<![CDATA[Village asset management plays a crucial role in supporting governance and village development. The implementation of Home Affairs Ministerial Regulation No. 3 of 2024 requires orderly, transparent, and accountable asset management. However, in practice, various obstacles remain. This study aims to analyze village asset management in Mataosu Village, Watubangga District, Kolaka Regency, identify inhibiting factors, and examine the compliance and accountability of village officials in asset administration. This study used a descriptive qualitative method. Data were obtained through interviews, observation, documentation, and analysis of Goods Inventory Cards (KIB). The results indicate that asset planning and procurement have been carried out through village deliberations and supported by the use of the Sipades application. However, obstacles remain, such as incomplete village land legality and suboptimal handling of damaged or unused assets. These conditions are influenced by limited budget, supporting documents, and technical understanding of village officials.]]>
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