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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Ester Mendrofa
Universitas Battuta
Economics, Econometrics & Finance

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THE INFLUENCE OF ASSET SAFEGUARDING, GOOD CORPORATE GOVERNANCE, AND DATA DIGITALIZATION ON THE OPTIMIZATION OF ASSET UTILIZATION AT THE REGIONAL FINANCIAL AND ASSET AGENCY OF NORTH SUMATRA PROVINCE Ester Mendrofa; Etty Harya Ningsi; Selvi Aristantya
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 6 (2026): December - ON PROGRESS
Publisher : CV. Radja Publika

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Abstract

This study aims to examine the influence of asset safeguarding, good corporate governance, and data digitalization on the optimization of asset utilization at the Regional Financial and Asset Management Agency (BKAD) of North Sumatra Province. The study is motivated by the fact that many regional assets remain inaccurately recorded, lack clear legal status, and are in an idle state, thereby failing to provide optimal benefits. A quantitative method with an associative approach was employed, utilizing primary data obtained from questionnaires administered to 56 respondents at the BKAD of North Sumatra Province. The data were analyzed using multiple linear regression analysis via SPSS software. The results indicate that, simultaneously, asset safeguarding, good corporate governance, and data digitalization have a significant influence on the optimization of asset utilization at the BKAD of North Sumatra Province. Individually, asset safeguarding has a positive and significant effect on the optimization of asset utilization. Good corporate governance does not have a positive and significant effect on the optimization of asset utilization. Data digitalization has a positive and significant effect on the optimization of asset utilization at the BKAD of North Sumatra Province.
Co-Authors Etty Harya Ningsi Selvi Aristantya