Fixed assets are the resources and wealth of the country used by the government as a tool in the implementation of operational activities. The audit result from the representative BPK (supreme audit board from 358 LKPD (regional government financial reports) throughout Indonesia there are 3,397 cases of which the majority related to fixed assets [1]. This illustrates that the regional government’s fixed asset management is not optimal. An activity can be said to have high accountability if it can be justified legally and morally. Accountability related to the disclosure of information about the activities is undertaken by the managers to stakeholders. Mardiasmo [2], described four forms ofaccountability of fixed asset management, namely laws and regulations accountability, process accountability, program accountability and policy accountability. Law and regulatory accountability is defined as the accountability or compliance with laws andregulations [3].

Management activities are associated with Stewardship Theory. Stewardship Theory stated that managers will behave in accordance with the interests of the principal. In this case, there are different interests the managers will try to continue to act inaccordance with the wishes of the principal since the efforts used should achieve the organizational goals. In this theory a man is seen as a creature that is able to act responsibly, with high integrity, trustworthy and honest in carrying out the mandate given to him [4]. Although humans, in Theory Stewardship, act in accordance with the organization’s interest, they do not the mean to have a personal interest. The success of the organization is considered as the person reaches his personal interests [5]. The factor that encourages the behavioral steward conducted by managers is the granting of the autonomy or responsibility to do a job given by the owner. With the autonomy or the responsibilities, the managers are more flexible to maximize their potentials for the advancement of the organization. This goes along with the psychology of ownership, it is a condition where individuals feel within and become one with organizations that act for the betterment ofthe organization. Aurelie and Petri [5], stated that Stewardship relationship is formed because:

• The structure supports that stimulates the organizational empowerment and autonomyto all members. Donaldson cited in Donaldson and Davis [6], stated that the situation of the structure, the action of managers so that the managers can act effectively, is a factor that supports to achieve the objectives and one of the driving behaviors of Stewardship

• Psychological profile that is associated with the expectation owned and is associated with situational factors. Situational factors, such as management philosophy, are related to the organization’s choice as the organization is oriented towards involvement, employee empowerment and self-control. Then, the Steward behavior tends to be formed. This thought is based on the long-term certain cooperation with the trust foundation. The cooperation will foster a sense of belonging and the sense of belonging itself will be followed by giving time and energy in order to protect and promote the organization. The act of giving time, energy and promoting the organization is an action because of the trust placed from owner to manager. A formof accountability for this belief is regarded as the attitude of Stewardship (services) for the betterment of the organization [7]. The second situational factor is the organization's culture. Stewardship behavior appears to the condition where the cooperation is more dominant than the attitude of individualism. In Stewardship owner’s involvement is not seen as the supervision of the activities of manager but rather than as a form of cooperation for the betterment of the organization. This is due to the actions taken by the managers who seek to advance their business instead of act of submission to the owner, but rather to the results to be obtained [8]

Literature Review

Theory of Stewardship: Theory of Stewardship is used as a tool to analyze the fixed asset management for the regional government. It is the view that the managers’ regional fix assets will run the fixed asset management along with the laws, regulations and policy set by the government as the provider oftrust management in which all managing action is used to achieve the regional government’s goals. In Stewardship behavior, the background of intrinsic value is greater to conduct the organizational management actions than the extrinsic value. The Intrinsic value is a self-actualization that award cannot be or are difficult to measure, while the extrinsic value is the value that can be measured monetarily. It can be concluded that the relationship of Stewardship built in the regional government’s fixed asset management will promote the establishment of the accountability in the fixed asset management that ultimately can achieve the regional government’s goal.

Aspect of Legal Accountability of Fixed Asset Management

The first finding of the study is by analyzing the aspect of legal accountability. It can be interpreted that assets must have a clear legal status so that certain parties cannot do abuse or claim to these assets [2]. The importance of the legal status of the assets related to the economic rights and obligations arising from the ownership status.

