The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

The purpose of this study is to determine the effect of Corporate Culture on Good Government Governance. The unit of analysis in this study is the regional government in South Sumatra, Palembang-Indonesia City. The results of the study show that the Corporate Culture has a significant effect on Good Government Governance which has characteristics possessed by someone to produce accurate information. Furthermore, it was found that corporate culture has implications for Good Government Governance.

Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan dengan sistem pengendalian internal sebagai variabel moderasi untuk mengetahui berapa besar peran sistem pengendalian internal perusahaan agar kecurangan dapat diatasi. Data akuntansi dapat dijadikan sebagai alat untuk mengambil keputusan yang tepat dan cepat. Alat uji yang digunakan adalah regresi linier berganda, kemudian metode yang digunakan adalah metode deskriptif dan verifikasi. Penelitian dilakukan untuk mengetahui nilai masing-masing variabel, baik satu variabel atau lebih yang bersifat independen untuk mendapatkan gambaran tentang variabel-variabel tersebut. Populasi penelitian ini adalah BUMN di provinsi Sumatera Selatan. Teknik pengumpulan data menggunakan kuesioner secara lansung dan via e-mail, dikumpulkan dari 45 BUMD. Sampel pada Populasi dalam penelitian ini adalah 65 unit terkait yaitu bagian IT, SDM, Penjualan, Keuangan, Gudang, pada BUMN yang ada di Sumatera Selatan. Teknik sampling yang digunakan adalah proportionate stratified random sampling. Hasil yang dicapai menunjukan bahwa sistem pengendalian internal sebagai variabel moderasi sangat penting untuk mencapai tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan. Keterbatasan pada penelitian ini adalah pengumpulan data tidak bisa dilakukan secara langsung dan hanya bisa melalui daring. Kontribusi hasil penelitian ini terhadap pengembangan ilmu akuntansi adalah bagaimana perusahaan mengetahui bagaimana pengaruh tata kelola perusahaan, pertimbangan etis, pengambilan Keputusan terhadap Pencegahan kecurangan dengan sistem pengendalian internal.

The less difference between SAK and IFRS can provide benefits for stakeholders in commercial banks in Indonesia. Companies that have public accountability, regulators try to make the necessary regulatory infrastructure, especially in capital market transactions, as well as users of financial statement information can use or use financial accounting standards as a guide in improving the quality of information produced in financial statements. value, financial instruments, measurement classification, hedging in banking sector companies due to the corona virus. The results showed that the banking sector experienced a decline in value with the entry of the Corona Virus outbreak which lasted long enough so that the banking sector was depressed which resulted in the value of PSAK 71 changing the condition of banking financial statements so that risk hedges arise from certain risks that can affect profit and loss or comprehensive income. others, in the case of investments in equity instruments that the entity has selected to represent changes in fair value in other comprehensive income.

The purpose of this research is to find out information technology influences the application of accrual accounting. Accrual accounting is presented for operational reports (LO). LO presents an overview of economic resources that increase equity and its use which is managed by the central/regional government for government administration activities in one reporting period. So there is a cut-off to determine the income and expenses that occur in one accounting period. The concept of accruals is useful to assess the government's performance in managing State finances whose management and management are handled by the government itself. The unit of analysis in this study is the Muba-Indonesia Regional Government unit. The results show that information technology influences the application of accrual accounting significantly. Furthermore, it was found that the application of accrual accounting could change because there was survey information technology in FKMD Muba units.