Leveraging Company Revenue through Land and Building Fixed Asset Optimization Strategies in Commercial and Trading Companies
Abstract
Leveraging business revenue through the utilization of fixed assets is crucial for companies. The purpose of this study is to examine and analyze the management of land and building fixed assets carried out by Commercial and Trading Companies. The research approach used is a descriptive qualitative approach with a case study method. The unit of analysis in this study is the Asset division of the Commercial and Trading company, namely PT Pertamina Patra Niaga Central Java Region (JBT). Data were collected through observation and interview methods, and triangulation was carried out using data collection methods, namely in-depth interviews with 5 informants who have different positions and duties, direct observation of the condition of the company's assets, and analysis of documents such as asset legal status documents, SOPs, and related operational records to validate the data. The results of the study found that asset optimization strategies to increase company revenue can be carried out by developing master policies and regional utilization guidelines supported by periodic evaluations, renovations and reassessments of idle assets to adjust market value to actual function, the application of digital technology to automate licensing and utilization monitoring, external collaboration in the form of leasing or collaboration with third parties. The implication of this study is that companies can provide strategic input to companies in an effort to improve the effectiveness and efficiency of fixed asset managementReferences
Abdussamad, Z. (2021). Metode penelitian kualitatif. Syakir Media Press.
Amin, A., Mauludin, H., & Mufidah, L. (2024). The influence of asset valuation, asset inventory, and legal audit on asset optimization. Asian Journal of Economics, Business and Accounting, 24(7), 247–257. https://doi.org/10.9734/ajeba/2024/v24i71407
Collins, C. J. (2021). Expanding the resource-based view model of strategic human resource management. International Journal of Human Resource Management, 32(2), 331–358. https://doi.org/10.1080/09585192.2019.1711442
Desyadi, D., Jeddawi, M., Ilham, M., & Ruhana, F. (2023). Optimalisasi pendapatan asli daerah (PAD) upaya peningkatan kinerja penyelenggaraan pemerintah Kabupaten Lampung Utara. Ekonomis: Journal of Economics and Business, 7(1), 277. https://doi.org/10.33087/ekonomis.v7i1.1059
Freeman, R. E., Dmytriyev, S. D., & Phillips, R. A. (2021). Stakeholder theory and the resource-based view of the firm. Journal of Management, 47(7), 1757–1770. https://doi.org/10.1177/0149206321993576
Germinal, G. (2022). The theory of efficient growth. Munich Personal RePEc Archive. https://mpra.ub.uni-muenchen.de/111461/
Hasransyah, A., Suryadi, H., & Yusuf, A. (2018). Kualitas pelayanan publik: Konsep, dimensi, indikator, dan implementasinya. Gava Media.
Hidayatulloh, R., & Mardian, S. (2020). Perkembangan riset akuntansi nilai tambah syariah. Jurnal Akuntansi dan Keuangan Islam, 8(2), 163–181. https://doi.org/10.35836/jakis.v8i2.281
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2018). Intermediate accounting IFRS edition (3rd ed.). Wiley.
Nechitaylo, I., & Tomshinskaya, I. (2022). Depreciation of fixed assets in the context of company evaluation. Cuadernos de Economía, 45(128), 176–186.
Omar, A. M. (2023). Utility theory and its application on investment decisions in Kenya. East African Finance Journal, 2(1), 48–55. https://doi.org/10.59413/eafj/v2.i1.7
Pakpahan, D. R., Gea, S. R., Aisyah, S., Simatupang, J., Yanti, A., Sembiring, E. A., & Tamba, I. F. U. (2023). Analysis of the effectiveness of internal control roles over fixed assets at the District Office of Medan Labuhan, North Sumatra. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 867–876.
Pratama, M. R., & Pangayow, B. (2016). Pengaruh manajemen aset terhadap optimalisasi pengelolaan aset daerah. Jurnal Akuntansi & Keuangan Daerah, 11(2), 33–51.
Rizkiatanta, B. K., & Djasuli, M. (2023). Optimalisasi pengamanan aset tetap: Strategi untuk meningkatkan pengakuan tanah dan bangunan sebagai aset yang sah. Jurnal Akuntansi dan Ekonomi, 8(3), 23–31.
Saffer, A. J. (2018). Value‐added theory. The International Encyclopedia of Strategic Communication, 1–10. https://doi.org/10.1002/9781119010722.iesc0197
Suseno, A. T., Hadi, W., & Rachmawati, S. (2021). Sistem manajemen aset sebagai optimalisasi penelusuran aset dengan metode Analytical Hierarchy Process. Jurnal Teknikom, 4(2), 112–122.
Tazkiya, H., Amin, A., Sulastiningsih, Zulkifli, & Rafa, W. D. (2024). Akuntansi keuangan menengah 1 (berbasis IFRS). Samudra Solusi Profesional.
Toisuta, E., Kalangi, L., & Pangerapan, S. (2019). Analisis perlakuan akuntansi terhadap pelepasan dan penghentian aset tetap pada PT. X. Going Concern: Jurnal Riset Akuntansi, 14(1), 27–35. https://doi.org/10.32400/gc.14.1.22281.2019
Tungga, C. A., & Tomasowa, O. L. E. (2021). Tourism assets management strategy in Rote Ndao District – Nusa Tenggara Timur. Eduvest – Journal of Universal Studies, 1(12), 1499–1506.
Umar, H. (2020). Manajemen strategik (konsep dan analisis). The Jakarta Business Research Center.
Yampolskiy, R. V. (2011). Efficiency theory: A unifying theory for information, computation and intelligence. Journal of Discrete Mathematical Sciences and Cryptography, 16(4–5), 259–277. https://doi.org/10.1080/09720529.2013.821361
Copyright (c) 2025 Kontigensi : Jurnal Ilmiah Manajemen

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.
























