The Influence of the Government Internal Control System on Asset Inventory and Asset Security

DOI

10.2991/978-94-6463-994-0_32How to use a DOI?

Keywords

Assets; Asset Inventory; Asset Safeguarding

Abstract

State/regional assets are one of the important resources that can be used to improve the welfare of the community. Good asset management can provide great benefits to the state. However, in practice, asset management still faces several challenges, namely the inaccuracy of asset data, the absence of valid asset ownership documents, asset damage and depreciation and asset misuse. The government through the Ministry of Finance conducted SPIP socialization to all government agencies in the South Sumatra region in 2004. The socialization aimed to increase government agencies’ understanding of the importance of implementing SPIP. The increase in the level of SPIP maturity in the South Sumatra region is the result of efforts made by the government. These efforts include SPIP socialization, SPIP training, and assistance by BPKP. This study aims to test and analyze the effect of SPIP on asset inventory and asset security. The theories used to test are Stewardship Theory and Institutional Theory. The data in this study is primary data, which is obtained directly through distributing questionnaires. The result is that SPIP has a strong effect on asset inventory and asset security.

Copyright

© 2026 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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TY  - CONF
AU  - Silpa Prajawati
AU  - Didik Susetyo
AU  - Yulia Saftiana
AU  - Hasni Yusrianti
PY  - 2026
DA  - 2026/02/23
TI  - The Influence of the Government Internal Control System on Asset Inventory and Asset Security
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 468
EP  - 480
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_32
DO  - 10.2991/978-94-6463-994-0_32
ID  - Prajawati2026
ER  -