This study aims to analyze the effect of asset management, government internal control system, and human resource competency on the revenue with idle asset optimization as the intervening variable, in the Office of State Assets and Auction Service, Jember. This study also aims to determine the best strategy for the state assets management, especially the idle asset, to increase national revenue. This is an explanatory research with applying mixed method approach using embedded concurrent model. The primary data were analyzed using Partial Least Square and descriptive analysis. The sample consists of 43 respondents collected using purposive sampling method. The results show that asset management, government internal control system, and human resource competency have no significant effects on idle asset optimization. Asset management and idle asset optimization have no significant effects on revenue, while government internal control system has a negative and significant effect on the revenue. Human resource competency has a positive and significant effect on the revenue. The results of qualitative descriptive analysis conclude that many working units did not optimally manage the asset utilization. Therefore, the right policy strategy is needed to improve idle asset optimization. Keywords: Asset Management, Government Internal Control System, Human Resource Competency, Idle Assets Optimization, and Revenue.

Objective - The objective of this study was to test and analyze the public sector performance from the customer perspective. This research is to see that Directorate General of State Assets Management (DJKN) can determine the factors that influence its performance, and consistently maintain the performance that its provider. Moreover, it also aims to examine and analyze the effect of tangible service quality to public sector performance using multiple regression analysis to test the hypothesis. Methodology/Technique - This study uses purposive sampling method and obtained 58 respondents who are clients of DJKN Regional Office of West Kalimantan as the study sample. The data used is primary data collected through questionnaires. Findings - The results showed that the service time and the conditions of the office or facilities significantly affect the customer's satisfaction. While the service procedures, the cost of service, and the service staff did not significantly affect the customer's satisfaction. Novelty - The implication of this study is the DJKN Regional Office in improving the performance requires improvement in some aspects related to the customer's perspectives to improve the satisfaction of the customers which can encourage the achievement of better performance. Type of Paper: Empirical Keywords: Public Sector Performance; Customer Perspective; Tangible Service Quality; Customer's Satisfaction. JEL Classification: H83, M40.