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Abstrak :
Penghapusan barang milik negara sub sektor migas merupakan salah satu kegiatan perminyakan yang memerlukan perhatian dari pemerintah. Semakin banyaknya sisa barang proyek perminyakan memberikan dampak yang signifikan terhadap pengelolaan material di kontraktor kontrak kerja sama (KKKS) sub sektor minyak dan gas bumi. Salah satu bidang usaha yang merasakan dampak ini adalah bidang usaha hulu minyak dan gas bumi. Dalam upaya menata pengelolaan milik negara yang berada di bidang usaha hulu minyak dan gas bumi, pemerintah berusaha untuk mencari alternatif solusi kepada kontraktor kontrak kerja sama (KKKS) sub sektor minyak dan gas bumi agar permasalahan ini tidak berkelanjutan. Salah satu tindakan yang dilakukan oleh pemerintah adalah dengan melakukan analisis dan evaluasi terhadap desain alur penghapusan barang milik negara. Analisis dan evaluasi desain alur penghapusan barang milik negara bertujuan untuk mencari kekurangan dari desain alur proses penghapusan yang ada untuk kemudian melakukan perbaikan desain ulang alur proses penghapusan barang milik negara agar dapat lebih terformalisasi, komprehensif, informatif dan menjadi solusi yang tepat dalam penghapusan barang milik negara eks kontraktor kontrak kerja sama (KKKS) sub sektor minyak dan gas bumi.

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The writing-off of the state-owned oil and gas sub sector asset is one of government activity that needed careful attention. The increasing number of waste assets left by oil and gas projects gave significant effect in the state-owned asset management by contractors (KKKS) in oil and gas sector. One of oil and gas sector that impacted the most is the downstream oil and gas venture. As an effort to manage the state-owned oil and gas sub sector asset especially in downstream ventures and to prevent problem`s continuation, the government tries to look for alternative solution for contractors (KKKS). One of the actions done by the government is with analyzing and evaluating the business process design of the writing-off the state-owned asset. The analysis and evaluation of business process design of the writing-off the state-owned asset are aimed to seek the default of the existing business process design, and improve the business process design so it can be more formalized, comprehensive, informative, and become an effectual solution for writing-off the state-owned asset that belongs to oil and gas contractors.

Abstrak :
Kementerian Keuangan melaksanakan revaluasi BMN pada Tahun 2017-2018. Namun hasil revaluasi baru disajkan pada LKPP Tahun 2019 setelah sebelumnya tidak diterima hasilnya oleh BPK pada Tahun 2018. Penelitian ini memiliki tujuan untuk: (1). Mengetahui kesesuaian proses revaluasi BMN perlakuan akuntansi pada SAP, (2). Melakukan evaluasi dan menganalisis kelemahan pelaksanaan revaluasi BMN yang dapat diterapkan oleh Kementerian Keuangan. Penelitian ini menggunakan teori akuntabilitas (dialog antara aktor dan forum yang menghasilkan konsekuensi) sebagai landasan berpikir dan analisis konten untuk menganalisis informasi yang didapatkan dari pihak DJKN. Hasil penelitian adalah (1). pelaksanaan revaluasi BMN sudah dilaksanakan sesuai dengan SAP dan peraturan perundangan serta telah mencapai tujuannya. (2) pelaksanaan revaluasi BMN di Indonesia masih memiliki beberapa kelemahan seperti pada kegiatan inventarisasi. ......The Ministry of Finance is conducting a BMN revaluation in 2017-2018. However, the revaluation results are only presented to LKPP 2019 after the results were not received by the BPK in 2018. This study aims to: (1). Knowing the BMN revaluation process comply with accounting treatment on SAP, (2). Evaluate and analyze the weaknesses of the BMN revaluation that can be applied by the Ministry of Finance. This study uses accountability theory (dialogue between actors and forums that produces consequences) as a foundation for thinking and content analysis to analyze information obtained from the DJKN. The results of the study are (1). implementation of the BMN revaluation has been carried out in accordance with SAP and regulations also has achieved its objectives. (2) the implementation of the revaluation of BMN in Indonesia still has several weaknesses such as in inventory activities.

