This study aims to determine what factors are instrumental in the successful implementation of accrual based accounting in the Environment Government of West Kalimantan Province. This type of research is case study based on the model Luder (1992), using a qualitative approach. Study sites in West Kalimantan regional administration, sample's in this study are SKPD-SKPD in regional government of West Kalimantan Province. Data collection techniques using observation, indepth interview, and documentation. Data analysis using data reduction, presentation of data and drawing conclusions / verification., the technique checks the validity of the data using the method of triangulation. The analysis of this study suggest that in general local government officials in West Kalimantan environment to understand what was essentially based on accrual accounting system, although not yet fully understood. From the findings and analysis of data, there are several factors that are most instrumental in the successful implementation of accrual accounting in government of West Kalimantan, namely commitment, quality human resources required, and Tool Support.

The company value is a picture of the conditions or speci ic circumstance of the objective of the company through the process of activity over a period that can provide con idence and assurance to the public against the company. This research aims to examine and analyze the effect of the investment decision, inancing decision, dividend payment policy and company size on company value. The population of this research is manufacturing companies listed in Indonesian Stock Exchange in the period 2010-2014 with a population of 143 companies. Sampling was done by using purposive sampling method and produced 116 companies as research samples. The method used is quantitative method. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the inancing decision variable has a signi icantly positive effect on the company value with a signi icance level of 0.000. The dividend payment policy has a signi icant positive effect on the value of the company with a signi icance level of 0.007. The company size variable has a signi icantly positive effect on the company value with a signi icance level of 0.000. While the investment decision variable did not ind effect on company value. This research implies that a) the company should consider investment decision making to be made through careful planning for expansion, equipment purchases or investment in any form, b) the company should make inancing decision in a planned way, c) the company should be more careful in deciding policy on pro it distribution, whether it will be distributed in the form of dividend or capital gain, d) a company that has assets of more than the level of certainty the company will also increase, that affects the high company value in the eyes of investors.

Berdasarkan data statistik terdapat peningkatan jumlah wisatawan yang berkunjung ke Kalimantan Barat. Hal ini menunjukkan adanya potensi pada sektor pariwisata. Tujuan penelitian ini adalah untuk mengetahui bentuk kebijakan yang dilakukan, serta menentukan arah kebijakan penyelenggaraan kepariwisataan. Penelitian menggunakan pendekatan kualitatif untuk memberikan gambaran kondisi secara alamiah dan apa adanya dengan alat analisis indepth interview. Hasil penelitian menunjukkan sinergi dan kolaborasi yang akomodatif fungsional antara pengelola kawasan, masyarakat lokal, dan pemerintah daerah dalam pengelolaan konservasi yang sekaligus sebagai kawasan destinasi wisata alam. Pengembangan pariwisata memerlukan pemetaan pembangunan dengan dukungan pentahelix yang terintegrasi dan bersinergi di antara pemerintah provinsi, kota/kabupaten, desa dan swasta maupun investor. Hal ini mengharuskan setiap kota/kabupaten membuat perencaanaan yang dituangkan dalam RIPPARDA kota/kabupaten, melakukan promosi melalui branding dan agenda wisata serta kebijakan peningkatan infrastruktur

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The purpose of this research was to analyse of financial management on transparency, accountability and community participation in development. The method used quantitative research, the independent variables consisting of transparency (X1), accountability (X2) and community participation (X3), and the dependent variable is development (Y), the follow up data analysis used is multiple regression which begins with testing validity and reliability and performs tests of normality, multicollinearity, autocorrelation and heterokedacity. The results showed that the three independent variables consisting of Transparency (X1), Accountability (X2) and Community Participation (X3) towards the dependent variable namely Development (Y) had a positive effect, based on the decision making t test is greater than t table with sig. equal to 0.05 then Ho is declared accepted. Thus, financial management carried out through transparency, accountability and support through community participation can influence development and make an area develop more independently.