Fenomenologi Revaluasi Aset di Sektor Publik

This study aims to explore a problem or issue raised, namely the revaluation of assets in public sector. The phenomenology used describing experiences state asset managers and financial reports focuses on evaluation activities find essence they face from their point view. research was conducted 3 (three) Technical Implementation Units East Java Regional Transportation Human Resources Development Unit with status Public Service Agency (BLU) Work Unit. data is primary direct interviews informants supported by audited 2015-2021 report at level. are preparation Politeknik Perkeretaapian Indonesia Madiun, Penerbangan Surabaya dan Pelayaran Surabaya. results found that resulted an increase value fixed assets, especially land account which experienced (appreciation). affects Government's balance sheet statements. Through Revaluation State-Owned Assets (BMN) it encourages improvements administration management BMN being able determine cost maintaining appropriately post-revaluation period order be effective. state-owned still require supervision control continue provide maximum impact optimizing function revenues.