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By helding'the regional autonomy in Indonesia since 2001 i t is hope can promote the general welfare of the people, give the good Service to the public create a democratic life dan justice with openness and desentralization also efflciency and effectiveness of financial resource to all of the government eiement. Through the budget reform , which obtain the performance based budgeting that based…
The Objectives of this research are to know the influence of ratio of profitability and solvability by using variable ROA, ROE, NPM, TDE to future earnings that is profit change one year forwards, despitefully also to know which variable having dominant influence to future earnings. Result of examination by simultaneous indicate that fourth of independent variable that is ROA, ROE, NPM, and TDE…
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The objectives of this research are (1) to examine Palembang municipality preparation of implementing double entry accounting system, and (2) to examine its obstructions in implementing this new model of accounting system. Research finding has shown that palembang municipality is still using single entry accounting system in its financial statement recording though the beginning of governmental…
Penelitian ini bertujuan untuk menguji pengaruh opini audit dan temuan audit BPK terhadap kinerja pemerintah daerah. Populasi dalam penelitian ini meliputi 17 laporan hasil pemeriksaan pada kabupaten dan kota di Provinsi Sumatera Selatan selama periode 2020–2022. Penelitian ini menggunakan metode sampel jenuh, sehingga seluruh populasi dijadikan sampel. Teknik analisis data yang digunakan ada…
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