This study aims to examine and analyze information system moderation on the effect of inventory on the optimization of asset utilization. The method used in this study is a survey method with data collection techniques using a questionnaire with a sample of 204 local government officials who manage assets. The data analysis technique used is Moderation Regression Analysis (MRA) using SPSS version 22 software. The results of the study indicate that asset inventories directly influence the optimization of asset utilization. Information systems moderate the influence of asset inventories on optimizing asset utilization. The conclusions of the research results illustrate that the inclusion of an information system will strengthen the asset inventory so that it has an impact on increasing the optimization of local government assets.

Keywords : Information Systems, Inventory, Optimization, Assets.