The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.
 

This study aims to analyze the influence of product image and ethnocentrism factors on knowledge about Uis Karo, a traditional cloth typical of the Karo people, among students of Medan Area University. Product image refers to students' perceptions of the quality, beauty, and relevance of Uis Karo as part of local culture, while ethnocentrism refers to the tendency to prioritize and value local products over foreign products. The research method uses a quantitative approach with data collection through questionnaires distributed to 98 students. The results of the analysis show that product image has a significant influence on students' knowledge of Uis Karo, where positive perceptions of the quality and aesthetics of Uis Karo increase students' interest in learning about this cultural product. In addition, ethnocentrism factors have also been shown to have a significant influence; students with high levels of ethnocentrism tend to be more interested and have better knowledge about Uis Karo. These findings imply the importance of promotional strategies that strengthen the image of Uis Karo products and strengthen ethnocentrism attitudes to increase understanding and pride in local culture among the younger generation.