This study aims to analyze the effect of audit opinion on the financial performance of local governments by using data from 22 districts / cities in East Nusa Tenggara (NTT) during 2015-2019. This study examines the effect of the previous year's audit opinion on the financial performance of the Regional Government (district / city), mediated by the realization of Original Local Government Revenue (PAD) and the realization of Regional Operational Expenditures. The results of this study indicate that the audit opinion has a significant effect on the financial performance of local governments, and significant effect on the realization of PAD and the realization of operational spending. This study are also recommended for the Regional Government in East Nusa Tenggara, the Inspectorate at the Provincial and Regency levels, and the Supreme Audit Agency (BPK), in determining policies, monitoring and auditing in order to improve the financial performance of Regional Governments in East Nusa Tenggara.

The purpose of this study is to map the potential of the village, and analyze the use of village funds by measuring the effectiveness and efficiency of village financial management, so that benefits can be obtained for economic progress in the region. Responsible use of village funds is the main focus of this research, so it is hoped that a Village-Owned Enterprise (BUMDes) can be formed which leads to an increase in Village Original Revenue (PADes). Research method used was qualitative and quantitative method with case study approach. The sample used was villages in Kecamatan Kota Soe, where village officials were the main informants. The results showed that the Kuatae and Noemeto Villages had been effective in absorbing the Village Fund budget, but were not yet efficient in managing the Village Fund. The results of this study also show that the potential of Kuatae and Noemeto villages is very diverse, but cannot be managed optimally. The role of the BUMDes has not yet been felt by the community so it needs better structuring and planning in the management of the Village Fund so that it benefits the community.

This study describes the implementation of good public governance in improving the financial performance of the Regency of South Central Timor-NTT. The implementation of public services is one of the important functions of the government. Public service by the public bureaucracy is one manifestation of the function of the state apparatus as a public servant. But in reality, the current government is felt to have deviated from these functions. For that we need a system that regulates more binding. This research is a qualitative research field research. Data was collected by means of observation, interviews and documentation. The purpose of this study is to find out how the implementation of participation, transparency and accountability which are the principles of good public governance in the South Central Timor Regency Government. environment of a social unit both individuals, groups, community institutions. In this study, the authors used a pruposive sampling technique. Data collection techniques using observation, interviews and documentation. The results of this study indicate that: 1) The application of the principle of participation in the policy-making process or programs taken by the South Central Timor Regency Government is good. In this case the community has been involved, so that the policies or programs adopted by the local government are in accordance with the needs of the community. 2) The principle of transparency is one of the principles of good governance, this principle has been implemented effectively in the District Government of South Central Timor. This can be seen clearly from the socialization of government officials to the public on the policies to be taken. 3) The application of the principle of accountability, which is one of the principles of good governance, has been running according to what is expected because the accountability reports for regulations and policies taken by the South Central Timor Regency Government are in accordance with what was reported by the government apparatus.

The purpose of this study is to identify the problems experienced by BUMDes and to map potential business opportunities for BUMDes in the Alor Regency area. This research also provides solutions for implementing accounting systems in the development of BUMDes. The research method uses a qualitative approach and data collection is carried out through interviews and Focus Group Discussions (FGD). SWOT analysis is carried out to get a picture of the problems that exist in BUMDes, and to map potential business opportunities for BUMDes. The results of the study indicate that there are still many potential villages in Alor Regency that have not been managed optimally, especially those related to local resources owned by the village. This study also found that the financial management of BUMDes had not been maximized so that some BUMDes could not survive, especially in the current Covid-19 Pandemic era. In this case, the application of the Accounting System is needed so that BUMDes can develop their business optimally through good governance and regular financial reporting. The accounting system applied is based on the Financial Accounting Standards -Entities Without Public Accountability (SAK ETAP).