Penelitian ini bertujuan untuk memberikan rekomendasi mengenai tingkat keketatan/fleksibilitas pengendalian budget yang diberlakukan pada pemerintah daerah, khususnya di Provinsi Bali, agar defisit atau surplus budget dapat dihindari dan kinerja budget meningkat. Data diperoleh melalui multiple methods, yaitu survey dengan kuesioner dan observasi dan verifikasi data arsip anggaran dan laporan realisasi anggaran serta data perekonomian makro dari Badan Pusat Statistik Provinsi Bali. Populasi adalah seluruh Pemerintah Kota dan Kabupaten di Provinsi Bali. Sampel ditentukan secara purposive, berdasarkan pemetaan wilayah Tipologi Klassen. Data diuji untuk mengestimasi model pengukuran dan model struktural, dengan Metode Partial Least Square (PLS), dan menguji efek interaksi dengan Regresi Ordinary Least Square (OLS). Hasil penelitian ini dapat digunakan untuk mengantisipasi terjadinya faktor kontinjensi berupa turbulensi budget dalam menjamin efektivitas budgeting, khususnya ketika turbulensi budget ini mempengaruhi hubungan antara pengendalian budget yang ketat dengan terjadinya penyimpangan budget. Kata kunci: kendali budget ketat, turbulensi budget, pemda di Provinsi Bali

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The purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect fraud. The population in this study are auditors working in Public Accounting Firms in the Provinces of Bali & Nusa Tenggara in 2022 with a total of 130 people. The sample used in this study uses the saturated sample method. The data collection method in this study was a survey using a questionnaire. The analysis technique used to answer the problem formulation uses Moderated Regression Analysis (MRA) analysis with the Statistical Product and Service Solution (SPSS) application. The results of the analysis provide evidence that audit experience, independence, and auditor training have a positive and significant effect on the auditor's ability to detect fraud and skepticismcan moderate the effect of audit experience, independence, and auditor training on the auditor's ability to detect fraud.

Good tax service services must be provided to all taxpayers to increase taxpayer compliance. Tax sanctions are the actions of taxpayers to always obey in paying their obligations. The purpose of this study was to analyze the effect of taxpayer taxes, tax taxes, and tax taxes on tax compliance at KPP Pratama Denpasar Barat. The sample used was 125 respondents. Data was collected through a survey method with a questionnaire instrument. The analysis used is multiple linear regression. The results showed that the personality of the taxpayer, the service of the tax authorities, and tax sanctions had a positive effect on taxpayer compliance. This shows that in improving taxpayer compliance, what must be considered are the internal factors of individual taxpayers, namely personality factors; and external factors, namely good service from the tax authorities, and sanctions for violations of taxation.     Keywords: Taxpayer Personality; Tax Authorities Services; Tax Sanctions; Taxpayer Compliance.

On April 6, 2020, the government approved the implementation of the first Large-Scale Social Restrictions (PSBB) in Indonesia in the context of accelerating the handling of the Covid-19 pandemic. This study uses this event as an event under study to observe the market reaction before and after it, with a window period of 11 days. The average abnormal return and the average trading volume activity of stocks are used as indicators of market reaction. The study was conducted on 152 trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX), which were determined using a non-probability sampling method with a purposive sampling technique. Data were analyzed by using paired sample t-test and Wilcoxon signed rank test. The results showed that there was no difference between the average abnormal return and the average trading volume activity before and after the first PSBB was approved in Indonesia. The absence of market reaction is assumed because the level of market efficiency in Indonesia is still weak. Keywords : Covid-19; Social Distancing Policy; Market Reaction; Abnormal Return; Trading Volume Activity.