Conceptual and empirical perspectives on fixed, non-fixed, and intangible assets in regional development
DOI:
https://doi.org/10.52300/jepp.v6i1.21818Keywords:
public asset management, asset classification, intangible assets, public accountability, North SumatraAbstract
Effective public asset management supports accountable financial reporting and reliable service delivery. This study examines asset classification and management challenges in North Sumatra Province, Indonesia, focusing on fixed assets, assets described in the manuscript as nonfixed, and intangible assets. A descriptive qualitative approach combines a literature review with secondary document analysis. Sources include government regulations, public audit reports, and relevant academic publications. Content analysis explores the relationship between documented practices and stewardship, agency, resource management, and public value perspectives, with source triangulation used to compare evidence. The review identifies recurring concerns involving incomplete inventories, insufficient ownership documentation, weak reconciliation between administrative units, fragmented information systems, and limited staff capacity. Intangible assets present additional challenges concerning identification, licensing documentation, and recognition. The findings also indicate a need to distinguish inventories, construction in progress, disputed assets, and emergency equipment rather than treating them as a uniform nonfixed category. Recommended measures include clearer classification guidance, regular reconciliation, stronger internal controls, integrated asset records, and technical training. However, reliance on secondary sources, limited documentation of source selection, and the absence of field verification constrain the findings. Future research should examine audited records and managerial practices directly to assess classification accuracy and service implications more comprehensively
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