This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.

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.
 

Corporate Governance and Cross-listing are considered crucial factors in promoting corporate transparency and accountability, particularly in sustainability reporting based on Environmental, Social, and Governance (ESG) standards. A strong governance structure is believed to enhance the quality of ESG disclosure, while Cross-listing serves as an external pressure that reinforces a company's commitment to global reporting standards. This study aims to examine the influence of board size, board independence, institutional ownership, audit committee size, and Cross-listing status on the quality of ESG disclosure. The research focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, using ESG data sourced from Bloomberg. The sample consists of 18 companies with a total of 73 observations selected through purposive sampling. Hypotheses were tested using multiple linear regression analysis. The results show that board size, board independence, institutional ownership, and Cross-listing have a positive and significant effect on the quality of ESG disclosure. Conversely, audit committee size has a negative and significant effect. These findings indicate that both internal pressure through governance mechanisms and external pressure through Cross-listing on foreign exchanges play an important role in driving the quality of corporate ESG disclosure.

This research aims to determine the implementation of campaign finance audit procedures and evaluate their conformity with applicable quality standards.  The case study was conducted at the Public Accounting Firm (KAP) Luthfi Muhammad & Partners. The data source was obtained from interviews with partners, the head of the audit implementation team, and members of the campaign fund auditors of KAP Luthfi Muhammad & Partners.  The research results showed that KAP Luthfi Muhammad & Partners did not make direct visits to the clients concerned when collecting the required reports and supporting evidence because it was done via the SIKADEKA website. At the stage of auditing campaign funds, KAP Luthfi Muhammad & Partners has referred to KPU regulations and applicable audit standards. Namely PKPU No. 18 in 2023.

This research aims to analyze the impact of delays in the submission of accountability reports on the presentation of financial statements at KPPN Surabaya II and to examine the legal mechanisms related to the timeliness of LPJ submissions at KPPN Surabaya II. This study employs a qualitative case study approach. Primary data sources were obtained from structured interviews with 2 informants. Secondary data were obtained from documentation, where the required documents were the financial statements of KPPN Surabaya II for the 2023 period, LPJ satker, and letters or reports of administrative sanctions. The informants in this study were selected using purposive sampling with specific criteria, namely individuals who are experienced and directly responsible for the processes of verification, accounting, and financial report preparation. The analysis method in this study uses thematic analysis. The results of this study indicate that most work units have submitted their financial reports on time, but there are still several units that are late. The delays were caused by technical constraints such as disruptions in the SAKTI system and recording errors, as well as human resource factors, particularly related to the adaptation to digital technology. The impact of the delay is the decline in the quality of financial reports due to incorrect entries or inaccurate data from the delayed LPJ, as well as the hindrance of the evaluation and budget allocation processes.

Deli Serdang Regency located in North Sumatra Province has significant economic potential, supported by the agriculture, industry, trade, and service sectors. In recent years, Deli Serdang Regency has experienced fluctuations in its economic growth. This study analyzes the economic growth of Deli Serdang Regency using the Solow-Swan model. Secondary data from the Central Statistics Agency (BPS) in 2019-2020 accessed through the website https://www.bps.go.id/id analyzed to estimate model parameters. The results show that: (1) the level of savings and investment has a significant effect on economic growth, (2) technology and labor growth play an important role in increasing productivity, and (3) fiscal and monetary policies need to be optimized to increase economic growth. The Solow-Swan model effectively explains the dynamics of economic growth in Deli Serdang Regency.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

Accounting pays close attention to aspects of foreign currency transactions and adjustments to the functional currency that impact financial statements. PSAK 10 is the main guideline in regulating changes in foreign exchange rates and affecting businesses. A good understanding of PSAK 10, functional currency, and foreign currency transactions is crucial for business entities, especially those operating in a foreign currency economic environment. The case study used in this research is descriptive qualitative with literature review method. Research that characterizes research subjects based on emerging facts is known as descriptive qualitative research. The results of the research on the case study of PT Dianta Mitrafairindo Internasional highlighted the significant role of foreign exchange transactions in the company's operations, with management seriously implementing proper accounting processes, dealing with foreign exchange differences, and recording them thoroughly. Despite a loss in 2018, the company managed to record a profit in 2019, demonstrating its seriousness and commitment in managing foreign exchange risks. Overall, PT Dianta Mitrafairindo Internasional demonstrated accuracy, vigilance, and a strong commitment to foreign exchange-related accounting aspects in the context of its global business.
 
