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Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.

This study aims to analyze financial accountability based on the regulation as a moderating effect of fiscal decentralization on fraud rates in local government financial management. Regulatory accountability consists of financial reporting accountability, accountability of the government internal control system, accountability compliance with legislation and accountability follow-up to audit results. This research is an empirical research with a purposive sampling technique in collecting data. The data used in this study is secondary data with a sample of 412 regency and city governments in Indonesia, during 2011–2014. Data processing used WarpPLS statistic software. The results show empirical evidence that fiscal decentralization has a positive effect on fraud rates in regional financial management. Accountability, financial reporting and accountability compliance with legislation are empirically proven as moderating the effects of fiscal decentralization on fraud rates in regional financial management. In addition, the results of this study also show that the low level of accountability of the internal control system and accountability does not continue the results of the examination so it cannot moderate the effect of fiscal decentralization on fraud rates in regional financial management. The results of this study have implications for strengthening agency theory, institutional theory, economic regulation theory and fraud triangle theory. The results of this study also have practical implications for the role of accountability through the formulation of regulations related to sanctions and rewards for local governments to carry out good governance through increasing their financial accountability. In addition, the regional government is expected to pay attention to audit recommendations so that it can reduce fraud rates in regional financial management.

The application of halal, especially in the supply chain, is one of the areas of research that requires further study. This study aims to identify the relationship between IoT and operational performance in halal supply chain applications. Literature search is carried out to support researchers in formulating models. Researchers use several data bases to search scientific journals, including Google Scholar and ResearchGate. Researchers obtained several articles related to research topics from several reputable journal groups. The results of the literature search that were carried out succeeded in formulating a research model for the effect of IoT on operational performance in HFSC. This study formulates a research model that can be recommended for further research in the future. This research is included in the conceptual category where this research model still requires empirical research to generalize the existence of the theory. The research model produced in this study is still under-researched in the realm of the halal food supply chain.

This research aims to describe the data measuring variables with respect to the quality of government financial reports. This is a descriptive statistical research that uses a meta-analysis method in analyzing the data. The collection of data involved the use of documentation techniques drawn from previous research journal papers related to the quality of government financial reports. This study found that among 45 data measuring variables, there were 34 variable that have a significant effect and 11 variables with no significant effect.