Invisible Assets, Visible Problems: An Analysis of Issues in the Management of Intangible Assets in the Indonesian Government

Authors

  • Nur Aini Master of Accounting Program, Mulawarman University, Samarinda, Indonesia
  • Jamaluddin Jamaluddin Faculty of Economics and Business, Mulawarman University
  • Iskandar Iskandar Master of Accounting Program, Mulawarman University, Samarinda, Indonesia

DOI:

https://doi.org/10.58812/wsis.v4i05.2873

Keywords:

Intangible Assets, Asset Management, Intangible Assets Derecognition, Indonesian, Government

Abstract

Government agencies' ownership of intangible assets increases each year in line with the expansion of digitization programs; however, this is not always accompanied by optimal management. Many intangible assets eventually fall into disuse—either because they are no longer relevant to the agency's needs or have been replaced by new systems—yet they remain recorded as assets in government financial statements. This issue has ultimately drawn the attention of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). During the 2014–2023 period, the BPK RI identified intangible assets that were no longer in use but were still recorded as current assets in the financial reports of ministries and agencies. Using content analysis, this article aims to describe issues in the management of intangible assets within the Indonesian government, with a focus on those no longer in use. The analysis results show that the BPK RI recommended that ministries and agencies write off these intangible assets because they are considered non-compliant with existing regulations, which stipulate that only intangible assets that are still in use may be recorded.

Author Biographies

  • Nur Aini, Master of Accounting Program, Mulawarman University, Samarinda, Indonesia

    Magister of Accounting Program, Faculty Economics and Business

  • Iskandar Iskandar, Master of Accounting Program, Mulawarman University, Samarinda, Indonesia

    Accounting Department, Faculty of Economic and Business

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Published

2026-05-31

Issue

Vol. 4 No. 05 (2026): West Science Interdisciplinary Studies

Section

Articles

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Copyright (c) 2026 Nur Aini, Jamaluddin Jamaluddin, Iskandar Iskandar

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How to Cite

Invisible Assets, Visible Problems: An Analysis of Issues in the Management of Intangible Assets in the Indonesian Government (N. Aini, J. Jamaluddin, & I. Iskandar, Trans.). (2026). West Science Interdisciplinary Studies, 4(05), 919-934. https://doi.org/10.58812/wsis.v4i05.2873