ABSTRACT: This study analyzes the role of regional assets in influencing economic growth and poverty in Indonesia, with financial performance as a moderating variable. Using data from 34 provinces in Indonesia in 2023, the research finds that regional assets significantly impact economic growth, while financial performance only moderates the effect of regional assets on poverty, not on economic growth. This study provides strategic recommendations to enhance the effectiveness of regional asset management in alleviating poverty and promoting economic growth.
KEYWORDS – Regional Assets, Economic Growth, Poverty