This study aims to analyze the effect of asset management on the financial performance of UMKM. As a pillar of the national economy, UMKM often face challenges in asset management that impact efficiency and profitability. This research adopts a quantitative approach using a survey method involving 30 UMKM in the Makassar City area. Data were collected through questionnaires and analyzed using simple linear regression. The results show that asset management has a significant influence on the financial performance of UMKM. These findings highlight the importance of structured asset management practices in supporting the business growth of UMKM
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