 

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

This study aims to see how the difference in financial performance between state-owned banks and national private banks through analysis from 2019 to 2022, using the RGEC approach to measure the level of bank health and the Zmijewski model to measure financial distress. With descriptive and comparative research types, as well as a quantitative approach, secondary data from four state-owned banks (Mandiri, BRI, BNI, BTN) and four private banks (BCA, CIMB, Danamon, Permata) were used. The analysis shows that private banks and state-owned banks do not have significantly different health levels in terms of risk profile (LDR and NPL), GCG, and earnings (NIM, ROA, BOPO). However, there are differences in the capital aspect (CAR). Overall, based on the Zmijewski X-score method, between private banks and state-owned banks do not have significantly different financial distress conditions. In conclusion, from 2019 to 2022, both state-owned banks and private banks show healthy financial conditions. Even though there are differences in the capital aspect, the overall health of state-owned banks is not significantly different from private banks.

This research aims to analyze the business combination of the merger between the companies Gojek and Tokopedia to become PT GoTo. This research uses a descriptive method by applying literature reviews from previous research. The data used uses secondary data. The data obtained is then processed by relating the issue of the influence of business combinations in PT. GoTo with references and other real sources. The objects of this research are the Gojek and Tokopedia companies. The results of the analysis obtained are that GoTo is the largest technology-based company in Indonesia. The conclusion obtained is that PT GoTo can provide platform services for customers and employees to be more advanced

The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).
 
 

This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.
 

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.

This research aims to determine the effect of good corporate governance, leverage,  and firm size on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling technique and obtained 33 companies with a research period of 3 years. The analytical method used in this study is multiple linear analysis using SPSS software version 25.0. Based on the results of the research conducted, it was found that, (1) the Independent Board of Commissioners has no effect on risk disclosure, (2) the Audit Committee has a positive effect on risk disclosure, (3) Leverage has a positive effect on risk disclosure, (4) Firm Size has a positive effect on risk disclosure.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
 
 
 

The purpose of this article is to analyze the treatment of foreign exchange differences and foreign currency transactions at PT FKS Food Sejahtera. At PT FKS Food Sejahtera, exchange rate differences and foreign currency transactions arise from overseas subsidiaries, loans, export sales, and various costs of the company's main purchases. The method used in this research is qualitative research, where PT FKS Food Sejahtera is the object of research. Information and data collection were obtained from literature studies and previous articles related to this topic, as well as PT FKS Food Sejahtera data taken from the annual report of PT FKS Food Sejahtera. The results showed that the treatment of foreign exchange differences and transactions in foreign currencies carried out by PT FKS Food Sejahtera was in accordance with the current PSAK.

The aim of this research is to determine the level of understanding and concern of food and beverage canteen MSME business actors at Muhammadiyah University of Riau regarding the application of environmental accounting in their business operations. Environmental accounting is a field of accounting that is developing by voluntarily including environmental costs in company financial reports. Research data was collected through questionnaires. Using a random proportional technique, three canteen MSMEs selling food and drinks at the Muhammadiyah University of Riau were selected. In this qualitative descriptive research, data analysis was carried out using the Miles and Huberman data analysis model in Sugiyono (2017): reducing data, presenting data, and making conclusions. The research results show that two out of three food and beverage MSME business owners in the Muhammadiyah University of Riau canteen have a good understanding and concern about the importance of implementing green accounting (environmental accounting). They do not yet understand the details of business and environmental costs, but they know that environmental costs are included in their business financial statements.

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.

The purpose of this analysis is to find out how the company’s financial performance is based on financial ratios. This is important to measure and evaluate, so that you can get a comprehensive picture of your financial position. This research method uses quantitative descriptive methods with data documentation. The financial report analysis method involves several financial ratios, namely liquidity, solvency and profitability ratios. The results of the discussion showed that the financial performance of PT. Gudang Garam Tbk shows fluctuating ratios every year, this is due to increases or decreases in financial report items, for example sales, inventory, profits and others.

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.

Management accounting plays a key role in improving the financial performance of retail companies in Indonesia. By using accurate and relevant financial data, management accounting helps management make effective strategic decisions. In the context of retail companies, management accounting helps in optimizing operational costs, planning budgets, and measuring organizational performance. In this research, we will explore the role of management accounting in improving the financial performance of retail companies in Indonesia.
 

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.

