This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.
 

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

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.