Akuntabilitas PT. Kereta Api Indonesia (KAI) Divisi Regional 1 Sumatera Utara dalam Pemanfaatan Aset

Abstract

Asset management is a strategic aspect in supporting the performance and operational sustainability of State-Owned Enterprises (SOEs), including PT Kereta Api Indonesia (Persero). PT KAI Regional Division I North Sumatra manages various types of assets, particularly land and buildings, which possess significant economic and strategic value. However, in practice, several challenges remain, such as suboptimal asset utilization, limited asset management information systems, and land disputes arising from lease agreements with third parties that lack accountability. This study aims to describe the accountability of PT KAI Regional Division I North Sumatra in asset utilization based on the principles of good governance. The research method employed is descriptive qualitative, utilizing observation, in-depth interviews, and documentation as data collection techniques. Data analysis is conducted through reduction, display, and verification stages using triangulation to ensure validity. The results indicate that PT KAI has applied accountability principles such as compliance with regulations, transparency in reporting, and efforts toward efficiency and effectiveness in asset management. However, issues in supervision, data accuracy, and information disclosure continue to hinder performance. Therefore, it is recommended to strengthen digital-based asset information systems, establish a dedicated monitoring unit, and promote crosssectoral collaboration. The application of these accountability principles aligns with stakeholder orientation and public value concepts as proposed by Kotler, ensuring that state assets are managed optimally and responsibly.