Abstrak :
Skripsi ini membahas mengenai penatausahaan aset tetap yang dikelola oleh Satuan Kerja PPPTMGB "LEMIGAS" dengan menggunakan aplikasi Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara (SIMAK BMN), yang bertujuan agar laporan barang yang dihasilkan dapat tersaji dengan baik. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa Satuan Kerja PPPTMGB "LEMIGAS" selaku Unit Akuntansi Kuasa Pengguna Barang (UAKPB) sudah melaksanakan penatausahaan aset tetap sesuai dengan peraturan perundang-undangan yang berlaku. Namun, masih ada permasalahan yang dihadapi, seperti belum semua aset atas tanah memiliki sertifikat sehingga perlunya adanya tindak lanjut terhadap kepemilikan BMN tersebut. ......This study discusses the administration of Fixed Assets managed by PPPTMGB "LEMIGAS" using the application of The State Property's Accounting and Management Information System (known as SIMAK BMN), which aims to make the property statement can be presented properly. The research is in form of qualitative research by descriptive design. The result of the research shows that PPPTMGB "LEMIGAS", has conducted the administration of fixed assets in accordance with laws and regulations. However, there are still problems to face, such as not all of the assets of Land have a certificate, so that the need for followup to the management of PPTMGB "LEMIGAS".

Abstrak :
Kementerian Keuangan melaksanakan revaluasi BMN pada Tahun 2017-2018. Namun hasil revaluasi baru disajkan pada LKPP Tahun 2019 setelah sebelumnya tidak diterima hasilnya oleh BPK pada Tahun 2018. Penelitian ini memiliki tujuan untuk: (1). Mengetahui kesesuaian proses revaluasi BMN perlakuan akuntansi pada SAP, (2). Melakukan evaluasi dan menganalisis kelemahan pelaksanaan revaluasi BMN yang dapat diterapkan oleh Kementerian Keuangan. Penelitian ini menggunakan teori akuntabilitas (dialog antara aktor dan forum yang menghasilkan konsekuensi) sebagai landasan berpikir dan analisis konten untuk menganalisis informasi yang didapatkan dari pihak DJKN. Hasil penelitian adalah (1). pelaksanaan revaluasi BMN sudah dilaksanakan sesuai dengan SAP dan peraturan perundangan serta telah mencapai tujuannya. (2) pelaksanaan revaluasi BMN di Indonesia masih memiliki beberapa kelemahan seperti pada kegiatan inventarisasi. ......The Ministry of Finance is conducting a BMN revaluation in 2017-2018. However, the revaluation results are only presented to LKPP 2019 after the results were not received by the BPK in 2018. This study aims to: (1). Knowing whether the BMN revaluation process comply with accounting treatment on SAP, (2). Evaluate and analyze the weaknesses of the BMN revaluation that can be applied by the Ministry of Finance. This study uses accountability theory (dialogue between actors and forums that produces consequences) as a foundation for thinking and content analysis to analyze information obtained from the DJKN. The results of the study are (1). The implementation of BMN revaluation is comply with government accounting standards but still experiences various problems. The results of the study are (1). implementation of the BMN revaluation has been carried out in accordance with SAP and regulations. It also has achieved its objectives. (2) the implementation of the revaluation of BMN in Indonesia still has several weaknesses such as in inventory activities.

