The regional governments make organizational decisions that must be in line with goal setting.The government management system is expected to focus on increasing accountability while improving results-oriented performance (outcome) at the same time. Cascading is a process of decreasing and aligning organizational targets to work units at all levels in the organization in a hierarchical manner. This process can be carried out to the lowest level, namely to the individual level. Therefore, there is an alignment of roles at all levels of the organizational unit. Cascading carried out in the regional government greatly affects the performance of the regional government in the Government Agency Performance Accountability System (Indonesian: Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP)). The purpose of this study was to find out the implementation of cascading in the regional governments of Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province, in realizing a clean, accountable, and high-performing government. In this study, researchers applied a qualitative approach with a descriptive analysis method. The results showed that, in general, cascading has been carried out to improve the quality of governance in Kerinci Regency,

This article is a literature review the factors that affect the performance accountability report of government agencies (LAKIP) of local governments in Indonesia which is the dependent variable. While the independent variable is compliance with legislation, competence of human resources, clarity of budget goals. The hypothesis that is built is to examine the influence between variables so that it can be used in further research. The results of the literature review show the influence of the variable compliance with regulations, human resources competency and clarity of budget goal to LAKIP local governments in Indonesia.

Artikel ini bertujuan untuk menguji dan menganalisis pengaruh profitabilias dan leverage terhadap tax avoidance pada perusahaan pertambangan sub sektor batu bara. Jenis penelitian ini adalalah kuantitiatif dengan metode explanatory. Penulisan artikel ini guna untuk menguji dan menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance serta untuk penulisan artikel selanjutnya. Hasil pada penelitian ini adalah profitabilitas berengaruh negatif secara signifikan terhadap tax avoidance. Dan leverage berpengaruh signifikan terhadap tax avoidance.

This meta-analysis aims to analyze the impact of the Covid-19 pandemic on regional financial performance in Indonesia. The research method used by reviewing, summarizing data and analyzing some research results that have been published on google scholar and the ministry of education and culture's Sinta page with the keywords Covid-19 and regional financial performance. From the 45 articles collected, 18 articles were selected for further analysis according to this research topic. This type of research is a meta-analysis research where the steps taken include: data collection, coding, calculation of improving problem-solving ability and identifying the presence or absence of average differences, and drawing conclusions. Our findings show that Covid-19 pandemic in Indonesia has been shown to have an impact on regional financial performance in Indonesia. Although there are several provinces in Indonesia, it does not have an impact on its financial performance. Financial performance is measured from the regional financial independence, the ratio of local tax to paid allowance, the ratio of operational solvency of local governments, the ratio of pad effectiveness and capital expenditure. There is a budget policy from the central government to focus on handling the Covid-19 pandemic so that it impacts regional financial performance. Future research contributions are expected to be an opportunity for the development of research methodologies, especially in the aspect of data collection through questionnaires and data analysis techniques using PLS (Partial Least Square), Data Panel Analysis and Symbolic Interaction methods.

Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk mengestimasi dan menguji pengaruh leverage dan ukuran perusahaan terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel pada penelitian ini menggunakan metode puposive sampling dengan kriteria yang sudah ditetapkan, diperoleh 37 perusahaan selama 5 tahun sehingga total sampel dalam penelitian ini berjumlah 185 data. Jenis data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan pada periode 2017-2021. Hasil penelitian ini menunjukkan bahwa secara parsial variabel leverage berpengaruh negatif dan signifikan terhadap tax avoidance sedangkan variabel ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Dan secara simultan variabel leverage dan ukuran perusahaan berpengaruh positif dan signifikan terhadap tax avoidance.