Resisting and Boosting Factors of Municipal Government Asset Management: A Study of Pangkajene dan Kepulauan District

Regional Financial Management requires planning, implementation, administration, accountability, and reporting. This study evaluates asset management challenges in Pangkajene dan Kepulauan District, Indonesia. A community service program comparing pre-test (82.50% correct) and post-test (96.52% correct) assessments identified key boosting factors—including regulations, leadership support, and inter-institutional teamwork—and resisting factors such as staff rotation, quality concerns, and coordination gaps. The findings demonstrate significant improvement in asset management practices and highlight the need for continued technical guidance and university partnerships.