This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets

Islamic garden is a traditional garden concept that is significantly related to the history of the Muslim civilization. The first establishment of the concept was in the 7th century through the formation of the Persian Garden. Presently, the idea of the Islamic garden is beginning to be overlooked as the contemporary garden design is becoming a current trend. The situation has given a negative impact towards the implementation of the traditional garden concept. This study is conducted to identify the physical characteristics of the Islamic garden. The firstobjective is to determine the chronology of the Islamic garden design and, second, to categorize the physical characteristics of the garden according to the level of its importance. Three types of methods are embedded in the study, which are the document analysis, site study, and semi-structured interviews. The method of analysing the data is using the Atlas.ti and Microsoft Excel software. The result gathered are categorized into two important aspects: (1) the movement of the Islamic garden concept in response to the history of the Muslim civilization and (2) the list of the physical characteristic of the Islamic garden. The result is triangulated as to develop an understanding on the list of the significant physical characteristics of the Islamic garden.

Tujuan dari penulisan paper ini adalah melakukan analisa atas strategi Direktorat Jenderal Kekayaan Negara (DJKN) dalam penggunaan data penatausahaan Barang Milik Negara (BMN) sebagai dasar dalam penetapan underlying asset Surat Berharga Syariah Negara (SBSN). Penelitian ini menggunakan data primer dengan melakukan wawancara dan data sekunder untuk memperoleh arsip-arsip atau dokumen. Penelitian ini di lakukan dengan metode kualitatif normatif, dengan menggunakan analisis SWOT (Strength, Weakness, Opportunity, Threat). Hasil wawancara diklasifikasikan ke dalam 4 (empat) komponen analisis SWOT, yaitu Strength, Weakness, Opportunity, Threat, dan untuk selanjutnya dikelompokkan ke dalam matriks IFAS (Internal Strategic Factor Analysis Summary) dan matriks EFAS (External Strategic Factor Analysis Summary). Hasil analisis menunjukkan bahwa strategi penggunaan data penatausahaan BMN sebagai dasar penetapan underlying asset merupakan strategi yang tepat, sepanjang DJKN memperhatikan dan menindaklanjuti hal-hal yang menjadi faktor kelemahan (weakness) dan ancaman (threat).

ABSTRACT This study aims to analyze the performance of village asets, by taking a case study of Labruk Lor Village, Lumajang Regency, East Java Province. The stipulation of the village as one of the subjects of development in 2 (two) consecutive National Mid-term Development Plan (RPJMN), namely the 2015-2019 RPJMN and 2020-2024 RPJMN, leads to increasing number and value of village asets. Measuring aset performance as part of the evaluation of aset management provides parameters for the village government to determine whether an aset has been optimally used/utilized. The research method used in this research is descriptive qualitative through interviews, field observations and literatur studies. The analysis was carried out by adopting parameters from 2 (two) previous studies, namely Kaganova (2018) and Hariyono (2007). The resource persons were selected using a purposive sampling method. Kaganova model (2018) is based on 2 (two) indicators, namely inventory and information on village asets. With this model, the research results show that the aset performance of Labruk Lor village gets a point of 0.636 or adequate. Measurement using the Hariyono model (2007) is based on 4 (four) indicators, namely physical condition, use, utilization and financial. The study concluded that with the Hariyono Model (2007), the aset performance of Labruk Lor Village obtained a point of 0.764 (adequate) for asets in the form of Land, 0.869 (good) for Buildings, 0.689 (adequate) for Vehicles, and 0.82 (good) for Equipment and Machinery. Keywords: measurement, performance, public asets, village, management ABSTRAK Penelitian ini bertujuan untuk melakukan analisis kinerja aset desa, dengan mengambil studi kasus Desa Labruk Lor, Kabupaten Lumajang, Provinsi Jawa Timur. Dengan ditetapkannya desa sebagai salah satu subyek pembangunan dalam 2 (dua) RPJMN berturut-turut, yaitu RPJMN 2015-2019 dan RPJMN 2020-2024, maka peningkatan kualitas dan kuantitas aset atau kekayaan desa menjadi hal yang tidak bisa dihindari. Pengukuran kinerja aset sebagai bagian dari evaluasi pengelolaan aset memberikan parameter bagi pemerintah desa untuk mengetahui apakah suatu aset telah digunakan/didayagunakan dengan optimal. Metode penelitian bersifat kualitatif deskriptif melalui teknik wawancara, observasi lapangan dan penelitian dokumen.  Analisis dilakukan dengan mengadopsi parameter dari 2 (dua) penelitian terdahulu, yaitu Kaganova (2018) dan Hariyono (2007). Narasumber dipilih dengan menggunakan metode purposive sampling, yaitu terhadap perangkat desa, pemanfaat aset desa, profesional pengelolaan pengukuran kinerja aset publik, serta pejabat regulator pengelolaan aset desa. Pengukuran kinerja aset desa dengan menggunakan model Kaganova (2018) didasarkan pada 2 (dua) indikator, yaitu inventarisasi dan informasi aset desa. Dengan model ini, hasil penelitian menunjukkan bahwa kinerja aset desa Labruk Lor memperoleh nilai 0,636 yang artinya cukup. Pengukuran dengan menggunakan model Hariyono (2007) didasarkan pada 4 (empat) indikator yaitu kondisi fisik, penggunaan, pemanfaatan dan finansial. Penelitian menyimpulkan bahwa dengan dengan Model Hariyono (2007), kinerja aset Desa Labruk Lor memperoleh nilai 0,764 (cukup) untuk aset berupa Tanah Kas Desa (TKD), 0,869 (baik) untuk Gedung dan Bangunan, 0,689 (cukup) untuk kendaraan bermotor, dan 0,82 (baik) untuk peralatan dan mesin. Kata kunci: pengukuran, kinerja, aset publik, desa, pengelolaan Klasifikasi JEL: R5; H110

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