The purpose of this research is to measure the financial performance of Surakarta City Local Government using the value for money approach. A qualitative descriptive approach was used in this research. Postpositivist research utilizes natural conditions, with the researcher as the main instrument. Based on the data, the financial performance of the Surakarta City Government was evaluated using economic ratios in 2020-2021, and with an overall average of 85.28%, it fell into the economic category. In terms of efficiency, it is measured by the efficient ratio from 2020-2022 with an overall average of 96.24% but in 2020-2021 which is included in the efficient category and in 2020 it is not included in the efficient category. From the effective side, it is measured by the effective ratio from 2020-2022 with an overall average of 98.74% but only in 2020 which is not included in the effective category and the following year 2021-2022 is included in the effective category.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.
 

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

This study aims to determine how effective the implementation of local government information systems (SIPD) in supporting financial reporting at OPDs in Mataram City, namely RSUD X. This research uses descriptive qualitative methods with data collection techniques in the form of observations and interviews. The research analysis refers to the UTAUT effectiveness indicators consisting of Performance Expectancy, Effort Expectancy, Social Influences and Facilitating Conditions. The results of this study indicate that the implementation of SIPD in supporting financial reporting at RSUD X when viewed in terms of indicators of performance expectancy, effort expectancy and facilitating conditions is still less effective because in its implementation SIPD still has many weakness both in terms of system stability and the availability of features needed, while for indicators of social influences SIPD can already be categorized as effective because the implementation of financial report data entry is adapted to user needs.

This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the  sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

Pemerintah memperbaiki kondisi hidup masyarakat baik dari bidang sosial, ekonomi, maupun pelayanan dengan taraf peningkatan hidup melalui pembangunan nasional. Kebijakan pemerintah dalam pembangunan nasional yang telah terprogram diantaranya peningkatan sarana air bersih, menyediakan air bersih bersih dan terjamin secara merata kepada semua lapisan masyarakat. Pemerintah mendirikan Perusahaan Air Minum melalui  Undang-Undang No. 5 tahun 1962 tanggal 14 Pebruari 1962 tentang Perusahaan Daerah, merupakan badan usaha yang harus menjalankan dua fungsi sekaligus, yaitu sebagai social oriented dan profit oriented. PDAM harus menjalankan kegiatan perusahaan dengan baik terutama peningkatan kinerja perusahaan. Sony Yuwono (2003:23) penilaian kinerja merupakan tindakan yang dilakukan dari berbagai aktifitas dalam rantai nilai yang ada dalam perusahaan

This study aims to explain the effect of knowledge management on employee performance at Bank Madina Syariah Yogyakarta. The dependent variable in this study is employee performance. While the independent variable in this study is knowledge management on employee performance. The population in this study were all employees of Bank Madina Syariah Yogyakarta. The sampling method used was a saturated sample or all members of the research population. Data collection was carried out through distributing questionnaires and interviews. The analysis used is multiple linear regression technique. The results of the analysis show that knowledge management has a positive effect on employee performance.
 
 

Entrepreneurial education (EE) is a process facilitating individuals to recognize, to assess, and to execute business opportunity. Besides, it is also developed as a process to enhance awareness on opportunity recognition, knowledge, self-esteem, and capability to act in various contexts (Morris, Webb, Fu & Singhal, 2013, Jones dan Engish (2004). Entrepreneurial Education has become something beyond business, but also as means or methods to build entreprenurial competences which are also impactful towards the betterment of adaptibility and competitiveness (Allan Gibb, 2002; Mwasalwiba, 2010).

The purpose of this study was to find out about the effect of facilities, service quality, and location on service user satisfaction at the Customs and Excise Service Office of the Middle Type Tanjung Emas Semarang. The population used is all service users of the Customs and Excise Supervision and Service Office (KPPBC) of the Tanjung Emas Middle Type Customs Office, Semarang. which amounted to infinity. Determination of this sample using accidental sampling technique. The number of samples used in this study were 40 service users. This research data analysis tool uses multiple linear regression.
The results of the study show that facilities have a positive effect on service user satisfaction. This is indicated by the calculated t value that is greater than t table, namely 3.092> 1.688, with a sig. of 0.000 <0.05 (significant). Service quality has a positive effect on service user satisfaction. This is with a calculated t value of 3.913 > 1.688, with a sig. of 0.000 <0.05 (significant). Location has a positive effect on service user satisfaction. This is indicated by the t-value which is negative, namely 7.396> 1.688, with a sig. of 0.000 <0.05 (significant).