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This study aims to obtain the concept of risk-based asset management planning with consideration of government regulations and international standards of asset management that can improve the Performance of Regional Water Company (PDAM) of Aceh Province. This plan consists of asset procurement plans, asset operating plans, asset maintenance plans, and asset deletion plans. Major risks that can occur in asset management planning include the mismanagement of asset needs, debt settlement failuredoi:10.18801/ijbmsr.050219.34 fatcat:j3nj6gagybfuhg7ghjtyabx43a