Research to prove the influence of regional wealth, natural resources revenue funds and general allocation fund to regional financial independence was carried out on the districts/cities in South Sumatra Province. Multiple linear regression analysis was used to analysis data from the Budget Realization from the Audit Result Report BPK RI. The regional wealth and general allocation fund partially influenced the direction of positive relationship to regional financial independence. Natural resources revenue funds influence with the negative direction towards the regional financial independence. Simultaneously regional wealth, natural resources revenue funds and general allocation fund have a significant effect on regional financial independence.

The application of village asset management systems used to record village assets. This application has not produced detailed information about fixed assets. The purpose of the study is to describe fixed asset applications using Excel and testing the feasibility of application as a supplement of village asset management systems. The quantitative data used is the assessment of technical and operational feasibility data. Data were collected using a questionnaire. The questionnaire of application feasibility consists of technical and operational feasibility. The technical feasibility consists of 6 item questions, and the operational feasibility consists of 9 item questions. The questionnaire uses 4 Likert scales, from 1 (very infeasible) to 4 (very feasible). The application test subjects are computer experts and accounting experts (10 experts). The analysis technique used is descriptive analysis, which includes descriptions of the parts and functions of the spreadsheet-based fixed asset application as a supplement of the SIPADES application. Description of the test results of the technical and operational feasibility of the spreadsheet-based fixed assets application based on a percentage analysis of the technical and operational aspects of the application. The study results are the fixed asset application using excel consists of village identity, account, village apparatus, list of goods, list of fixed assets, mutation, depreciation (financial and fiscal methods), and the fixed asset reports. The fixed asset applications using Excel serve as a supplement of village asset management systems. The fixed asset application using Excel can receive data exported from village asset management systems and can provide data imported into village asset management systems. The fixed asset applications using Excel are technically and operationally feasible as a supplement of village asset management systems.

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Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

The emergence of potential financial distress is an early indication of a decline in the company's financial condition. The purpose of this research is to determine the potential of financial distress at PT Anugerah, so that it will help management anticipate the potential financial distress in the company. In this research, the assessment of financial distress potential uses the Altman (Z-score) method and Springate (S-score) method. The type of data in this research is quantitative and qualitative sourced from secondary data and obtained through interviews, documentation, and observation. The data analysis technique used is a qualitative/descriptive analysis technique. The results of research study are the financial distress potential of PT Anugerah by using the Altman (Z-score) method in 2016-2019 shows PT Anugerah is in a non-financial distress condition, because the score is in the condition of Z’’> 2.6. Furthermore, PT Anugerah financial distress potential using the Springate (S-score) method in 2016-2019 shows that PT Anugerah is in a non-financial distress condition, because the score is at S > 0.862.