Abstrak :
Skripsi ini bertujuan untuk menganalisis pelaksanaan pengelolaan Barang Milik Negara BMN yang berasal dari Kontraktor Kerja Sama KKKS Penulis memfokuskan pada tahap pemanfaatan pemindahtanganan dan penghapusan dalam siklus pengelolaan BMN KKKS Dalam penelitian ini dilakukan 2 dua analisis Analisis pertama yaitu analisis regulasi pengelolaan aset KKKS terhadap manajemen aset yang ideal menurut Australian National Audit Office ANAO Analisis yang kedua terkait kepatuhan pelaksanaan pengelolaan aset KKKS terhadap PP Nomor 6 Tahun 2006 dan PMK Nomor 135 PMK 06 2009 Hasil penelitian menunjukkan bahwa terdapat beberapa hal yang masih harus diperbaiki terkait manajemen aset yang ideal menurut ANAO yaitu sistem informasi sistem akuntansi dan konsep pengadaan Pelaksanaan pengelolaan BMN KKKS secara garis besar telah sesuai dengan regulasi namun peran DJKN dalam hal monitoring evaluasi dan penatausahaan aset perlu ditingkatkan Kata KunciBarang Milik Negara Kontraktor Kontrak Kerja Sama Manajemen Aset.

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The focus of this study is the implementation of state asset management of asset derived from the contractor production sharing contract KKKS Author focuses on the utilization stage alienation and the elimination of the SOA management cycle PSC In this research two 2 analysis The first analysis is the analysis of asset management regulation KKKS ideal for asset management by the Australian National Audit Office ANAO The second analysis related to compliance with the implementation of asset management KKKS to Regulation No 6 of 2006 and PMK No 135 PMK 06 2009 The results showed that there are some things that still need to be fixed ideal asset management related by ANAO ie information systems accounting systems and the concept of procurement Implementation of SOA management KKKS broadly in accordance with the regulations but DJKN role in monitoring evaluation and administration of assets need to be increased Keyword State Asset Production Sharing Contract Asset Management.

Abstrak :
Barang Milik Negara pada dasarnya diatur dalam Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara serta peraturan pelaksanaannya yaitu Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah. Barang Milik Negara merupakan semua barang yang dibeli atau diperoleh atas beban APBN atau berasal dari perolehan lainnya yang sah. Dalam pelaksanaannya, terdapat Barang Milik Negara, khususnya yang berupa tanah, yang belum bersertifikat. Hal ini menimbulkan ketidakadaannya kepastian hukum atas tanah yang bersangkutan. Pemanfaatan atas Barang Milik Negara berupa tanah dalam jangka waktu yang lama dapat menyebabkan adanya peralihan kepemilikan kepada pihak lain, sehingga diperlukan adanya kepastian hukum atas tanah yang bersangkutan sebagai aset negara. Atas Barang Milik Negara berupa tanah tersebut, seharusnya dilakukan pendaftaran tanah terlebih dahulu sebelum dilakukan bentuk pengelolaan lainnya, sebab sertifikat tanah merupakan dasar kepastian hukum yang kuat atas tanah yang bersangkutan sehingga apabila nantinya dilakukan pemanfaatan atas tanah tersebut, Pengguna Barang/Kuasa Pengguna Barang dapat membuktikan penguasaan atas tanah yang bersangkutan. Diperlukan pula kegiatan pendaftaran tanah yang menyeluruh, termasuk terhadap Barang Milik Negara Idle. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian yuridis normatif berdasarkan Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah.

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State Property is regulated on Law Number 1 of 2004 concerning State Treasury Government Regulation Number 27 of 2014 concerting Management of State/Regional Property. State Property is all goods purchased or procured at the expense of State Budget (APBN) or derived from any other legal acquisitions. In practice, there are State Property, specifically in the form of land, that are not certificated. This issue leads to the absence of legal certainty over the land concerned, especially when the land is used by another party, so it is necessary to have legal certainty over the land as a state-owned asset. The usage of State Property in the form of land for a long period of time may cause a transition of ownership of the concerned land to another party. For the State Property in the form of land, land registration of the concerned land had to be done first prior to the land management in other forms, because land certificate comes as a form of legal certainty of the concerned land so that in the future when the utilization of the land is carried out, the Property User or the Proxy of the Property User can prove the ownership of the land concerned. Comprehensive land registration are also needed, including Idle State Property. The type of research used in this study is normative juridical research which is based on Law Number 1 of 2004 concerning State Treasury and Government Regulation Number 27 of 2014 concerning Management of State/Regional Property.

