildings that have not been included through Government Regulations. In addition, the change of form from a Service Company (Perjan) to a Public Company (Perum) does not automatically transfer the wealth of PT KAI because Perjan is a public legal entity while Perum is a private legal entity. The method used in this research is juridical-normative by linking Government Regulations regarding changes in the form of Railway Companies and State Equity Participation in PT Kereta Api with the theory of state finance and separation of state assets. State equity participation in State-Owned Enterprises in the form of State property must go through the mechanism for the Transfer of State property and must be included in a Government Regulation so that state capital participation is legally valid. The step that must be taken is that the Ministry of Transportation must control state-owned assets for assets that have not been transferred to PT KAI, while PT KAI must request state capital participation for assets whose status is not yet clear through a Government Regulation."

"Penelitian ini menganalisis penerapan pengendalian intern, kebijakan akuntansi, dan tata cara pengelolaan Aset Takberwujud ATB di Kementerian Riset, Teknologi, dan Pendidikan Tinggi Kemenristekdikti . Analisis dilakukan dengan membandingkan kondisi penerapan pengendalian intern, kebijakan akuntansi ATB, pengelolaan ATB dengan kerangka Committee of Sponsoring Organizations of Treadway Commission COSO dan Buletin Teknis Nomor 17 Tahun 2014 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Penelitian ini menggunakan metodologi penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan terdapat kelemahan penerapan pengendalian intern pada komponen penilaian risiko dan kelemahan pada pengakuan dan pengukuran ATB. Hasil penelitian menyarankan Kemenristekdikti menyusun kebijakan penerapan lima komponen Sistem Pengendalian Intern SPI , manajemen risiko, membentuk tim untuk memberikan rekomendasi pengakuan dan pengukuran ATB, dan melakukan inventarisasi ATB.

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This research analyzes implementation of internal control, accounting policy, and intangible procedure management in Ministry of Research, Technology, and Higher Education. This analysis is done by comparing condition of internal control implementation and accounting policy with framework of Committee of Sponsoring Organizations of Treadway Commission COSO and Technical Bulletin of Government Accounting Standards Number 17 about The Accrual Based Accounting of Intangible Assets. This research uses qualitative methodology with case study approach.

The research results show that implementation weakness of internal control in the risk assessment and implementation weakness of intangible assets in the recognition and measurement. The results of research suggest Ministry of Research, Technology, and Higher Education should set policies of five internal control components, risk management, establish a team for giving recommendation of intangible assets acquisition and measurement, and inventorying intangible assets."