Zahara Oktavia, S., Bekti, H. and Halimah, M. 2026. Between Regulation and Reality: An Analysis of Land Fixed Asset Safeguarding by the Regional Financial and Asset Agency . Journal La Sociale. 7, 3 (Jun. 2026), 823-834. DOI:https://doi.org/10.37899/journal-la-sociale.v7i3.3246.