This study aims to examine the effect of information asymmetry, Compensastion Suitability, and Complience with Accounting Rules on accounting fraud (empirical study on OPD Tanah Datar Regency). While the research sample is the Head, Treasurer, and Head of the Finance Subdivision in the OPD (Regional Apparatus Organization) of Tanah Datar Regency, totaling 117 respondents. The type of data used is primary data. The sample technique used is total sampling by distributing questionnaires.The result show that Information Asymmetry (X1) has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of t of 0,000 <0,05. While Compensation Suitability (X2) has an effect on Accounting Fraud (Y). This result is avidenced by a significance value of 0,000< 0,05. And Compliance with Accounting Rules (X3)  has an effect on Accounting Fraud (Y). This result is evidenced by the significance value of F of 0,000 < 0,05.

This study aims to examine the Effect of Accounting Information Systems and Government Accounting Standards on the Quality of Financial Reports (empirical study on Sijunjung Regency). While the research sample is the Head, Treasurer, and Financial Staff in the OPD (Regional Apparatus Organization) Sijunjung Regency, amounting to 81 respondents. The type of data used is primary data. The sampling technique used is total sampling by distributing questionnaires.The results showed that the Accounting Information System (X1) had an effect on the Quality of Financial Statements (Y). This result is evidenced by the significance value of t of 0.000 < 0.05. while the Government Accounting Standards (X2) affect the Quality of Financial Statements (Y).

Penelitian ini bertujuan untuk mengetahui Pengaruh Partisipasi Masyarakat (X1) terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y), Pengaruh Akuntabilitas Pengelolaan Dana Desa (X2)  terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil penelitian menunjukkan bahwa Partisipasi Masyarakat (X1) berpengaruh terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan  thitung  sebesar 3,623 > 1,665 dan nilai signifikasi t sebesar 0,001 < 0,05. sedangkan Akuntabilitas Pengelolaan Dana Desa (X2) berpengaruh terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan thitung  sebesar 3,973 > 1,665 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Pengaruh Partisipasi Masyarakat (X1), Akuntabilitas Pengelolaan Dana Desa (X2) berpengaruh secara simultan terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan Fhitung sebesar 45,330 > 3,12. dan nilai signifikasi F sebesar 0,000 < 0,05.