Internal Control and Effectiveness of Government Asset Management: An Accounting Science Perspective

Yuniati Yuniati; Wandy Zulkarnaen; Winwin Yadiati; Yuhanis Ladewi

doi:10.61255/jeemba.v4i5.1983

Authors

Yuniati Universitas Muhammadiyah Bandung, Indonesia
Wandy Zulkarnaen Universitas Muhammadiyah Bandung, Indonesia
Winwin Yadiati Universitas Padjajaran, Indonesia
Yuhanis Ladewi Universitas Muhammadiyah Palembang, Indonesia

DOI:

https://doi.org/10.61255/jeemba.v4i5.1983

Keywords:

Internal Control, Government Internal Control System, Government Accounting, Government Asset Management, Accounting Information

Abstract

Purpose – This study synthesizes evidence on the role of internal control in government asset management, identifies supporting factors, and develops a research agenda from an accounting perspective, particularly regarding public accountability and asset-management effectiveness.

Design/methodology/approach – A systematic literature review was conducted using PRISMA 2020 reporting principles. The search primarily used Google Scholar for publications from 2016–2026. From 70 records identified for screening, 29 eligible empirical or peer-reviewed studies were included in the synthesis. The analysis employed thematic synthesis, outcome classification, and methodological appraisal.

Findings – The findings indicate that internal control is associated with accounting-information reliability, asset administration, safeguarding, compliance, and accountability. Human-resource competence, information technology, leadership, organizational commitment, and governance serve as supporting factors. However, evidence regarding asset utilization, maintenance efficiency, productivity, and public-service contributions remains limited. Accounting-information quality is identified as a potential connecting mechanism requiring further empirical testing.

Originality/value – This study contributes to government accounting literature by classifying asset-management effectiveness into distinct outcome domains and identifying gaps in existing research. It proposes future research directions, including longitudinal testing of accounting-information quality as a mediating pathway and the development of multidimensional measures of government asset-management effectiveness.

Abstract views: 0 ,

PDF downloads: 0

Downloads

Download data is not yet available.

References

Ahmad, EF, Aliyudin, RS, Istiono, D., & Agustin, CR (2026). The Influence capacity human resources, utilizationtechnology information and systems control internal to quality report finance government area Regency Subang ( Study on the Body Manager Finance and Assets Region ). J- Action : Journal Accounting and Systems Information , 7 (1), 56–69. https://doi.org/10.31949/j-aksi.v7i1.17441

Anggriawan, FT, & Yudianto, I.(2018). Factors affecting information quality of local government financial statements. Journal of Accounting Auditing and Business, 1 (1), 34.

Ansari Mayang, F., & Kamila KK, KK (2024). Analysis implementation system control internal in management goods state -owned at the Ministry's Regional Office Provincial Law and Human Rights Sumatra North . Journal Devotion to Public Nusantara, 5 (1), 1357–1362. https://doi.org/10.55338/jpkmn.v5i1.2980

Anthoni, R., Rachmina, D., & Andati, T.(2016). Strategy strengthening system control internal in administration goods owned by area Bogor Regency. Journal Management Development Regions , 8 (2), 1–19. https://doi.org/10.29244/jurnal_mpd.v8i2.2482 2

Aprilia, I., Syaukat, Y., Faroby, A., & Falatehan, A.F.(2018). Optimization management asset still area in realize good governance in government DKI Jakarta Province. Journal Management Development Regions , 10 (2), 1–19.

Dharma, F., Metalia, M., & Sembiring, SIO(2023). Factors affecting the quality of accounting information and its impact on local government fixed assets management's effectiveness: A study on local government of Indonesia. The Indonesian Journal of Accounting Research, 26 (1), 49–84. https://doi.org/10.33312/ijar.636

Eka Yuliana, R., Taufik, T., & Nasrizal, N.(2021). The Influence quality apparatus , regulations, systems information management , system control internal to effectiveness management asset remain in government Regency Bengkalis with commitment leadership as variables moderation. Bilancia : Journal Scientific Accounting , 5 (2), 215–225.

Fauzi, Y., Ilmu , P., Negara, A., Yppt , S., & Tasikmalaya, P.(2025). Analysis management assets at the School State Senior High School 1 Karangnunggal Regency Tasikmalaya . Journal Scientific Coordination , 4 (1), 530–543.

Fazlurahman, F., Afiah, NN, & Yudianto, I.(2021). The Influence utilization technology information and systems control internal government to quality report finance government area with administration asset still as variables Intervening ( Study at BPKA Bandung City). KRISNA: Accounting Research Collection, 12 (2), 250–265. https://doi.org/10.22225/kr.12.2.1941.250-265

Fhadillah, SN, & Yudianto, I.(2018). The influence of application government internal control system, asset management and human resources competencies to financial accountability of Bandung Municipal Government. Journal of Accounting Auditing and Business, 1 (1), 62. https://doi.org/10.241 98/jaab.v1i1.18796

Goutama, E., & Yudianto, I.(2019). The role of government internal control systems and utilization of information technology in quality reports. Journal of Accounting Auditing and Business, 2 (1), 47–63. https://doi.org/10.24198/jaab.v2i1.20430

Handayani, P.(2021). Analysis internal control in management finance . Journal Accounting , 6 (11), 40.

