ABSTRACKThis research aims to know the influence the application of government accounting standards, the quality of regional government apparatus, good governance and the utilization of technological information toward the quality of the financial statement of local in Regional Device Organization (OPD) of Batang Districts. This research included the correlational research. The sample of this research was determined by purposive sampling technique and it was obtained 63 respondents. The data analyzed by using multiple linier regression with SPSS software 23 version. The result of this research showed that the application of accounting standards and the utilization of technological information gave influence on the quality of the local financial statement, while the application of the quality of regional government apparatus and good governance did not give affect on the quality of the local Government financial’s statement.Keyword: government accounting standards, the quality of regional government apparatus, good governance the utilization of technological information and quality financial statement.ABSTRAKPenelitian ini bertujuan untuk mengetahui penerapan standar akuntansi pemerintah kualitas aparatur pemerintah daerah, good governance dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah di OPD Kabupaten Batang. Penelitian ini termasuk dalam penelitian korelasional. Sampel ditentukan dengan teknik purposive sampling dan memperoleh 63 responden. Analisis data menggunakan regresi linier berganda dengan bantuan software SPSS Versi 23. Hasil penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintah dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sementara kualitas aparatur pemerintah daerah dan good governance tidak berpengaruh terhadap kualitas laporan keuangan daerah.Kata kunci: standar akuntansi pemerintah, kualitas aparatur pemerintah daerah, good governance pemanfaatan teknologi informasi dan kualitas laporan keuangan

Today, most companies have been evaluated on the basis of their financial performance. The return on capital employed (ROCE) assesses a company's profitability and capital efficiency. Besides that, the overall financial performance is associated with non-economic components. Correction of weaknesses in overall economic performance can be measured by a balanced scorecard, which consists of growth, economic, patron, and inner commercial enterprise processes. Thus, this study investigates the factors influencing loan performance at BMT An-Najjah Pekalongan, Indonesia. A survey questionnaire was used to collect the data by delivering directly to BMT An-Najjah Pekalongan Regency branches. A total of 65 permanent employees at the BMT AN-NAJJAH participated in this study and analysed using multiple linear regression. The result indicated that the performance measurement system, management control system, organisational learning, and employee attitude significantly and positively affect loan performance at BMT An-Najjah in Pekalongan, Indonesia. In conclusion, this study has identified that the studied variables significantly influence loan performance.

The purpose of this study was to analyze the effect of competence, professionalism, internal control system, and good governance on the prevention of fraud in the preparation of financial statements. The population in this study is the staff or employees of the Cooperative in Batang district. The sample method is purposive sampling and the survey method is a direct survey and distributing questionnaires. The number of respondents was 41 and analyzed using the Warp PLS Application Version 8.0. The results in this study, namely the competence, professionalism, internal control system variables, have a significant positive effect on the prevention of fraud in the preparation of financial statements, but the good governance variable has no significant effect on the prevention of fraud in the preparation of financial statements.Keywords        : Internal control; Competence; Professional; Good Corporate Governance and Fraud Financial Statements

This study uses descriptive statistical methods. The analytical tool used is using the formula for efficiency, effectiveness, and market retribution contributions with 2017-2021 data. The examples used are Market Retribution Revenue Data, Market Levies Collection Cost Data, and Pekalongan Regency Original Regional Revenue (PAD) data obtained from the Industry & Trade Office and the Pekalongan Regency Regional Financial Management Agency.The results of this study indicate that the efficiency level of market retribution revenue in 2017-2021 is classified as very efficient with an average of 3.95%. The level of acceptance of market retribution in 2017-2021 is classified as less effective with an average acquisition of 82.07%. The contribution of market levies to Pekalongan Regency's original regional income (PAD) in 2017-2021 is classified as less large with an average of 1.54%.