Abstrak :
Artikel ini membahas penatausahaan Barang Milik Negara (BMN) di Badan Penelitian dan Pengembangan Kementerian Pertahanan (Balitbang Kemhan). Teknik pengumpulan data yang digunakan meliputi wawancara, observasi, dan studi dokumen. Temuan penelitian menunjukkan masih adanya beberapa permasalahan terkait penatausahaan BMN, baik dalam hal pencatatan maupun inventarisasi. Dalam hal pencatatan, masalah yang dijumpai di antaranya pencatatan salah akun, pencatatan tidak didukung dengan dokumen sumber yang diperlukan, pengecekan fisik barang tidak pernah dilakukan, dan sering terjadi selisih data antara pencatatan pada penyusunan laporan BMN dan penyusunan laporan keuangan. Dalam hal inventarisasi, permasalahannya meliputi inventarisasi belum dilakukan secara optimal, barang riil yang ada saat ini belum sesuai dengan daftar di SIMAK-BMN, inventarisasisulit dilaksanakan karena kurangnya petugas BMN.

Abstrak :
Penelitian ini membahas mengenai peralihan aset rumah dinas eks Perusahaan Kereta Api Swasta Belanda hasil tindakan Nasionalisasi, tanpa melalui proses peralihan sesuai perundang-undangan yang berlaku. Perubahan status badan hukum dari Perusahaan Jawatan Kereta Api (PJKA), dahulu di bawah Departemen Perhubungan menjadi PT. KAI (Persero) di bawah Kementerian Badan Usaha Milik Negara, tidak serta merta mengakibatkan asetnya ikut beralih. Kasusnya timbul ketika PT. KAI (Persero) mengeluarkan surat peringatan terhadap para penghuni rumah dinas eks perusahaan kereta api swasta Belanda tersebut karena tidak mau membayar sewa. Para penghuni menganggap bahwa PT. KAI (Persero) tidak berhak memungut sewa karena tanah dan rumah dinas tersebut menurut peraturan perundang-undangan yang berlaku belum menjadi aset PT. KAI (Persero). Adapun permasalahan hukum yang diangkat dalam penelitian ini adalah tindakan yang dilakukan PT. KAI (Persero) dalam memanfaatkan, menguasai dan menyewakan aset rumah dinas eks perusahaan kereta api Belanda tersebut yang berdiri di atas tanah Hak Pakai atas nama PJKA cq Departemen Perhubungan RI. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan analisa data secara preskriptif. Berdasarkan hasil penelitian disimpulkan bahwa peralihan aset dari perusahaan kereta api Belanda ke PT. KAI (Persero) belum sah dan valid, karena belum ada Peraturan Pemerintah yang menyatakan secara tegas bahwa terhadap aset tersebut sebagai penyertaan modal kepada PT. KAI (Persero). Sehingga, tindakan PT. KAI (Persero) memungut sewa serta memanfaatkan aset berupa rumah dinas, tidak dapat dibenarkan, karena status aset tersebut merupakan Barang Milik Negara, yang seharusnya hasil sewa disetorkan ke dalam kas Negara bukan kepada kas PT. KAI (Persero). ......This research discusses the transfer of assets of the former Dutch Private Railway Company as a result of the nationalization, without going through the transition process in accordance with the applicable legislation. The legal entity status change of The Railway Company (PJKA), formerly under the Ministry of Transportation becoming PT. KAI (Persero) under the Ministry of State-Owned Enterprises, does not necessarily result in its assets being transferred. The case arises when PT. KAI (Persero) issued a warning letter to the residents of the former dutch private railway company's office house for not wanting to pay rent. The residents consider that PT. KAI (Persero) is not entitled to collect the rent since the land and the office house according to the prevailing laws and regulations have not become an asset of PT. KAI (Persero) yet. The legal issues raised in this study are actions taken by PT. KAI (Persero) in utilizing, controlling and renting the assets of the former Dutch railway company's office house which stands on the land of Hak Pakai on behalf of PJKA cq Ministry of Transportation. The research method used in this study is normative juridical with a prescriptive approach to data analysis. Based on the results of the study, it was concluded that the transfer of assets from Dutch railway companies to PT. KAI (Persero) is not yet valid, because there is no Government Regulation that explicitly states that the asset as a capital investment to PT. KAI (Persero). Thus, the actions of PT. KAI (Persero) collects leases and utilizes assets in the form of office houses, which cannot be justified, as the status of the asset is State Property, which should be the rental proceeds deposited into the State treasury instead of to the PT. KAI (Persero) treasuries.