Kurnianto, OD (2017). The Influence administration goods owned by area to quality report finance government region (Case study on Government Regency Magelang). Department Accountancy Faculty Economics and Business University Hasanuddin Makassar, 1(1), 80.

Liani, S., Periansya, & Ofasari, D.(2026). Factors that influence optimization management asset remain in the Regency Penukal Abab Lematang Ilir (PALI). PERMANA: Journal Taxation, Management , and Accounting , 17 (3), 3158–3167.

Man, R., Nurchaeni, I., & Hartiyah, W.(2024). Influence pressure external , accountability , commitment leadership and control internal to transparency report finance . Journal Accounting , Management and Banking Sharia , 4 (3), 29–39. https://doi.org/10. 32699/jamasy.v4i3.7299

Masruhati, T.(2025). Management goods state -owned through competence human resources and control internal . Journal Scientific Administration and Policy Public , 11 (2), 51–66.

Meilyanti Anartany, S., & Aji Suseno, D. (2018). Strategy optimization asset idle area Province Java Central . Economics Development Analysis Journal , 7 (1), 32–38.

Mifta Nurokhman, DP(2023). Analysis control environment evaluation (CEE) in implementation of integrated SPIP in the District Inspectorate Kebumen . Journal ... , 12 (4), 2616–2633.

Nur Azizah, M., & Hendaris , R.B. (2025). The influence of human resource competency and government internal control system on the quality of regional asset management with organizational commitment as a moderating variable (Survey on regional work units of West Java Province). Dynasty International Journal of Economics, Finance & Accounting, 6 (4), 3709–3718. https://doi.org/10.38035/dijefa.v6i4.5401

Puspitari, I., & Fuad, E. (2026). COSO-based longitudinal analysis of public asset management in Indonesia. Journal of Governance and Accountability State Finance , 12 (1), 161–176. https://doi.org/10.28986/jtak en.v12i1.2258

Government Republic of Indonesia.(2008). Regulation Government Republic of Indonesia Number 60 of 2008 concerning System Control Internal Government . Jakarta : Government Republic of Indonesia. https://peraturan.bpk.go.id/Details/4876/pp-no-60-tahun-2008

Rahayu, S.(2022). Asset management as moderating good governance and internal control on utilization optimization regional fixed assets. Research Journal of Finance and Accounting, 13 (6), 12–23. https://doi.org/10.7176/rjfa/13-6-02

Rahmawati, E., Sonita, S., Wahyu Nur Kholid, A., & Sofyani, H.(2022). Competence source Power human and quality report finance government area : Role of the system internal control as mediator . Journal Review Accounting and Finance, 12 (2), 346–359. https://doi.org/10.22219/jrak.v12i2.21791

Ramadhani, Z., & Habibie, SAM(2026). Exploration mismatch management asset still against PSAP No. 07: Studies on Health Center and Home Sick General Regional (RSUD). RIGGS: Journal of Artificial Intelligence and Digital Business, 4 (4), 10140–10150. https://doi.org/10.31004/riggs.v4i4.3535

Schandl, A., & Foster, P.L. (2019). COSO Internal Control—Integrated Framework: An implementation guide. American Accounting Association. [Background framework; excluded from empirical evidence base.]

Setiyani , L., & Martani, D.(2025). Evaluation internal control over security assets : Case study ABC Regional Government . Locus Journal : Research & Community Service, 4 (12), 11990–12000.

Setyaningrum, IL(2024). The Influence utilization technology information , system internal control, capacity source Power man to quality report finance government area with commitment organization as moderating variables ( Case study of OPD Palu City). Diponegoro Journal of Accounting, 13 (4), 1–15.

Siregar, RHR, N., & Indahwati, R.(2024). The Influence competence human resources and systems Information Government Region (SIPD) against quality report financial measurementJournal Accounting, 18 (2), 218–227. https://doi.org/10.33373/mja.v18i2.68 45

Suryani, IC, & Hartanti, R.(2026). Implementation digitalization system management asset use application Sireina at school countries in the Education Department area DKI Jakarta Province third quarter of 2025. RIGGS: Journal of Artificial Intelligence and Digital Business, 5 (1), 5993–6003. https://doi.org/10.31004/riggs.v5i1.6441

Triastiti, MS, & Suwondo, S.(2025). The Influence utilization technology information and systems internal control over effectiveness administration asset remain ( Case study on Government West Bandung Regency ). Indonesian Accounting Research Journal, 5 (2), 130–140.

Warsito, A.(2025). Evaluation of the asset manager paradigm in the management of regional property (BMD): A study of the Regional Government of Yogyakarta Special Region (DIY). Journal of Civil Development, 17 (1), 89–102. https://doi.org/10.21787/jbp.17.2025.89-102

Wicaksana, ES, Setya , E., & Program, W.(2021). Internal control of assets still. Tera Ilmu Accounting , 22 (2), 120–132.