Regional original income is revenue sourced from the region. Thepurpose of this study was to determine (1) The effect of the number of touristvisits on local revenue (2) The effect of the number of tourist objects on localrevenue (3) The effect of hotel occupancy rates on local revenue. This study usessecondary data in the form of local revenue data, the number of tourist visits, thenumber of attractions, and hotel occupancy rates. The population in this study isKaranganyar district during the period 1998-2018. The sampling technique inthis study uses the saturated sample method. This study uses multiple linearregression analysis techniques with the results of the study showing that thenumber of tourist visits has no effect on local revenue, the number of attractionshas an effect on regional income, and hotel occupancy rates have no effect onregional income.

The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while other variables firm size, profitability, and liquidity are not significant impact to internet financial reporting.

This study aims to find out how the application of accountability, transparency and the role of village officials in the management of the Village Development Budget (APBDes) in Jenalas Village. This accountability and transparency in general in the government of Jenalas Village, Gemolong District, Sragen Regency has gone well, although there are still some weaknesses that must be addressed. according to the results of the analysis based on the stages of Village Fund management, namely at the stage of implementation, the implementation of rural infrastructure development activities, namely the construction of the cast road has been running as expected because the implementers of this development activity can be managed directly by the TeamImplementation of Activities formed by the Village Government.The sample in this study used 81 respondents from members of the Jenalas village community institution that were taken using the Purposive Sampling method. The results of the study identified that accountability, transparency and the role of village officials had a significant positive effect on the management of village income and expenditure budgets in Jenalas Village

This research aims to know the influence of the capacity of human resource, utilization on onformation tecnology and accounting internal control to quality of local gonverment financial reprter. The object to this reseach in the service revenue financial mangemen sukoharjo local goncerment. This type of research is a survey of regional financial a agency sukoharjo local gonverment. The number of respondents who participated in this research is 84 employes. The date analysis techique used ins mutiple linear regression, t test, F test, and R2. Analysis with the help of SPSS 21 program. The result of the reserach are the capacity of human resource, utilization on onformation tecnology influences significantly positive to quality of local gonverment financial reporter, homever accounting internal controlis not influences significantly to quality of lokal gonvermen financial reporter.

Literacy is the main prerequisite for intellectual growth and the ability to learn to generate new knowledge. This study aims to analyze the effect of business literacy on the performance of SMEs, either directly or indirectly by including the Entrepreneurial Self-Efficacy (ESE) and Enterprise Risk Management (ERM) variables as mediation and moderation variables, respectively. The approach of this article is thought or conceptual based on intellectualization and reflects the prospects and impact of digital marketing. This study uses a critical system to analytically review digital marketing literature and relate it to research results. The data analysis technique used is descriptive. Based on the results of tracking and analysis, there has never been any previous research that examines business literacy, ESE, ERM, and SME performance in one model. The implication of social justice in the field of business literacy is through the existence of a business application system that is socialized to business people. Business information can enhance or even suppress the effects of entrepreneurial self-efficacy. ERM as a planned action is a control activity, which can be perceived not as an obstacle to gaining profits, but to get the expected performance results.