This study aims to examine the factors that determine the quality of financial statements in the central government in Indonesia at Ministries/Agencies, namely audit findings and follow-up of audit recommendations. This study uses quantitative methods with secondary data from 74 of 88 Ministries/Agencies in the Central Government in Indonesia. The sampling method is purposive sampling with financial statements starting from 2015-2019 which are processed using the STATA. This study shows that audit findings and follow-up of audit recommendations affect the quality of financial reporting. The more audit findings can have a negative impact on the quality of financial reports and the more follow-up on audit results recommendations can have a positive impact on the quality of financial reporting. This study only analyzes audit findings and follow-up of audit recommendations without any other variables that can support the quality of financial statements and can lead to accuracy in this study. Research is important for the central government in maximizing efforts to maintain the quality of financial reports in the context of accountability to stakeholders, especially to the community through the House of Representatives. This study provides new insights into the factors that determine the quality of central government financial reports in Indonesia.

This study aims to analyze the influence of the variables of quality system and user satisfaction on the effectiveness of use e-Bupot 23/26 with taxation understanding as a moderating variable by testing hypotheses that have been formulated previously. This type of research is descriptive with a quantitative approach. This study uses primary data with distributed questionnaire to corporate taxpayers who are registered with Tax Office of Central Jakarta and the sample were 69 respondents using convenience sampling. The analytical method used is Multiple Regression with statistic tools SPSS. The results of this study indicate that quality system have a positive effect and user satisfaction not have a positive effect on the effectiveness of use e-Bupot 23/26. The taxation understanding can not strengthen positive effect quality system and user satisfaction on the effectiveness of use e-Bupot 23/26.   Penelitian ini bertujuan untuk menganalisis pengaruh variable kualitas sistem dan kepuasan pengguna terhadap efektivitas penggunaan e-Bupot 23/26 dengan pemahaman perpajakan sebagai variabel moderasi dengan melalui pengujian hipotesis yang telah dirumuskan sebelumnya. Jenis penelitian ini deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data primer yaitu menyebarkan kuesioner kepada wajib pajak badan yang terdaftar di KPP Madya Jakarta Pusat dan sample sebanyak 69 responden dengan cara convenience sampling. Metode analisis yang digunakan adalah Regresi Berganda dengan alat uji software SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sistem berpengaruh positif dan kepuasan pengguna tidak berpengaruh positif terhadap efektivitas penggunaan e-Bupot 23/26. Untuk pemahaman perpajakan tidak dapat memperkuat pengaruh positif kualitas system dan kepuasan pengguna terhadap efektfitas penggunaan e-Bupot 23/26.

A method by high performance liquid chromatography for the analysis of acrylamide in potato chips, is reported. The retention time for the elution of acrylamide from the C18 RP column ranged from 3 to 3,2 minutes, and the eluate was analyzed by UV-VIS detector. A linear response was found for the acrylamide standard tested within the concentration range of 0,8-10µg/ml and the corelation coefficient (r) greater than 0,999, with detection limit 0,06 ppm and quantitative limit 0,19 ppm. Sample preparation was performed by means of solvent extraction using dichlormethane and subsequent re-extraction of the organic solvent with water. This aqueous sample solution was found to be free of any interferences and gave acrylamide and recorveries higher than 90%.

This study analyzes the problem of the level of user satisfaction the Office of State Treasury Service (KPPN), the factors that lead to customer dissatisfaction of KPPN, as well as the efforts of KPPN to improve customer satisfaction. This study shows that user customer satisfaction is quite high. The indicators of satisfaction are tangibility, reliability, responsiveness, assurance, and empathy. The result of Whitney Mann test of the entire indicators is> 0.05 (5%). So the valuating of five attribute in both groups, perceived service and expected service, shows a difference satisfaction. In Cartesian Diagram, the three entered in quadrant 1, in which quadrant 1 shows the expected high service, but instead low perceived service. So there is a high gap between expected service and perceived services, which lead to dissatisfaction, and efforts of KPPN’s to improve customer satisfaction with the implementation of one-stop service, no cost and improving the competence of staff.