推动政府资产成为收入中心:风险与应对

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-10-31 DOI:10.47153/afs34.8332023

Nurul Ainuzzahrah, Dwi Martani

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引用次数: 0

摘要

财政部通过国家资产管理总局(DGSAM)努力通过资产利用机制(以资产租金等形式)增加资产管理作为非税国家收入来源的贡献。然而，经验数据表明，资产利用活动不是最优的。本研究旨在对政府资产租赁业务流程进行风险评估。该研究是根据ISO 31000:2018风险管理的风险评估步骤进行定性的。根据获得的数据(通过文件分析和访谈)并参考组织的风险偏好，风险评估显示DGSAM需要预测和减轻与资产租赁业务流程相关的八个重大风险。为了提高资产租赁业务流程在产生非税国家收入方面的有效性，我们建议作为资产管理公司的DGSAM提高资产租赁业务流程控制的有效性，并将降低风险作为改进资产管理的一项内在战略实施。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Boosting Government Assets as A Revenue Center: Risk and Treatment

The Ministry of Finance, through the Directorate General of State Assets Management (DGSAM), strives to increase the contribution of asset management as a source of Non-Tax State Revenue through the Asset Utilization mechanism (in the form of assets rent, etc.). However, empirical data indicates that Asset Utilization activities are not optimal. This study aims to conduct a risk assessment of the government assets rental business process. The study was conducted qualitatively following the risk assessment steps according to ISO 31000:2018 Risk Management. Based on data obtained (by document analysis and interviews) and referring to the organization's risk appetite, the risk assessment shows that eight significant risks need to be anticipated and mitigated by DGSAM related to the assets rental business process. To increase the effectiveness of the assets rental business process in generating Non-Tax State Revenue, we recommend DGSAM as Assets Manager to increase the effectiveness of control in the assets rental business process and implement risk mitigation as an embedded strategy in improving asset management.

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.