Peran akuntansi aset tetap dalam optimalisasi perencanaan kebutuhan dan penganggaran barang milik negara aplikasi pendekatan soft system methodology di Ditjen Pendidikan Tinggi Kementerian Pendidikan dan Kebudayaan = The role of fixed asset accounting in the optimization of requirement s planning and budgeting of state owned assets the application of soft system methodology approach in the directorate general of higher education ministry of education and culture