Aspects of the Regulation Accountability and Process Accountability of Fixed Asset Management: The second finding of the study is by analyzing the aspect of process accountability. One of the state's financial responsibilities is to carry out financial management that obeys the laws and regulations. This means that the asset management may not be separated from the rule as the guideline of the implementation of management activities. In addition, it must be executed in accordance with the applicable regulations and the asset management activities must also be carried out in accordance with the established procedures. Mardiasmo [2], stated that the process accountability is related to whether the fixed asset management activities have been carried out in accordance with the procedures and are adequate; so that the public service can maximally be given.

This study uses a qualitative case study method. The qualitative method is used to achieve the purpose of obtaining an overview of the research related to the accountability of the regional government’s fixed asset management, the disclosure of reality and phenomena carried out through direct interaction between the researcher and informants as well as the evidences and other relevant documents. This case study is used since the focus of this research is related to the phenomena that occur in real life, the boundaries between the phenomena and their context are not stated explicitly and a lot of evidence sources used in the study [9]. The Regional government’s fixed asset management is one of the phenomena that occur in government activities. In addition, there is a contradiction in the government between the essence of accountability and the real implementation. Therefore, the accountability of asset management among the regional governments is very influenced by the circumstances that occurred in the regional government. To collect the data and to get comprehensive research, the study uses multiple informants. The informants are based on their job duties and responsibilities with their experience in fixed asset management. This study uses primary data and secondary data. The primary data were obtained directly from the informants by interviews, observation and documents.

Here are fixed asset management activities in terms of the regulation accountability and process accountability:

The Need Planning and Budgeting

The need of the regional government toward the activities and the infrastructure of fixed asset must be a lot. Because of the diversity and a lot of needs, therefore it will require a good planning so that the fixed assets provided will not become goods that can be misused. The data availability related to the condition of the asset will result in planning decision and budgeting that is very optimum. Hasbi et al [10], stated that the unavailable data associated with the assets will affect the decisions or activities conducted by the North Sumatra Provincial government. The need planning and budgeting conducted by North Sumatra Provincial Government showed that the regulatory standards have not been used optimally where the standard of goods, standard of needs and standard of price as required in the PP number 27 of 2014, have been owned by Government.

The minimum socialization of the regulations related to the regional asset management has caused that not all asset staffs knew or had seen the mayor regulation or the standard regulation used. As a result, the regulation was not optimally implemented. Another thing that also occurred in North Sumatra Provincial Government’s fixed asset management was the asset division has not been functioned as the verifier in planning and budgeting of fixed assets in efforts to control and to evaluate the implementation of the regional asset management. For example, the minimum planning and budgeting occurred in the vehicle purchase. The distribution of vehicles was carried out without regarding the standard requirements of goods. Therefore, there are the divisions that have fixed assets exceeding their needs, while the other divisions are experiencing shortage assets.

On the other hand, the process accountability in the need planning and budgeting has been revealed by Sub Division Head of the Distribution and Procurement, that there has been no verification on the activities carried out, related to the verification whether SKPD (regional government unit) has complied it with the requirements of existing standards in carrying out the activities. The functions of the asset division, as the helping hand of the regional asset managers, have not been executed in verifying the needs of goods. There were also no maintenance plan assets, North Sumatra Provincial Government did not have a list of planned maintenance needs, there was a maintenance budget in the DPA (budget implementation document), but the budget did not specify which assets should be maintained and the maintenance activities were not recorded, except for the vehicle’s maintenance. The absence of the record data maintenance and the unclear BMD (fixed asset) maintenance is one of the reasons that cause the minimum asset management, because the expenditures incurred for the maintenance of assets cannot be used as a comparison to the benefits that should be paid when assets are used or exploited. The factors that cause the need planning and budgeting procedures did not run is the lack of the standard operating procedure (SOP). It should be used as the reference for the implementation of planning and budgeting, the lack of supervision and control over the activities undertaken, the increase of the supervision function and control by superiors either directly or internally as the solution that can be taken.

