The follow-up to the recording of the results of the repair of State Property (BMN) has yet to be realized because it was not received by the Financial Management Agency (BPK). This study aims to examine two factors that influence the achievement of the presentation of fixed asset revaluation, namely human resources and information technology. This study found out how influential these two factors were by distributing questionnaires to the staff at the DPPKAD Tulungagung District. Furthermore, this study used the PLS (Patrial Least Square) method with the help of the SmartPLS 3.0 software tool, which assesses the measurement model and structural model of the research. The data processing results that human resources influence the presentation of fixed asset revaluations. Meanwhile, information technology does not affect the presentation of fixed asset revaluation.