<p><em>This study aims to discuss and prove Internal Oversight, Accountability and Transparency of Local Government Performance. This research was conducted in all Regional Work Units in Sleman Regency which obtained 48 SKPD. The research method usessurvey, quantitative data and types of data consisting of primary data obtained by distributing questionnaires that will be distributed to all SKPDs with 144 respondents and 122 questionnaires that can be reprocessed. The sample in this study were government employees who met the specified criteria.. The results of the study indicate that (1) Internal Supervision shows positive and significant impact on the performance of the Regional Government of Sleman Regency. (2) Accountability influences positively and significantly on the performance of the Regional Government of Sleman Regency. (3) Transparency affects positively and significantly on the performance of the Regional Government of Sleman Regency.</em></p>

This research aims to test the information technology-based financial management and governance of village government to optimize the village financial management in local government of Indragiri. The research method is done by giving survey questionnaires to 100 of village government employees. A paired sample t-test is used to test the capability of the employees in managing the financial before and after the training. The result shows that there is an increase in capacity in financial management and governance by all the village government employees. The theoretical maximum score from the respondents is 50, and the minimum is 10, so the average score is 30. Based on the data above, before the training, the employee’s understanding scores are below the average score, i.e., 24, 15. After the training, the employee’s understanding increases above the average score, i.e. 38, 77. Keywords: Village Government Employees; Training; Financial Governance.

Research Aims: This study aims to examine and empirically prove the Effects of External Pressure, Management Commitment, and Accessibility of Financial Statements on Transparency of Financial Reporting in Regional Work Units in Yogyakarta City. Design/Methodology/Approach: The methodology used is survey with purposive sampling. The respondents of this study consists of 74 people. The analytical tool used in this study is multiple linear regression using the SPSS. Research Findings: The test results indicate that external pressures, management commitment, and accessibility of financial statements have a positive effect on financial reporting transparency. Theoretical contribution/Originality: this research filled the research gap related to the issue of determinants of transparency of financial reporting in local governments which has got minimal attention from researchers. Practitioner/Policy implication: departing from the results of this study, it is recommended to increase the transparency of financial reporting, external pressure, management commitment and accessibility must be encouraged. Research limitation/Implication: This research was only conducted in the city of Yogyakarta, so it has weak external validity. The generalization of this study results does not represent a broader scope.

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