Permasalahan biaya lingkungan, kepemilikan asing dan political cost terhadap kinerja perusahaan pertambangan menjadi pembahasan yang menarik untuk diteliti. Jenis penelitian ini adalah penelitian asosiatif. Variabel independen dalam penelitian ini meliputi biaya lingkungan, kepemilikan asing dan political cost sedangkan variabel dependen kinerja perusahaan. Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI periode 2012-2017 yang berjumlah 41 emiten, Teknik purposive sampling digunakan untuk menentukan sampel dan diperoleh sebanyak 10 emiten. Hasil penelitian menunjukkan secara parsial, biaya lingkungan berpengaruh negatif terhadap kinerja perusahaan, kepemilikan asing dan political cost tidak berpengaruh terhadap kinerja perusahaan. Secara simultan, biaya lingkungan, kepemilikan asing dan political cost berpengaruh signifikan terhadap kinerja perusahaan dengan kontribusi nilai R2 sebesar 52,57%.

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments

In Indonesia, poverty is still considered a serious problem, even though the number of poor people continues to decline significantly. The research aimed to investigate whether there was cointegration between the role of Small and Medium Enterprises (SMEs), economic growth, and poverty alleviation or not in Indonesia.  Secondary data were compiled from annual data in 2000-2019. Data analysis applied the cointegration test and Vector Error Correction Model (VECM) test. The results show a one-way causality between poverty and economic growth, urbanization and economic growth, the role of SMEs and economic growth, and the role of SMEs and poverty. In addition, the results of the VECM analysis suggest that the role of SMEs has a positive effect on poverty in the first year. It means that it takes a year to find out the impact of the increasing role of SMEs on poverty at the later stage. The research has several implications for government, namely: (i) compiling work programs that touch the community directly and strengthen the development of local wisdom products, (ii) conducting more intense training, (iii) emphasizing on improving the quality and standards of local wisdom products, and (iv) building rural infrastructure that can facilitate the economic processes in the village.

This study aims to empirically prove the effect of good governance and internal control on the prevention of fraud in the procurement of state-owned goods and services in the regional government of South Sumatra Province. The research population was in 37 Regional Apparatus Organizations (OPD), the sampling technique used purposive sampling and obtained as many as 128 respondents. This type of research data is primary data using a questionnaire. The analysis technique uses multiple linear regression models and it is found that partially, there is a positive and significant effect of good governance and internal control on the prevention of fraud in the procurement of goods and services. The results of the study have implications for local governments to continue improving the application of good governance principles strictly and continuously run the internal control system to minimize legitimacy and prevent fraud in the process of procuring goods and services.

Penelitian ini mengeksplorasi pengaruh standar akuntansi pemerintah dan sistem akuntansi keuangan daerah sebagai faktor penting yang harus dipertimbangkan menyusun laporan keuangan yang bersinergi dengan peran sistem pengendalian intern. Populasi penelitian ini adalah pegawai yang bekerja di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Sumatera Selatan, Indonesia. Teknik pengambilan sampel adalah purposive sampling dan diperoleh 46 responden yang mengisi secara lengkap kuesioner. Model analisis regresi yang digunakan adalah Moderated Regresion Analysis (MRA). Hasil penelitian menyatakan bahwa  secara parsial, penerapan standar akuntansi pemerintah dan sistem akuntansi keuangan daerah berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah, tetapi sistem pengendalian intern pemerintah tidak memoderasi pengaruh standar akuntansi pemerintah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Implikasi penelitian bahwa untuk mencapai kualitas laporan keuangan  pemerintah yang relevan dan andal, diperlukan konsisten dalam menyajikan informasi laporan keuangan sesuai standar akuntansi pemerintah dan sistem akuntansi keuangan daerah harus bisa mengintegrasikan laporan keuangan daerah secara komprehensif.