| dc.description.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. | en_US |
