<![CDATA[Regional asset management remains a persistent governance challenge in Indonesia, particularly in Aceh Province, where public administration operates within an institutional environment influenced by Islamic values. Previous studies have generally examined good governance, internal control systems, and regulation separately, while limited empirical research has examined their integrated role in public asset management, particularly by considering regulation as a moderating mechanism. This study therefore examines the effects of good governance and internal control systems on public asset management and investigates whether regulation moderates these relationships within the context of Islamic government in Aceh. The study employed a quantitative approach using survey data from 57 officials directly involved in regional asset management within the Aceh Provincial Government. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping procedures. The findings indicate that good governance has a positive and significant effect on public asset management (β = 0.327, p = 0.048), while the internal control system also has a positive and significant effect (β = 0.355, p = 0.027). Regulation does not significantly moderate the relationship between good governance and asset management (p = 0.487), but significantly strengthens the relationship between internal control systems and asset management (p = 0.008). The study contributes to public-sector asset management research by integrating governance, internal control, and regulatory mechanisms into a single empirical model and interpreting the findings through the normative principles of Islamic governance, particularly amanah, justice, and maqasid al-shariah, in the institutional context of Aceh.]]>
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