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Optimizing Recovery Value in Public Asset Disposal: Business Process Mapping (As-Is vs. To-Be) Analysis of State-Owned Asset Sales and Write-Offs at Indonesia's Ministry of Communication and Digital Affairs

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  • Rahmarani, Anissa
  • Indrajaya, Danang

Abstract

Efficient management of state-owned assets (Barang Milik Negara, BMN) is a critical determinant of fiscal accountability and non-tax state revenue (Penerimaan Negara Bukan Pajak, PNBP) optimization in public sector organizations. This study examines the process of proposing, verifying, and executing the sale and write-off of low-value BMN (below IDR 100 million) at the Bureau of Finance and State Assets, Secretariat General, Indonesia's Ministry of Communication and Digital Affairs (KOMDIGI), where delegated approval authority under Minister of Finance Regulation (PMK) No. 4/PMK.06/2015 was, in practice, insufficiently leveraged to accelerate administrative throughput. Employing a qualitative, participant-observation-based case study design conducted over a six-week practicum period, this research applies Business Process Mapping (As-Is vs. To-Be) to document the existing workflow, identify bottlenecks and non-value-added activities, and design a redesigned process architecture. The As-Is analysis reveals three structural inefficiencies: (1) duplicated manual verification between spreadsheet-based checklists and the State Asset Management Information System (SIMAN); (2) recurrent data mismatches across unit nomenclature, asset codes, and book values; and (3) an undifferentiated verification pathway that fails to exploit the risk-based delegation of authority for low-value assets. A SWOT matrix further situates these findings within the organization's internal capabilities and external opportunities, generating SO, WO, ST, and WT strategic alternatives. The proposed To-Be process (anchored on system integration, a risk-based fast-track lane, and standardized correspondence templates) is theorized to compress processing lead time and thereby preserve the economic value of assets pending disposal, directly reinforcing recovery value and PNBP contributions. This study contributes to the limited empirical literature on business process reengineering in Indonesian public asset governance and offers a replicable diagnostic-to-design framework for other line ministries operating under similarly delegated regulatory regimes.

Suggested Citation

  • Rahmarani, Anissa & Indrajaya, Danang, 2026. "Optimizing Recovery Value in Public Asset Disposal: Business Process Mapping (As-Is vs. To-Be) Analysis of State-Owned Asset Sales and Write-Offs at Indonesia's Ministry of Communication and Digital Affairs," SocArXiv r7b3s_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:r7b3s_v1
    DOI: 10.31235/osf.io/r7b3s_v1
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    References listed on IDEAS

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