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This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

Abstract. Basically, all companies want profits in running their business, and are able to minimize losses that occur in running their business. Therefore, many companies have good quality workforce but the number of employees is small. So a company often gives responsibility for various fields to one workforce in order to achieve goals according to plan by minimizing losses, one of which is by minimizing the workforce in a company. Lack of labor can have an impact on employee job satisfaction and employee work motivation. The right number of workers can make it easier to control outlet operations, because a shortage of workers can slow down the process of operational activities, causing outlet conditions to become unconducive. Apart from that, the lack of labor also affects work motivation because it can reduce work morale due to excessive working hours and multiple job descriptions. This makes it more likely that an employee will make mistakes due to decreased concentration at work. Not only that, the lack of labor also causes the number of customer complaints to increase due to less than optimal service.   Keywords: 3-5 words or phrases that reflect the contents of the article (alphabetically).     Abstrak. Pada dasarnya, semua perusahaan menginginkan keuntungan dalam menjalankan usahanya, serta mampu meminimalisir kerugian yang terjadi pada jalannya usaha. Oleh sebab itu banyak perusahaan yang memiliki kualitas tenaga kerja yang baik namun dengan kuantitas tenaga kerja yang minim.Maka sebuah perusahaan tak jarang membebankan sebuah tanggung jawab berbagai bidang pada satu tenaga kerja guna mencapai tujuan sesuai rencana dengan meminimalisir kerugian yang didapat, salah satunya dengan meminimalisir tenaga kerja pada sebuah perusahaan. Minimnya tenaga kerja dapat berdampak pada kepuasan kerja karyawan dan motivasi kerja karyawan. Kesesuaian jumlah tenaga kerja dapat melancarkan kendali operasional outlet, karena minimnya tenaga kerja dapat mengakibatkan lambatnya proses kegiatan operasional sehingga menyebabkan kondisi outlet menjadi tidak kondusif,selain itu minimnya tenaga kerja juga berpengaruh pada motivasi kerja karena dapat meurunkan semangat akibat jam kerja berlebih serta double job deskripsi yang menyebabkan kemungkinan besar seorang karyawan melakukan kesalahn karena menurunnya konsentrasi dalam bekerja.Tidak hanya itu, minimnya tenaga kerja juga menyebabkan jumlah complain customer meningkat karena terjadinya pelayanan yang kurang maksimal. Kata kunci : Labor, Job Satisfaction, Work Motivation, Midun Brothers

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.  Keywords:      quality financial reporting  areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control