Abstrak :
[ABSTRAK
Kendala utama yang dirasakan saat ini dalam melaksanakan pembangunan infrastruktur di Indonesia, khususnya berupa jalan tol, adalah sulitnya pelaksanaan pembebasan tanah.Pembebasan tanah yang menjadi tanggung jawab pemerintah,pada banyak kasus, masih sulit mendapatkan kesepakatan nilai pembebasan dengan masyarakat.Masyarakat memiliki persepsi nilai pembebasan yang tinggi, diatas nilai tanah yang dipegang pemerintah dari hasil penilaian oleh penilai profesional. Penelitian ini bermaksud untuk mengetahui faktor-faktor yang mempengaruhi persepsi masyarakat mengenai nilai pembebasan tanah, yang meliputi faktor nilai tanah, kerugian lain yang dipertimbangkan masyarakat untuk juga diganti rugi, dan pengaruh dari beberapa kebijakan pembebasan tanah yang diterapkan pemerintah saat ini.Penelitian ini mengunakan media kuesioner sebagai alat pengumpulan data persetujuan responden terhadap pernyataan-pernyataan yang diberikan mengenai masalah yang diteliti. Responden penelitian ini adalah para petugas pemerintah yang langsung berhubungan dengan masyarakat dalam proses negosiasi nilai. Sebagai pembanding juga diambil responden dari masyarakat pemilik tanah yang akan dibebaskan. Hasil penelitian, baik dengan responden petugas pemerintah maupun masyarakat pemilik tanah,memperlihatkan bahwa terdapat 11 faktor yang mempengaruhi nilai tanah, terdapat 5 jenis kerugian lain yang juga diminta masyarakat untuk diganti rugi dan ada 3 kebijakan pemerintah mengenai pembebasan tanah yang dapat memicu aksi spekulasi masyarakat. Dari penelitian ini juga terlihat bahwa nilai yang ditetapkan oleh pemerintah, tidak menjadi faktor yang mempengaruhi persepsi masyarakat atas nilai tanahnya. Selanjutnya, karena tanah yang dibebaskan masuk dalam pengertian Barang Milik Negara (BMN), maka penelitian ini juga melakukan simulasi untuk mengetahui dampak peningkatan nilai pembebasan tanah dalam mekanisme pemanfaatan Barang Milik Negara berupa Kerjasama Pemanfaatan, yang mensyaratkan kewajiban pembayaran kontribusi tetap dan pembagian keuntungan dari pengelola jalan tol. Hasil simulasi memperlihatkan bahwa kenaikan nilai pembebasan tanah akan menyebabkan turunnya kelayakan jalan tol bagi perusahaan pengelola jalan tol. Untuk itu, pemerintah harus menurunkan, bahkan pada tingkat tertentu harus menghapuskan kewajiban pembayaran kontribusi tetap dan pembagian keuntungan

