Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Optimizing State Asset Management as a Solution to Creating Reliable Sources of State Revenue

Authors
Mahenggiyang Bustan Basri1, *, Nirwana Nirwana1, Aini Indrijawati1
1Universitas Hasanuddin, Makassar, Indonesia
*Corresponding author. Email: basrimb22a@student.unhas.ac.id
Corresponding Author
Mahenggiyang Bustan Basri
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_77How to use a DOI?
Keywords
Idle Assets; Technology; Regulations; State Revenue
Abstract

Suboptimal management of state assets, such as the large number of idle assets, is still one of the major challenges in efforts to increase state revenue in Indonesia. This study aims to analyze the effect of the Number of Idle Assets, Technological Progress, and Adequate Regulations on Increasing State Revenue. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consisted of 80 respondents who worked in various government agencies in several regions in Indonesia, selected using the Solvin formula. The results of the study showed that simultaneously the three independent variables had a significant effect on increasing state revenue, but partially only the Technological Progress variable had a significant effect. In conclusion, optimizing state asset management through the application of more advanced technology has the potential to significantly increase state revenue. Meanwhile, although the Number of Idle Assets and Adequate Regulations have not provided a significant effect partially, both are still important to support more efficient management.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_77How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mahenggiyang Bustan Basri
AU  - Nirwana Nirwana
AU  - Aini Indrijawati
PY  - 2025
DA  - 2025/07/30
TI  - Optimizing State Asset Management as a Solution to Creating Reliable Sources of State Revenue
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 921
EP  - 936
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_77
DO  - 10.2991/978-94-6463-758-8_77
ID  - Basri2025
ER  -