Optimalisasi Penghapusan Material Satker Akademi TNI Angkatan Laut Guna Tertib Administrasi pada Laporan Simak BMN

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.