An Analysis of the Role of the Management and Utilization of Local Fixed Assets in Supporting Local Revenue of Mojokerto City

Authors

  • Syavina Rachma Delia Universitas Negeri Surabaya, Surabaya, Indonesia
  • Loggar Bhilawa Universitas Negeri Surabaya, Surabaya, Indonesia

DOI:

https://doi.org/10.31538/mjifm.v6i2.1112

Keywords:

Fixed Assets, Asset Utilization, Local Government Revenue (PAD), Good Governance, Value for Money

Abstract

This study analyzes the management and utilization of fixed assets in supporting the local goverment’s revenue in Mojokerto City. A descriptive qualitative approach was employed, involving deep interviews with 14 informans for 6 Local Goverment Organizations, observations, and documentation. The findings indicate that the administrative asset management aligns with existing regulations and is supported by E-BMD applications. However, it remains suboptimal due to the lack of specialized Standard Operating Procedures (SOPs), human resource containts, incomplete asset data, and prolonged bureaucratic workflows. Asset utilization through rentals, joint operations, and regional levies contributes to local revenue, with the largest contribution coming from Right-of-Way (Rumija) utilization exceeding Rp10 billion annually. Obstacles encountered include administrative indiscipline, rigid bureaucracy, limited maintenance budgets, and low public compliance. This study implies that establishing dedicated technical units (UPTD), accelerating localized regulations, and enforcing institutional digitization are imperative to unlock the sustainable economic value of public assets for fiscal independence.

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Published

2026-09-01

How to Cite

Delia, S. R., & Bhilawa, L. (2026). An Analysis of the Role of the Management and Utilization of Local Fixed Assets in Supporting Local Revenue of Mojokerto City. Majapahit Journal of Islamic Finance and Management, 6(2), 4923–4935. https://doi.org/10.31538/mjifm.v6i2.1112

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