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This study aims to examine and find empirical evidence of the effect of audit findings, auditor turnover, local government size, leverage and SiLPA (Budget Overtime) on local government BPK audit opinions in Indonesia. This study used a sample of 506 from a total of 514 local governments (districts and cities) throughout Indonesia with the observation year 2017 – 2020, so the total sample used was 1,915. The type of data used in this research is secondary data. The research data source was obtained through the Information Management and Documentation Officer Electronic service (E-PPID) at http://e-ppid.bpk.go.id. The sampling method uses purposive sampling, while the data analysis technique uses multiple linear regression analysis. The study results show that audit findings, local government size and leverage affect local government audit opinions. At the same time, auditor turnover and SiLPA do not affect local government audit opinions in Indonesia. Furthermore, from the results of this study, the variables that can be examined in subsequent studies include performance reports, audit quality, years of service/auditor experience, amount of capital expenditure, Special Allocation Funds received by local governments and qualifications of local government financial report preparers. In addition, the distribution of local governments according to island location will also be an exciting audit opinion study.

Profitability is an analysis of financial ratios used to measure the company's ability to earn profit. The purpose of this study was to determine and analyze the effect of Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, on profitability, either simultaneously or partially. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 (a total of 126 companies). By using a sampling technique (purposive sampling) obtained as many as 42 companies that will be used as research objects. The test method to see the effect of the independent variable on the dependent variable is the multiple linear regression analysis method. Based on the results of the research simultaneously, it is known that, Liquidity, Company Size, Independent Board of Commissioners, and Audit Committee, have a significant effect on the profitability of mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. However, partially, only Company Size and Independent Board of Commissioners have an effect on company profitability, while Liquidity and the Audit Committee have no significant effect on profitability.

This study aims to examine the effect of company characteristics (company age, leverage) and corporate governance (proportion of independent commissioners, board gender diversity, family ownership, quality of external auditors) on risk disclosure. The population in this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method, obtained 34 company samples so that the total data used was 102 data. This research is a quantitative study using multiple regression analysis with the help of SPSS 22. The results showed that the proportion of independent commissioners, family ownership and quality of external auditors had a positive effect on risk disclosure. Meanwhile, company age, leverage and board gender diversity have no effect on risk disclosure.

This research is motivated by the lack of public awareness in paying their obligations as taxpayers. Therefore, efforts are needed to improve taxpayer compliance. This study aims to determine and analyze the effect of tax knowledge, tax socialization, taxpayer awareness, tax sanctions, and tax services on taxpayer compliance in paying motor vehicle taxes in Ngawi Regency. The population of this research is individual taxpayers. This study uses a quantitative method with a sample of 175 taxpayers. The type of data used is primary data obtained from distributing questionnaires. Methods of data analysis using multiple regression analysis. The results of this study indicate that the variables of knowledge of taxation and tax services have no effect on taxpayer compliance. But taxpayer awareness and tax sanctions have an influence on taxpayer compliance, {"references":["Dian, E. (2019). Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam. JURNAL AKUNTANSI BARELANG, 20-28","Frey, F. (2007). how taxpayers are treated. Journal economics of governance, 87-99.","Hartopo, A., Masitoh, E., & Siddi, P. (2020). PENGARUH KUALITAS LAYANAN, KESADARAN, PEMERIKSAAN, PENGETAHUAN, DAN SANKSI PAJAK ATAS KEPATUHAN WAJIB PAJAK KENDARAAN DI KECAMATAN DELANGGU. Jurnal Ilmiah Akuntansi dan Manajemen (JIAM), 50-56","Herryanto, M., & Toly, A. A. (2013). Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak terhadap penerimaan pajak penghasilan di KPP Pratama Surabaya Sawahan. Tax and Accounting Review, 125-133","Joni, S., & BKP. (2021). Factors Affecting Vehicle Tax Compliance Paying. International Journal of Scientific and Research Publications, 651-657.","Meiningsih, E., & Destya, E. (2019). PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PAJAK, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (PKB) DI SAMSAT KABUPATEN NGAWI. JURNAL AKUNTANSI, 24-35","Muhlis, & Novi, T. (2020). PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CILEUNGSI, KABUPATEN BOGOR. Economicus, 180-190","Novita, D. S., & Surtikanti, S. (2021). TARIF PAJAK, TINGKAT KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR. Journal Of Economics, Management, Business, And Accounting, 37-48."]}

