Invisible Assets, Visible Problems: An Analysis of Issues in the Management of Intangible Assets in the Indonesian Government

Government agencies' ownership of intangible assets increases each year in line with the expansion of digitization programs; however, this is not always accompanied by optimal management. Many intangible assets eventually fall into disuse—either because they are no longer relevant to the agency's needs or have been replaced by new systems—yet they remain recorded as assets in government financial statements. This issue has ultimately drawn the attention of the Supreme Audit Agency of the Republi