<![CDATA[ABSTRAK with which interested parties can locate our article (10 pt). Penelitian ini menganalisis pengelolaan aset daerah dan kontribusinya terhadap peningkatan kesejahteraan masyarakat di Kabupaten Labuhanbatu. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus yang berfokus pada pengelolaan dan pemanfaatan Barang Milik Daerah pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhanbatu. Data primer diperoleh melalui wawancara mendalam dengan informan kunci dan observasi langsung, sedangkan data sekunder diperoleh dari laporan keuangan pemerintah daerah, dokumen perencanaan, dan data statistik. Analisis data menggunakan model interaktif yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan keabsahan data melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa pengelolaan aset daerah telah dilaksanakan melalui inventarisasi fisik, inventarisasi legal, dan penilaian aset sesuai ketentuan yang berlaku. Namun, sistem informasi aset belum sepenuhnya terintegrasi dan legalisasi sebagian aset tanah belum tuntas. Pemanfaatan aset melalui penyewaan dan Kerja Sama Operasional telah menghasilkan penerimaan daerah, tetapi kontribusinya diperkirakan hanya 2,83% terhadap PAD tahun 2025. Pengelolaan aset turut mendukung kesejahteraan masyarakat melalui penguatan kapasitas fiskal dan terciptanya peluang usaha lokal. Dalam perspektif ekonomi Islam, pengelolaan aset mencerminkan prinsip amanah, keadilan, kemaslahatan, dan penjagaan harta publik. Keywords: Pengelolaan Aset Daerah Barang Milik Daerah Pendapatan Asli Daerah Kesejahteraan Masyarakat Ekonomi Islam ABSTRACT This study analyzed the management of regional assets and its contribution to improving community welfare in Labuhanbatu Regency. The study employed a qualitative approach with a case study method focusing on the management and utilization of Regional Property at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. Primary data were obtained through in-depth interviews with key informants and observation, while secondary data were collected from financial reports, regional planning documents, and statistics. Data were analyzed using the interactive model of data reduction, data display, and conclusion drawing, supported by source and technique triangulation. The results showed that regional asset management had been implemented through physical and legal inventory and asset valuation in accordance with applicable regulations. However, the asset information system had not been fully integrated, and the legalization of some land assets remained incomplete. Asset utilization through leasing and operational cooperation had generated regional revenue, but its estimated contribution was only 2.83% of regional own-source revenue in 2025. Asset management also supported community welfare indirectly through stronger fiscal capacity and directly by creating local business opportunities. From an Islamic economic perspective, the findings reflected the principles of trust, justice, public benefit, and preservation of public wealth. Keywords: Regional Asset Management Regional Property Local Revenue Community Welfare Islamic Economics]]>
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