This research aims to analyze the effect of village financial management, financial management supervision and organizational commitment to fraud prevention in villages in Karanganyar Regency. This study uses quantitative methods and saturated samples as a sampling method. A total of 111 respondents were used as samples, the data were analyzed using multiple linear regression. The results show that village financial management, financial management supervision and organizational commitment had a significant influence on fraud prevention. The Adjusted R2 coefficient of determination shows a result of 39.0%, and the model has passed the results of the classical assumption test. It can be concluded that an agency must pay more attention to financial management, financial management supervision and organizational commitmentto prevent fraud from occurring and improve performance, {"references":["Albar, T. M., dan Fitri, F. A. (2018). Pengaruh Komitmen Organisasi, Etika Organisasi, Keadilan Kompensasi, Dan Sistem Pengendalian Internal Terhadap Fraud (Studi Empiris Pada Skpd Pemerintah Kota Lhokseumawe). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(3), 527–537","Ardiyanti, A., dan Supriadi, Y. N. (2018). Efektivitas Pengendalian Internal, dan Kompetensi Sumber Daya Manusia, Terhadap Implementasi Good Governance Serta Impikasinya Pada Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Di Kabupaten Tangerang. Jurnal Akuntansi Manajerial, 3(1), 1–20","Bawono, A.D.B., Purbasari, H., Adi, S.W. (2019). Financial Management Reform Process in the Indonesian Village Government. Journal Humanities & Social Science Reviews, 7(4),962-967.","Atmadja, A. T., dan Saputra, K. A. K. (2018). Determinant factors influencing the accountability of village financial management. Academy of Strategic Management Journal, 17(1), 1–9.","Habibah, U., dan Bawono, A.D.B. (2017). Analisis Pengaruh Pendapatan Desa (PADesa), Dana Desa (DD), Alokasi Dana Desa (ADD), dan Bagi Pajak dan Retribusi (BHPR) terhadap Belanja Desa Bidang Pendidikan di Kabupaten Sukoharjo pada tahun 2016. Universitas Muhammadiyah Surakarta.","Hayatunnupus, I. L., dan Mandasari, J. (2020). Pengaruh Kesesuaian Kompensasi,Penegakan Hukum dan Komitmen Organisasi Terhadap Fraud Pada Pemerintah Desa. Jafa (Journal of Accounting, Finance, and Auditing), 2(2), 49–57.","Huang, S. Y., Lin, C. C., Chiu, A. A., dan Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. InformationSystems Frontiers, 19(6), 1343–1356","Ikbal, M., Irwansyah, I., Paminto, A., Ulfah, Y., dan Darma, D. C. (2020). Financial intelligence: Financial statement fraud in Indonesia. Journal of Intelligence Studies in Business, 10(3), 80– 95"]}

Undang-undang nomor 6 Tahun 2014 tentang Desa atau dikenal dengan Undang-undang Desa beserta peraturan turunannya telah merubah dan mendorong pola kemandirian di desa. Dalam pola pengaturan tersebut, salah satunya adalah tentang pengelolaan keuangan desa yang menjadi titik tumpu akuntabilitas keuangan di desa. Akan tetapi, pola pengelolaan keuangan desa sebagaimana diatur oleh Permendagri 20 tahun 2018 sebagai pengganti Permendagri 113 tahun 2014, belum dapat menjangkau secara detail pada pengelolaan keuangan Bumdes/BUMDesa, hal ini dikarenakan kewenangan Bumdes yang terpisah dari desa sebagai kekayaan yang dipisahkan membuat pola pengelolaan keuangan Bumdes tidak sama dengan pengelolaan keuangan desa. Pengaturan Bumdes sendiri saat ini masih menjadi domain Kementerian Desa dan Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia No 4 tahun 2015 tentang Pendirian, Pengurusan dan Pengelolaan dan Pembubaran Badan Usaha Milik Desa.Pada saat ini, Bumdes merupakan salah satu roda penggerak dan ujung tombak bukti kemandirian desa dalam men-generate pendapatan desa yang tentunya sebagai sebuah organisasi modern berbasis masyarakat desa, sudah selayaknya Bumdes memiliki basis pengelolaan keuangan yang baik. Berdasarkan pengabdian masyarakat di Bumdesa Sinergi desa Sidowayah Kabupaten Klaten, diperoleh hasil terbuatnya sistem keuangan yang akan digunakan Bumdesa Sinergi dan pengaplikasian sistem masih dilakukan secara luring tetapi hal tersebut sudah membantu Bumdesa Sinergi dalam proses pencatatan keuangan.

This study aims to determine whether there has been a change in the preparation of financial reports managed by RSO during the Covid-19 pandemic, what obstacles occurred in the preparation of financial reports, what solutions were implemented, the process of implementing accounting management, the application of the accrual accounting system at RSO in the future. the covid-19 pandemic. This study uses interview techniques. The resource persons are the Head of the Accounting Subdivision and BMN, and the Accounting Staff. Data analysis techniques were obtained from interviews, field notes, and documentation. The results of this study indicate that there is no difference in the preparation of financial reports during the Covid-19 pandemic, the constraints faced are related to local accounts received related to the hospital accounting system; assets that have not been registered as well as upgrading the SAIBA application, the solution applied is to revise the SP3B regarding problems received locally; cross-check between budgeting and financial records; using excel with SAIBA templates, the management implementation process was not long before and during the pandemic because RSO used a load master and posting system, and the concept of e-government was implemented in RSO. Keywords: accrual accounting, preparation of financial reports during the Covid-19 pandemic.