Procurement

Procurement is the process of asset purchases by a regional government. According Edquist et al in Happy stated that public procurement as a process of acquisition by the government to get the goods, buildings and services transparently, effectively and efficiently in accordance with the needs and desires of the user. The foundation used as the reference in the procurement process of government’s fixed assets is the presidential regulation no. 172 of 2014 concerned with the third amendment of the presidential regulation number 54 of 2010 concerned with the procurement of goods/services that was previously using the presidential regulation no. 70 of 2012. The purposes of this procurement process of the fixed assets are:

• In order for the orderly administration of procuremen

• Orderly administration management

• Maximum leverage regional assets

• Orderly execution of administration of the regional assets

Accountability aspects of the regulations implemented by the North Sumatra Provincial Government showed that the administration of the documentation activities was incomplete as it appeared on the absence of KAK that was made as the requirements of administrative activities. In addition, there were ULP members who did not have a procurement certificate in accordance with the requirement of the presidential regulation no. 70 of 2012 which aims to ensure a reliable procurement process. While the process accountability found in the government procurement activities indicates that North Sumatra Provincial Government has owned and runs the groove and procurement procedures in accordance with the rules and regulations.

Acceptance, Storage and Distribution

Acceptance, storage and distribution of a series of activities were carried out before the regional fixed assets are ready to use. Accountability happening in the activities of the North Sumatra Provincial Government's acceptance was not yet running fully to the presidential regulation no. 70 of 2012 article (18) where the official’s work recipient must have appropriate technical qualifications needed since there are many PPHPs appointed without special skills and specifications. After the goods receipt activity, if the goods have not been or are not directly distributed to users, it must be on the storage. Happy stated that the storage must be accompanied by the record on the cardstock. These functions are to record the additional goods and status procurement that have been done. In the storage activity North Sumatra Provincial Government did not keep records on the warehouse card. The record was only carried out for vehicle inventory of BMD while others did not do the record. The direct record was carried out in Simakoba if it has been distributed. On the other hand, there is no inventory taking, as revealed by the informant.

Use

As mentioned in the previous section, that the fixed assets must have a clear status to use. This is run in order the fixed assets are not easily switched to the functionality and usability that are not in accordance with the intended purposes. Yusuf [11], stated that with the use of a clear status, the authorized officer using the fixed assets, he has an obligation to carry out the management of the use the assets in accordance with the applicable rules. Some problems that often occur toward the use of government’s fixed assets are the misused of personal interest. Majid, Mohamed, Haron, Omar and Jomitin stated that the misused of government assets to private interests, even though the impact is not great, if not treated it can be the disease that cannot be cured in government activities.

Utilization

Siregar stated that as a result of the disorder data of fixed asset management, the regional government is not to be optimum in the use that causes difficulties of asset utilization in the future. The maximum utilization of fixed assets does not lead to the economic inefficiency. It is because of the utilization of assets related to the principle of non-profit. Hasbi, Trigunarsyah and Susilawati [10], stated that the public assets are not perceived to generate the revenue so that the regional government does not often recognize the revenue since the generated revenue is often perceived indirectly, for example, the road constructions that lead to the number of investors increasing, which is followed by the increase of revenue, the increase of revenue itself is never seen as the consequences from the arising road construction and repair of fixed assets conducted by regional government. The asset utilization has been in accordance with PP no. 6 of 2006 that can be run in the form of:

• Leasing

• Rental

• Cooperation utilization

• BGS/BSG without changing the ownership status

Nahdi [12], stated that the regional government mostly runs the regulation only limited to the rental utilization, while other forms of the utilization has not been optimized. The utilization of fixed assets held by North Sumatra Provincial Government was not optimally implemented in accordance with the ministerial regulation of home affairs no. 17 of 2007.

Security and Maintenance

Securing is the control and enforcement activities focused on the physical and administrative fixed assets. But other than the two to be observed, there are legal safeguards that become important factors in the fixed asset management. The legal safeguards complementary activities include the ownership evidences, such as conducting a certification on behalf of the regional government for owned fixed assets (PP no. 27 of 2014 as the replacement for PP No. 6 of 2006). At North Sumatra Provincial Government, the legal safeguards based on previous data have not maximized in securing the assets, especially land assets. There is still a lot of land that has not been furnished with the ownership evidences in the form of a certificate on behalf of North Sumatra Provincial Government.

