This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

This study aims to analyze the level of growth, level of effectiveness and contribution of alok market retribution revenue in increasing the local revenue of Sikka Regency. The method used in this research is a quantitative method. Data collection techniques using observation, interviews and documentation. Data analysis techniques using growth rate analysis, effectiveness level analysis, and contribution analysis. The results of this study indicate that the growth rate of alok market retribution acceptance is classified as unsuccessful with an average of 1.51%, the level of effectiveness of alok market retribution acceptance is classified as less effective with an average of 65.46%, and the contribution of market retribution revenue alok in increasing Sikka regency's own-source revenue is classified in the criteria of very less contribution with an average of 0.05%.

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

The purpose of this research is to identify and analyze the factors that affect the income of traders in Alok Maumere Market. The analytical method used in this study is an associative-specific method with a quantitative approach. The sample in this study were 84 respondents. The data used are primary data and secondary data. Retrieval of data using observation, interviews, and questionnaires. While the data analysis technique is a multiple linear regression analysis technique. The results of this study indicate that capital has no effect on the income of traders in the Alok Maumere Market. While working hours have a positive and significant effect on the income of traders at the Alok Maumere Market. So it can be concluded that both positive and significant business capital and working hours have an effect on the income of traders at the Alok Maumere Market.

Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh tingkat (1) perputaran kas terhadap rentabilitas ekonomi, (2) perputaran piutang terhadap rentabilitas ekonomi, (3) perputaran kas dan perputaran piutang terhadap rentabilitas ekonomi. Subjek dalam penelitian ini adalah Koperasi Kredit Tuke Ler Hewokloang dan objeknya adalah perputaran kas, perputaran piutang dan rentabilitas ekonomi. Jenis data yang diperlukan dalam penelitian ini adalah data kuantitatif yang dikumpulkan dengan teknik dokumentasi dan dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan (1) tidak ada pengaruh tingkat perputaran kas terhadap rentabilitas ekonomi, (2) Ada pengaruh dan tidak signifikan antara tingkat perputaran piutang terhadap rentabilitas ekonomi, (3) ada pengaruh dan signifikan antara tingkat perputaran kas dan perputaran piutang terhadap rentabilitas ekonomi pada Koperasi Kredit Tuke Ler Hewokloang.
 
Kata kunci: Perputaran Kas, Perputaran Piutang, Rentabilitas Ekonomi.

Penelitian ini bertujuan untuk mengetahui bagaimana sumber-sumber kas pada perusahaan umum bulog kantor cabang maumere, untuk mengetahui bagaimana Penggunaan Kas pada Perusahaan Umum Bulog Kantor Cabang Maumere, untuk mengetahui bagaimana tingkat Likuiditas perusahaan pada Perusahaan Umum Bulog Kantor Cabang Maumere, dan untuk mengetahui bagaimana Dampak Sumber dan Penggunaan Kas terhadap Likuiditas pada Perusahaan Umum Bulog Kantor Cabang Maumere. Berdasarkan hasil penelitian ini dampak yang ditemukan adalah apabila uang kas pada perusahaan umum bulog bertambah maka tingkat likuiditas akan ikut bertambah dan sebaliknya jika uang kas pada perusahaan umum bulog berkurang maka tingkat likuiditas akan ikut berkurang.