This paper aims to study Islamic banking (IB) regulations related to the influence of the Sharia corporate governance (SCG) mechanism on financial reporting timeliness (FRTL) in Indonesia. The unbalanced panel data obtained empirically during a period that ranges from 2016 to 2019 includes observations from 54 Islamic commercial banks (ICb), 82 Sharia business unit (SBu) banks and 82 conventional banks (CB). Panel regression model is used in this study to adjust the unbalanced panel data obtained. The findings indicate that the variation of FRTL for IBs (represented by ICb) is determined by Sharia corporate governance (SCG) mechanisms. Further findings relate to a comparative study of variations in FRTL between ICb, SBu, and CBs. Although there are different determinants between ICb (SCG) and CBs (CG), there is no difference in FRTL variation between the two. Meanwhile, between ICb and SBu, whose regulations have the same determinant, there are differences between the two FRTL variations. The novelty of this paper is that, firstly, SCG is constructed on the basis of the IBs regulation to determine FRTL, and secondly, the variationі in FRTL between the IBs and CBs groups are compared.

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures

Purpose: The study aimed to examine contingency factors influencing the village reform especially the financial management process. Methodology: Primary data was obtained through interviews, while the supporting data was gathered from an examination of Indonesian government documents, organizational reports, and academic literature. Result: The present study found that the primary motive for FMS Reform in the Indonesian village government was the need that was expressed by the Indonesian Ministry of Home Affairs (MoHA) as a regulator of Indonesian village government for modernizing the village financial management and reporting system. Applications: This research can be used for the universities, teachers, and students. Novelty/Originality: The first FMS reform was marked by the enactment of Indonesian Government Regulation (GR/PP) 72/2005 on 'Village' followed by the MoHA regulation on the 'guidance of financial management system'. These regulations were denoted as a reform from the old village administration system regime to the new village financial management system.

Erratum untuk artikel ini dapat dilihat: https://doi.org/10.23917/reaksi.v4i3.9409. Versi PDF terbaru artikel ini dapat diunduh pada laman tersebut. Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharaba pada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling- Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengan kinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer model menunjukkan bahwa probability of default dan loss given default merupakan faktor penentu loan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, non performing financial, net operating margin, dan biaya operasional terhadap pendapatan operasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsung terhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatan mudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan (pengaruh tidak langsung).

This study aims to examine the effect of financial performance and corporate governance on earnings management. The research population is all manufacturing companies listed on the Indonesia Stock Exchange, which are 176 companies. With the purposive sampling method for the year 2017-2019, we got the sample of 44 companies with a total of 132 observations. Multiple linear regression was employed for data analysis. The results show that financial performance as proxied by profitability and leverage, partially, has a significant effect on earnings management. Financial performance as proxied by the liquidity ratio has no effect on earnings management. Corporate governance as proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners, partially, has no effect on earnings management.

Regional autonomy is aimed at enhancing the proximity between the local government and its people, in terms the local government will identify the weaknesses and strengths of its area from the highest to lowest level. This research attempts to find out the influence of the Fiscal Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening variables. The research used empirical and explanatory research method to analyze the fiscal capacity index on the intervening variables. This study involved secondary data, which were obtained from certain agencies, namely the Regulation of Minister of Finance (PMK No.119/PMK.07/2017), the GRDP Realization Report of Regencies/Cities in Java Fiscal Year 2016, and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of the hypothesis analysis reveal that the fluctuation in the Fiscal Capacity Index in each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path Analysis test indicates that the Fiscal Capacity Index has a stronger influence on the Human Development Index without any intervention from mandatory spending on education and health. Essentially, the Fiscal Capacity Index is the main variable that affects the Human Development Index.

The aimed of this community service activity is to increase understanding of the village stakeholders, members of the BPD and community representatives in the village of Makamhaji, Sub District of Kartasura, District of Sukoharjo about the formulation of the Village Medium Development Planning (RPJMDesa) Document , this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007. The methods used in these activities include training activities, discussions and document preparation assistance, the Village Development Plan implemented which directly implemented in the Village of Makamhaji. Training was conducted over 2 days at the Village Makamhaji, which was attended by 23 participants and technical assistance activity was conducted over 2 months after the training done to provide guidance and assistance in order to improve the preparation of the document draft of the Village Development Plan, this assistance activities take place in two places, firstly in department of Accounting FE UMS, and Village meeting room Makamhaji. As a result of training and technical assistance of planning preparation produced the draft of medium development plan document in Villages Makamhaji 2006 - 2012 which has been prepared jointly by the trainees with reference to source documents such as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development Planning Consultation document (Musrenbang ) Makamhaji Village, District Kartasura Sukoharjo.

The main objective of this research is to understand the relationship between budg- etary goal characteristics and managerial performance. However, the positive relationship between procedural justice and managerial performance may not be a direct one, but is indi- rect via the intervening variable of procedural justice. Sampling technique used is purposive sampling with criteria as middle and lower manager on the finance department in local government of ex Karesidenan Surakarta. Analysis technique used is multivariate analysis to test the truth of relationship (causal model) between variables of this research. The result, based on a path analytical model and a sample of 83 middle and low managers on local government, indicate that budgetary goal characteristics have a direct effect on the managerial performance and indirect effect via procedural justice.