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ABSTRACT
The main constraint is felt today in implementing infrastructure development in Indonesia, particularly in the form of toll roads, is the difficulty of implementation of land acquisition. Land acquisition which is the responsibility of the government, in many cases, it is still difficult to get a deal value of land acquisition by the public. The public has a perception of high value land acquisition, over the value of land held by the government of the results of the assessment by a professional appraiser. This study intends to determine the factors that influence people's perception of the value of land acquisition, which includes the land value factors, other losses are considered public to also be compensated, and the influence of some land acquisition policies applied by the government today. This study uses media as a means of collecting data questionnaire respondents consent to the statements given regarding the issues examined. Respondents are government officials who directly related to the public in the negotiation process value. For comparison also taken the respondents from land owners. Results of the study, both with government officials and land owners respondents, shows that there are 11 factors that affect the value of the land, there are five other types of losses also prompted people to be compensated and there are 3 government policy on land acquisition that could trigger public speculation. This research also shows that the value set by the government as NJOP and ZNT, do not be a factor influencing the public perception of the value of the land. Furthermore, because the released land included in the definition of State Assets (BMN), this research also perform simulations to determine the impact of the increase in the value of land acquisition in the mechanism of utilization of the State Assets Utilization form of cooperation. This mechanism requires a fixed contribution and profit sharing of the company operating the toll road as a user of the land to the government. Simulations carried out to see the level of financial feasibility of the toll road to the toll road, if the increased value of land acquisition, and what level of contribution of fixed and profit sharing that can be applied to the government in order to remain eligible for the toll road toll road operators. The simulation results showed that the increase in the value of land acquisition will cause a drop in eligibility for the toll road toll road management company. In order to remain eligible for the toll road toll road operating company, then the government should be lowered, even at a certain level should abolish the obligation to pay fixed contributions and profit sharing.;The main constraint is felt today in implementing infrastructure development in Indonesia, particularly in the form of toll roads, is the difficulty of implementation of land acquisition. Land acquisition which is the responsibility of the government, in many cases, it is still difficult to get a deal value of land acquisition by the public. The public has a perception of high value land acquisition, over the value of land held by the government of the results of the assessment by a professional appraiser. This study intends to determine the factors that influence people's perception of the value of land acquisition, which includes the land value factors, other losses are considered public to also be compensated, and the influence of some land acquisition policies applied by the government today. This study uses media as a means of collecting data questionnaire respondents consent to the statements given regarding the issues examined. Respondents are government officials who directly related to the public in the negotiation process value. For comparison also taken the respondents from land owners. Results of the study, both with government officials and land owners respondents, shows that there are 11 factors that affect the value of the land, there are five other types of losses also prompted people to be compensated and there are 3 government policy on land acquisition that could trigger public speculation. This research also shows that the value set by the government as NJOP and ZNT, do not be a factor influencing the public perception of the value of the land. Furthermore, because the released land included in the definition of State Assets (BMN), this research also perform simulations to determine the impact of the increase in the value of land acquisition in the mechanism of utilization of the State Assets Utilization form of cooperation. This mechanism requires a fixed contribution and profit sharing of the company operating the toll road as a user of the land to the government. Simulations carried out to see the level of financial feasibility of the toll road to the toll road, if the increased value of land acquisition, and what level of contribution of fixed and profit sharing that can be applied to the government in order to remain eligible for the toll road toll road operators. The simulation results showed that the increase in the value of land acquisition will cause a drop in eligibility for the toll road toll road management company. In order to remain eligible for the toll road toll road operating company, then the government should be lowered, even at a certain level should abolish the obligation to pay fixed contributions and profit sharing., The main constraint is felt today in implementing infrastructure development in Indonesia, particularly in the form of toll roads, is the difficulty of implementation of land acquisition. Land acquisition which is the responsibility of the government, in many cases, it is still difficult to get a deal value of land acquisition by the public. The public has a perception of high value land acquisition, over the value of land held by the government of the results of the assessment by a professional appraiser. This study intends to determine the factors that influence people's perception of the value of land acquisition, which includes the land value factors, other losses are considered public to also be compensated, and the influence of some land acquisition policies applied by the government today. This study uses media as a means of collecting data questionnaire respondents consent to the statements given regarding the issues examined. Respondents are government officials who directly related to the public in the negotiation process value. For comparison also taken the respondents from land owners. Results of the study, both with government officials and land owners respondents, shows that there are 11 factors that affect the value of the land, there are five other types of losses also prompted people to be compensated and there are 3 government policy on land acquisition that could trigger public speculation. This research also shows that the value set by the government as NJOP and ZNT, do not be a factor influencing the public perception of the value of the land. Furthermore, because the released land included in the definition of State Assets (BMN), this research also perform simulations to determine the impact of the increase in the value of land acquisition in the mechanism of utilization of the State Assets Utilization form of cooperation. This mechanism requires a fixed contribution and profit sharing of the company operating the toll road as a user of the land to the government. Simulations carried out to see the level of financial feasibility of the toll road to the toll road, if the increased value of land acquisition, and what level of contribution of fixed and profit sharing that can be applied to the government in order to remain eligible for the toll road toll road operators. The simulation results showed that the increase in the value of land acquisition will cause a drop in eligibility for the toll road toll road management company. In order to remain eligible for the toll road toll road operating company, then the government should be lowered, even at a certain level should abolish the obligation to pay fixed contributions and profit sharing.]

