Development of Regional Asset Management Information System for Transparency and Accountability in Mimika Regency

Purpose: This study examines the effect of local Asset Information System (AIS) development, represented by asset information system quality, asset management quality, and financial reporting quality, on regional financial performance at BAPPEDA Kabupaten Mimika, Central Papua Province. The study addresses challenges in regional asset governance, including data duplication, limited real-time information, and transparency issues.
Research Methodology: A quantitative associative approach was employed using data from 62 ASN respondents at BAPPEDA Kabupaten Mimika collected through questionnaires during March–April 2026. Multiple linear regression analysis using SPSS was conducted, supported by instrument validity, reliability, and classical assumption tests. 
Results: Asset information system quality (β=0.659, p<0.001) and financial reporting quality (β=0.234, p=0.027) had significant positive effects on regional financial performance, while asset management quality showed a positive but insignificant effect (β=0.103, p=0.195). Simultaneously, the three variables significantly influenced financial performance (F=52.619, p<0.001), with R²=0.731, indicating that 73.1% of performance variation was explained by the model. Asset information system quality was the strongest predictor. 
Conclusions: AIS development plays an important role in improving regional financial performance through enhanced information and reporting quality, emphasizing the importance of digital asset governance. 
Limitations: This study is limited to a single institution and uses perception-based cross-sectional data, which may not fully represent actual system implementation across regional agencies. 
Contributions: This study provides empirical evidence on the relationship between AIS development and regional financial performance at BAPPEDA Kabupaten Mimika, offering practical insights for improving asset governance, data management, and financial accountability.