The objective of this research is to determine the influence of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports in the Cimahi City Local Government.  The research was conducted on all SKPD, with 83 respondents who are the team of SKPD financial report compilers. To determine the effect of Human Resource Competence and Government Internal Control System on the Quality of SKPD Financial Reports, multiple linear regression models and t-test to examine the hypothetical tests processed with SPSS Statistics 25 were used.  The results showed that the competence of human resources and the government's internal control system had a significant effect on the quality of SKPD's financial reports.

This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.

This study aims to examine: (1) the influence of procedural fairness to participative budgeting; and (2) Keywords:procedural fairness, organizational commitment, participative budgeting PENDAHULUANAnggaran merupakan alat bagi manajemen dalam menjalankan fungsi perencanaan dan pengendalian. Manajemen menjadikan anggaran sebagai pedoman kerja untuk jangka waktu tertentu dan sebagai alat untuk mengukur keberhasilan/ketidakberhasilan organisasi di dalam mencapai target anggaran. Perilaku manusia mempunyai peranan penting dalam proses penyusunan anggaran, mulai dari penetapan tujuan dan pengalokasian sumber daya yang dimiliki, pelaksanaan anggaran, sampai dengan pengawasan dan evaluasi terhadap pelaksanaan anggaran (Siegel dan Marconi1989).Penting untuk dipahami aspek perilaku disfungsional maupun perilaku fungsional para manajer atas proses penyusunan anggaran. Perilaku disfungsional (dysfunctional behavior) sebagai efek samping penganggaran, meliputi: ketidakpercayaan (distrust), resistensi (resistance), konflik internal (internal

No abstract

This study aims to determine how the performance of the Regional Water Company of Sleman Regency by using the Balanced Scorecard method viewed from a financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. The results of the study show that the performance of the Regional Water Company of Sleman Regency in 2015-2017 can be said to be good, and included in the "healthy" category, with a total performance value of 3,035 in 2015; 3,110 in 2016; and 3,480 in 2017