<![CDATA[Purpose – This study proposes a conceptual model of digital local government asset governance in which utilization of the Regional Government Information System (SIPD) acts as a conditional enabler of financial, governance, and asset-management foundations. It also reports a diagnostic pilot assessment, carried out in one Indonesian city government, of the instrument and data set prepared for testing the model. Design/methodology/approach – The model and its directional hypotheses were derived from public value theory and technology–organization complementarity. A pilot questionnaire of 20 five-point Likert items was administered to officials of the Baubau City Government, Southeast Sulawesi, producing 126 recorded responses. The response matrix was audited row by row, and PLS-SEM estimates were computed only to show whether the data could support confirmatory inference. Finding/Results – The audit found only 54 unique response patterns among 126 rows and indicator columns from different constructs that are identical or nearly identical, and verification against the original questionnaires has not been completed. All HTMT values were 1.23–1.40 and structural VIFs 10.4–15.7. The estimates therefore illustrate why the present data cannot support confirmatory inference; no substantive conclusion is drawn from any coefficient, loading, R², or significance test. Originality/Value – The contribution rests on three elements: a conceptual model with directional complementarity hypotheses for SIPD, a transparent data-audit procedure, and a measurement-development roadmap that re-specifies two constructs as reflective–formative higher-order constructs and sets out how they are to be validated in a confirmatory study.]]>
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