Financing

All activities related to the regional fixed asset management require funding and costs. The need for funding and costs related to the management of fixed assets is facilitated in the financing activities planned and proposed in APBD (regional budget of revenue and expenditure) and that is in accordance with the statutory provisions. Some financing activities in the fixed asset management include incentives for officials or employees who carry out the regional fixed asset management and the provision of special allowances for the storage management of the regional fixed assets. The purpose of the additional revenue to officials or employees of regional fixed asset management is that the management performance of fixed assets can be optimized. Mustika [13], in a study conducted stated that one of the causes the minimum administration in the regional fixed assets is the lack of adequate compensation for the welfare of employees and the asset manager. This is one of the factors that affect the employee performance lack of respect. These studies show that the North Sumatra Provincial Government has run activities related to the financing of fixed asset management.

The regional government is a public organization that fundamentally has the goal of seeking the maintenance of public security and order so that individuals can find happiness. This makes the government as the organization have a role in terms of:

• Service

• Empowerment

• Development

The service functions owned by the regional government go along with what is conceptualized in the theory of Stewardship. The Stewardship theory is regarded as a theory that describes the service of a situation where the management is not motivated by the goal of individual (personal) but is on the organization's objectives. In this theory the regional asset management is seen as a trustworthy party in the running of the public interest. The duties of the asset manager are in the forms of service and are not for profits. In this theory the government's success in managing assets will be aligned with the satisfaction gained by the government officials. This theory looked at regional asset that the manager will fully work responsibly in accordance with regulations set by the principal (DPRD or central government) to achieve the goals of the organization, namely community service and satisfaction.

Dominance of the Stewardship relationships that occurred in North Sumatra Provincial Government’s fixed asset management is influenced by several factors:

• Togetherness period in works, most of the employees in asset division has been worked in the asset field for more than 5 years. Aurilie and Petri [5], stated that the period of the employment relationship will foster togetherness and a sense of belonging among members of the staffs, the longer together, the more closely the relationships are formed

• The presence of trust and responsibility, during the study, the researcher could feel the trust given by The Head of Asset Sub Division to the asset staffs, while the trust is manifested in the form of duty responsibility given. Hernandez stated by Henssen et al [7], stated that the given trust or responsibility to perform a job is an important factor in the service. The trust will provide flexibility to do the best service, so it encourages the staffs supporting the organization’s goals [6]

• Organizational culture in the regional government, the dominant organizational culture in the regional North Sumatra Provincial Government’s asset management was cooperation/collectivity culture. This could be recognized from how the asset division solved the problems. Based on the observation, every day the asset division was nearly visited by the administrators or storage of goods from other SKPDs (regional government units). The purpose of the visits is to get the asset management solution of the problems faced in their respective offices. The description about the relationships of Stewardship formed in the regional North Sumatra Provincial Government can be used as the descriptor that the Stewardship relationships, that occur in the regional government’s asset management, encourage the asset managers to do their best based on their capabilities to achieve the goal of the regional government. To achieve the goals, the public accountability, law and regulation accountability, process accountability, program accountability and policy accountability are to be carried out

Based on the explanation and description of this study, the asset management accountability of North Sumatra Provincial Government in rule and law accountability and process accountability has not maximally run. While the program accountability on some SKPDs (regional government units) have been running and some others have not and for policy accountability has been implemented. The law accountability has not maximally been implemented because:

• North Sumatra Provincial Government has no evidences that support the ownership of the regional assets

• The absence of the policy in forms of mayor or regional regulations regarding on the asset security and regional asset control

The rule and process accountability has not been maximally implemented because:

• There are no verifiers for the asset manager in running the management activities

• There is no maximal control from BPKAD (regional institution of finance and asset management)’s asset division or the head of SKPD (regional government unit) in any asset management activities conducted

• The lack of SOP in management activities

• The lack of regional regulations that technically explain the regional asset management activities as the guidelines for the implementation

The program accountability has not achieved its full potential due to:

• The supervision functions toward the preparation of activity plan are not maximal

• The lack of the management activities evaluation conducted in efforts to support the achievement of the regional government

Even though the policy accountability has met the accountability, but its implementation must be monitored Ian order the existing policy runs properly.

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