The objectives in this study are: 1). To analyse the effect of budget participation on Managerial Performance on OPD in Jayapura City; and 2). To analyse the effect of budget participation on managerial performance of OPD in Jayapura City with work motivation as a moderating variable The population in this study were all civil servants in the Regional Devices Organizations (OPD) of the Jayapura City government consisting of 33 OPDs. The sample in this study amounted to 99 people. The statistical method used to test Hypotheses is simple regression and multilevel regression analysis with the interaction test approach Moderating Regression Analysis (MRA). Based on the results of the study, the tcount for the variable budget participation is 2.597 with a significance level of 0.012. With a significance level smaller than 0.05, H1 can be supported or in other words, government participation influences managerial performance. This proves that budget participation has a positive influence on managerial performance. The results of the analysis also show that, there is no influence between work motivation variables in moderating budgetaryparticipation with managerial performance as indicated by the value of t count of 0.030 with a significance of 0.976 which is greater than α = 0.05. Thus, the results of this study state that increasing work motivation does not cause an increase in managerial performance that participates in the budget.

This study aims to examine the factors that influence the Quality of Regional Property Management in the Waropen District Government. These factors include the variable Quality of Regional Apparatus, Regulatory Compliance and Management Information Systems. In addition, this studyuses moderating variables, namely Leadership Commitment. The analytical tool in this study used WarpPLS 6.0. This software can analyze SEM models based on variants or better known as Partial Least Square. The SEM analysis model with WarpPLS can identify and estimate the relationship between latent variables whether the relationship is linear or non linear The results of this study indicate that Apparatus Quality and Regulatory Compliance affect the Management of BMD with P-values of each variable 0.028 and 0.005. While the management information system has no effect with a P-value of 0.148. In addition, the leadership commitment is not able to moderate the quality of regional apparatus to the quality of BMD management with a pvalue of 0.070. While organizational commitment is able to moderate the variable compliance with regulations and management information systems on the quality of BMD management with the respective P-value values of 0.001 and 0.012.

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

The study conducted to examine the effects of compensation suitability, leadership authority, internal control system, information asymmetric, regulatory enforcement and moral reasoning to the fraud tendency—unethical behaviour used as mediating variable. I raised the data using a survey. The data is analyzed using WrapPLS 6.0 application. The result shows that the leading authority and moral reasoning have an effect on the tendency of fraud, while compensation suitability, internal control system, information asymmetry, regulatory enforcement, and unethical behaviour has no effect. Furthermore, unethical behaviour does not mediate the compensation suitability, leadership authority, internal control system, information asymmetry, regulatory enforcement, and moral reasoning.

The purpose of this research is to evaluate the effect of the economic growth and the capital expenditures on self-generated revenue of Supiori Regency during 2008 to 2014 partially and simultaneously. This research was a causative research aims to test hypotheses and explain the phenomenon in relation of the research variables. Data collected was from secondary sources such as government publication documents comprise of economic growth information, the amount of capital expenditures, and the region self-generated revenue. The population in this study was Audited Budget Realization Report and economic growth of Supiori Regency and Papua Province from 2008 to 2014. While the sample consisted of economic growth information based on accepted prices, capital expenditures and self-generated revenue of Supiori Regency and Papua province from 2008 to 2014. All these data being analyzed used a classical assumption test and path analysis. According to the analysis, the results showed that the economic growth of Supiori Regency has a positive and significant effect on self-generated revenue of Supiori partially and simultaneously in 2008 to 2014. While the allocation for capital expenditures from 2008 to 2014 has positive effect but not significant on the regional self-generated revenue in Supiori partially and simultaneously. Also, the allocation of capital expenditure and the economic development from 2008 to 2014 have positive but not significant effect on the regional self-generated revenue in Supiori partially and simultaneously. As can be seen from the pattern of correlation from each variables, this study concluded that the capital expenditures was not the intervening variables to the progress of the region self-generated revenue in Supiori Regency. Keywords : Self-Generated Revenue, Economic Growth, Capital Expenditure