This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.

This research was conducted to determine the effect of accounting information systems, work motivation on Janti Park employee performance through job satisfaction as an intervening variable. The research method uses primary data by filling out a questionnaire. The sample data collection technique uses the Slovin technique. Data analysis methods include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, autocorrelation tests, multiple linear regression tests, F tests, t tests, R2 tests. Partially, the influence of accounting information systems and work motivation influences employee performance. However, there is one hypothesis result that has no effect, namely the accounting information system on job satisfaction.

This study was conducted to understand the impact of profitability, dividend policy, funding decisions and investment decisions on the value of Food and Baverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2024. The research method used is quantitative method. The data collection method used is the literature study technique and the official website (bei.go.id). The population studied in this study were all Food and Baverage companies listed on the IDX in 2021-2024. Data collection in this study was carried out using purposive sampling technique, obtained a sample of 108, but the actual sample studied was 101 companies due to the emergence of data with extreme values. The test method in this study uses descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing, namely the f test, t test and coefficient of determination test. The F test gets a significance value of 0.000 <0.05 so that the model is feasible to study. The t test results of this study are profitability and investment decisions affect firm value. This is evidenced by the significance value of 0.000 <0.05. Conversely, dividend policy has no effect on firm value, as evidenced by the t value of 1.283 < t table 1.98498 and a significance value of 0.203> 0.05. Then the funding decision with a t value of 1.914 < t table 1.98498 with a significance value of 0.059 > 0.05 so that the funding decision does not affect the company's value. From the results of the coefficient of determination test, the results are 0.800, which means that the profitability variable, dividend policy, funding decisions and investment decisions in explaining the company's value are 80.0% and the remaining 20.0% is explained by other variables