Strategi Efisiensi Pengelolaan Aset melalui Efektivitas Sistem Penghapusan Aset Tetap di PT Angkasa Pura Indonesia
DOI:
https://doi.org/10.70375/e-logis.v8i1.203Keywords:
Fixed Asset Disposal;, Asset Management;, SAP System, Administrative Efficiency, PT Angkasa Pura Indonesia, Qualitative Research, Penghapusan Aset Tetap, Manajemen Aset, Sistem SAP, Efisiensi Administratif, Penelitian KualitatifAbstract
Pengelolaan aset tetap memiliki peran penting dalam menjaga efisiensi operasional perusahaan, termasuk dalam proses penghapusan aset yang sudah tidak produktif. Namun, dalam praktiknya masih terdapat berbagai kendala administratif maupun teknis yang dapat memperlambat proses tersebut. Penelitian ini bertujuan untuk menganalisis prosedur penghapusan aset tetap, mengidentifikasi kendala yang dihadapi, serta merumuskan strategi yang dilakukan PT Angkasa Pura Indonesia dalam meningkatkan efisiensi penghapusan aset. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam bersama 5 informan dari berbagai unit terkait, observasi langsung, serta analisis dokumen seperti SOP, regulasi perusahaan, dan laporan aset. Teknik analisis data meliputi reduksi data, penyajian data, dan penarikan kesimpulan, sedangkan validitas data diperkuat melalui triangulasi sumber. Hasil penelitian menunjukkan bahwa prosedur penghapusan aset telah dilaksanakan sesuai regulasi seperti PMK No. 201/PMK.06/2018, PER 02/MBU/2023, dan KEP-26 Tahun 2012, serta didukung sistem SAP yang mempermudah verifikasi data. Kendala utama meliputi ketidaksesuaian data, kelengkapan dokumen, keterlambatan persetujuan, dan birokrasi berjenjang. Strategi yang diterapkan untuk meningkatkan efisiensi mencakup koordinasi intensif antarunit, rekonsiliasi data, pemantauan administrasi, peningkatan pemahaman SDM, dukungan aktif manajemen dalam mempercepat persetujuan dan monitoring proses, serta digitalisasi manajemen aset untuk meningkatkan akurasi data dan kecepatan pengambilan keputusan. Secara keseluruhan, strategi tersebut mampu meningkatkan ketertiban administrasi dan mengurangi biaya akibat aset tidak produktif.
References
Alsyouf, I. (2007). The role of maintenance in improving companies’ productivity and profitability. International Journal of Production Economics, 105(1), 70–78.
Amadi-Echendu, J. E., Brown, K., Willett, R., & Mathew, J. (2010a). Definitions, Concepts and Scope of Engineering Asset Management. Springer.
Amadi-Echendu, J. E., Brown, K., Willett, R., & Mathew, J. (2010b). Engineering Asset Management. In Definitions, Concepts and Scope. Springer.
Baxter, P., & Jack, S. (2008). Qualitative case study methodology: Study design and implementation for novice researchers. The Qualitative Report, 13(4), 544–559.
Board, I. A. S. (2018). Conceptual Framework for Financial Reporting. IFRS Foundation.
Brous, P., Janssen, M., & Herder, P. (2020). The dual effects of the Internet of Things (IoT): A systematic review of the benefits and risks of IoT adoption by organizations. International Journal of Information Management, 51, 101952.
Crespo Márquez, A., Moreu de León, P., Gómez Fernández, J. F., & Parra Márquez, C. (2017). The maintenance management framework: models and methods for complex systems maintenance. Springer Series in Reliability Engineering.
El-Akruti, K., & Dwight, R. (2013). A framework for the engineering asset management system. Journal of Quality in Maintenance Engineering, 19(3), 235–252.
Fajarhya, B., Ikraam, I., & Dini, M. (2025). Manajemen aset sebagai upaya mengoptimalisasi aset tetap pada usaha percetakan CV. Nusantara Kreasi berdasarkan ISO 55000: Asset management how to optimize fixed assets. Jurnal Akuntansi, Auditing Dan Investasi, 5(1), 44–55. https://doi.org/10.54035/jaadi.v5i1.557
Hastings, N. A. J. (2015). Physical Asset Management: With an Introduction to ISO 55000. Springer.
Jasiulewicz-Kaczmarek, M., Antosz, K., Zhang, C., & Ivanov, V. (2023). Industry 4.0 Technologies for Sustainable Asset Life Cycle Management. Sustainability, 15(7), 5833. https://doi.org/10.3390/su15075833
Leong, K. H. (2004). Development of a framework for infrastructure asset management BT - Proceedings of the International Conference on Infrastructure Asset Management.
Lev, B. (2000). Intangibles: Management, Measurement, and Reporting. Brookings Institution Press.
Lötscher-Stamm, M., & Lenzin, G. (2024). Definition and understanding of “efficiency” in healthcare provision research: a scoping review. Frontiers in Public Health, 12, 1439788.
Love, P. E. D., Matthews, J., Simpson, I., Hill, A., & Olatunji, O. (2013). A benefits realization management building information modeling framework for asset owners. Automation in Construction, 37, 1–10.
Márquez, A. C., Bianchi, L., & Gupta, J. N. D. (2009). Operational and financial effectiveness of e-maintenance systems: a case study. International Journal of Production Economics, 120(1), 276–289.
Mawardi, K., & Mubarok, I. (2022). Pembelajaran Tahfidz Al Quran Di Pondok Pesantren Darul Quran Al Karim. Jurnal Ilmiah Mandala …. http://ejournal.mandalanursa.org/index.php/JIME/article/view/3271
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. sage.
Nordiawan, D., Rahmawati, & Hertianti, A. (2012). Akuntansi Sektor Publik. Salemba Empat.
Obicci, P. A., Mugurusi, G., & Nagitta, P. O. (2021). Establishing the connection between successful disposal of public assets and sustainable public procurement practice. Sustainable Futures, 3, 100049.
Parida, A., & Kumar, U. (2006). Maintenance performance measurement (MPM): issues and challenges. Journal of Quality in Maintenance Engineering, 12(3), 239–251.
Patton, M. Q. (2014). Qualitative research & evaluation methods: Integrating theory and practice. Sage publications.
Rahmawati, & Fattah, A. (2024). Analisis penghapusan aset tetap dalam meningkatkan efisiensi dan keandalan laporan keuangan pada sektor publik. Jurnal Akuntansi Dan Keuangan, 12(1), 45–58.
Schuman, C. A., & Brent, A. C. (2005). Asset life cycle management: Towards improving physical asset performance in the process industry. International Journal of Operations & Production Management, 25(6), 566–579. https://doi.org/10.1108/01443570510599728
Team, A. (2024). Recording Asset Disposal Journal Entries and Financial Impact. https://accountinginsights.org/recording-asset-disposal-journal-entries-and-financial-impact/
Too, E. G. (2010). Strategic infrastructure asset management: enabling asset management capability through organisational culture. Engineering Asset Management Review.
Tsang, A. H. C. (2002). Strategic dimensions of maintenance management. Journal of Quality in Maintenance Engineering, 8(1), 7–39.
UIJRT. (2024). Asset Disposal Processes and Challenges in Organizations. United International Journal for Research & Technology.
Vanier, D. J. (2001). Why industry needs asset management tools BT - Proceedings of the International Conference on Infrastructure Management.
Woodhouse, J. (2006). Asset management: concepts and practices BT - Proceedings of the Institution of Mechanical Engineers Seminar.
Yin, R. K. (2018). Case study research and applications (Vol. 6). Sage Thousand Oaks, CA.
