The agricultural sector has a very strategic role in national development in Indonesia. The agriculture, forestry and fisheries sector in 2015 contributed IDR 1,174.5 trillion to GDP. The situation is in third place after the manufacturing and trade industry sector [1]. Irrigation is a key component in the agricultural sector. Irrigation is able to increase agricultural yields from 100 to 200% [2]. Irrigation land plays a significant role in the procurement of food production until now 85% of national rice production is produced in paddy fields with an area of 4.65 million ha [3]. Irrigation is a very important aspect of agricultural development in Indonesia. Irrigation is a socio-cultural system of society so that it is dynamic depending on the environmental conditions [4]. In the current information age these environmental conditions are undergoing rapid changes due to the rapid development of information technology, globalization and democratization [5]. Social and political reform in 1998 has led to a paradigm shift in the irrigation sector [6]. The reform demanded that irrigation management be carried out in a transparent, accountable and fair manner. To realize this intangible asset is a very important factor. Intangible assets affect organizational management processes [7,8], and affect corporate performance [9-12].