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A causal quantitative approach using Structural Equation Modeling (SEM) in LISREL analyzes responses from 275 participants across 55 PTN BLU. 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03, June 2026, pp. 638-647 E-ISSN:2964-9412 |\n| --- | --- |\n| ASSET GOVERNANCE STRATEGY, ASSET UTILIZATION OPTIMIZATION, AND PNBP ENHANCEMENT IN PTN-BLU |  |\n| Agus Santosa1*, Gita Astyka Rahmanda2, Aditya Kurniawardana3 |  |\n| 1,2 Faculty of Economics And Business, UPN Veteran Yogyakarta, Sleman, Indonesia\u003Cbr>3Faculty of Economics And Business, UPN Veteran Jakarta, Jakarta, Indonesia |  |\n| A R T I C L E I N F O | A B S T R A C T |\n| Article history:\u003Cbr>Received 25 April 2026 Revised 15 May 2026\u003Cbr>Accepted 31 May 2026\u003Cbr>Available online 25 June 2026\u003Cbr>Keywords:\u003Cbr>Asset management, legal audit, asset optimization, non-tax revenue, PTN BLU\u003Cbr>\u003Cbr>This is an open access article under the CC BY-SA license.\u003Cbr>Copyright © 2022 by Author. Published by CV Putra Publisher | The main objective of this study is to examine the effect of asset governance strategy on asset utilization optimization and non-tax state revenue (PNBP) in Public Service Agency State Universities (PTN BLU), with supervision and control as a mediating variable. Asset governance strategy in this study consists of three main dimensions: asset inventory, legal audit, and asset valuation. A causal quantitative approach was adopted using Structural Equation Modeling (SEM) through the LISREL program. The study involved 275 respondents from 55 PTN BLU. The findings indicate that asset inventory, legal audit, and asset valuation significantly affect supervision and control (t-values > 3.7) . Asset inventory has a direct effect on asset utilization optimization (t = 10.13), while legal audit and valuation influence it indirectly through supervision. This confirms that supervision and control serve as an important mediating mechanism in strengthening the relationship between asset governance strategy and asset utilization optimization. Supervision has a significant direct effect on optimization (t = 4.99), and optimization significantly drives PNBP (t = 7.92) . The model demonstrated good fit indices (CFI = 0.97; RMSEA = 0.065) . These results underscore the importance of an integrated control system to enhance asset efficiency and non-tax revenue contribution in higher education governance. |\n\n1. INTRODUCTION  \nAsset management plays a strategic role in realizing good university governance, particularly for Public Service Agency State Universities (PTN BLU) . As higher education institutions granted financial management flexibility, PTN BLUs are required to optimize their assets to support institutional operations, enhance academic services, and contribute to non-tax state revenue (PNBP) . University assets have strategic value because they support institutional autonomy, expand service capacity, and create potential revenue sources when managed productively. In the PTN BLU context, assets are not only administrative objects, but also institutional resources that can strengthen academic services, research facilities, public service delivery, and financial sustainability.  \nDespite various efforts, the management of state assets still faces significant challenges, particularly in administrative compliance, asset maintenance, and the administration of State-Owned Goods (BMN). Many university assets remain underutilized due to weak asset governance, incomplete asset data, unclear ownership status, limited valuation accuracy, and insufficient supervision. These conditions may reduce asset productivity and limit the contribution of BMN utilization to PNBP optimization. The complexity of these issues is reflected in the disclaimer opinion issued by the Audit Board of Indonesia (BPK) on the central government’s financial statements, in which the management of BMN remains a key concern. In accordance with the Ministry of Finance Regulation PMK Nomor 181/PMK.05/2016, the administration of BMN must be carried out through bookkeeping, inventory, and reporting processes that emphasize account","cbCailRV5x4pQaJw","https://ap.wps.com/l/cbCailRV5x4pQaJw","pdf",260075,"English","# Abstract\n## Keywords\n# INTRODUCTION\n## Context and challenges in PTN BLU asset management\n## Core elements of asset management\n## Regulatory framework and governance implications","[{\"question\":\"What is the main objective of the study on PTN BLU asset governance?\",\"answer\":\"To examine the effect of asset governance strategy on asset utilization optimization and non-tax state revenue (PNBP) in PTN BLU, with supervision and control as a mediating variable.\"},{\"question\":\"Which dimensions form asset governance strategy in this research?\",\"answer\":\"Asset governance strategy consists of asset inventory, legal audit, and asset valuation.\"},{\"question\":\"How does supervision and control relate to asset utilization optimization and PNBP?\",\"answer\":\"Supervision and control significantly strengthens the relationship between asset governance strategy and asset utilization optimization, and optimization then significantly drives PNBP.\"}]","ASSET GOVERNANCE STRATEGY, ASSET UTILIZATION OPTIMIZATION, AND PNBP ENHANCEMENT IN PTN-BLU - Research Article | PDF",25]