Abstrak :
Dengan diundangkannya Undang Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria yang dikenal dengan UUPA pada tanggal 24 September 1960, sistim Administrasi Pertanahan di Indonesia telah mempunyai landasan hukum yang pasti dan jelas. Berdasarkan Penjelasan Umum II disebutkan bahwa: UUPA berpangkal pada pendirian, bahwa untuk mencapai apa yang ditentukan dalam Pasal 33 Ayat 3 UUD Negara Republik Indonesia 1945 tidak perlu dan tidak pada tempatnya bahwa Bangsa Indonesia ataupun Negara bertindak sebagai pemilik tanah. Dengan menggunakan metode penelitian yuridis normatif untuk menganalisa mengenai sewa menyewa tanah Barang Milik Negara dalam rangka optimalisasi dan pendayagunaan aset / kekayaan negara yang secara langsung atau tidak dikuasai oleh Kementrian Negara, Instansi Pemerintah dan lembaga pemerintahan non departemen, didapati telah terjadi sewa menyewa diatas tanah yang merupakan Barang Milik Negara / Daerah yang didukung dan dilandasi oleh peraturan-peraturan yang menguatkan secara hukum. Hal ini bertentangan dengan konsep Hukum Tanah Nasional. Karena menurut konsep Hukum Tanah Nasional, Negara tidak dapat menyewakan tanah yang berada dibawah penguasaannya, karena Negara bukanlah pemilik tanah. Sehingga sebaiknya dapat diciptakan Undang Undang atau peraturan yang akan mengatur secara komprehensif dalam rangka menjembatani antara konsep hukum Tanah Nasional dengan pelaksanaan pengelolaan Barang Milik Negara / Daerah agra tercapai kepastian hukum dalam bidang pertanahan.

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With the enactment of Law No. 5 of 1960 on the Basic Regulation of Agrarian known as UUPA on 24 September 1960, Land Administration system in Indonesia has had a clear and legal basis. Based on General Explanation II stated that: UUPA rooted in the establishment, that in order to achieve what is specified in Article 33 Paragraph 3 of the Constitution of the Republic of Indonesia 1945 is unnecessary and out of place that the Indonesian nation or the State acting as the owner of the land. The subject of the State of the Republic of Indonesia, is all Indonesian people. By using normative juridical research method to analyze the lease of land State Property in order to optimize and utilization of assets / wealth of the country are directly or indirectly controlled by the Ministry of State, Government Agencies and institutions of non-departmental government, found to have occurred lease on land the State / Regional supported and guided by rules that strengthen legal. This is contrary to the concept of the National Land Law. Because according to the concept of the National Land Law, the State is not able to lease the land under their control, because the State is not the owner of the land. So it should be created Act or the regulations that will regulate in a comprehensive manner in order to bridge the gap between the concept of the National Land law implementation in State / Region in order to achieve legal certainty in the land sector.