B Badan Aksesibilitas Telekomunikasi dan Informasi (BAKTI Kominfo) is an environmental organization of the Kementrian Komunikasi dan Informatika and is a non-echelon organizational unit that applies the Badan Layanan Umum (Public Service Agency) Financial Management pattern. BAKTI Kominfo has the task of providing telecommunication and information technology service infrastructure, as well as carrying out the management of universal service obligation financing. The Public Service Agency is a government agency established to provide services to the community, such as the provision of goods or services that are sold by prioritizing not seeking profit and in carrying out its activities based on the principles of efficiency and productivity. BAKTI Kominfo has several realizations of the Palapa Ring National Strategic Project (PSN), Expansion of BTS Development, Provision of internet access in the 3T area, and Development of digital ecosystems. BAKTI Kominfo grants the right to use service concession assets to partners in the context of providing public services in the form of telecommunications networks by implementing PSAP 16 concerning service concession asset agreements and all asset agreement procedures must be in accordance with the applicable PSAP 16 in order to regulate financial reporting of concession agreements from the standpoint government entity or concessionaire, namely BAKTI Kominfo. AgreementTheconcessionTheServices are binding agreements between the grantor where the grantor is a government entity and the partner is a business entity. In a service concession agreement, partners such as business entities use service concession assets to be able to provide public services on behalf of the government entity and the grantor within a specified period of time.