This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

The purpose of this study is to investigate how the village government efforts to improve the status of the village to become an independent village in Miau Baru Village, Kongbeng District, East Kutai Regency. Data analysis used in this study is descriptive qualitative which aims to describe and analyze each of the variables studied. Data collection techniques in this study were obtained by using purposive sampling and accidental sampling techniques. The results showed that based on the readiness of each of the efforts made by the Miau Baru Village Government, it was not optimal to improve the status of the village to become an independent village. Each of these efforts has a relationship that influences each other in taking steps as an effort to improve the status of the village towards an independent village. These efforts include 1) Organizational Capacity Efforts; 2) Program Planning and Implementation Efforts; 3) Efforts to Availability of Resources and; 4) Institutional Efforts. The inhibiting factors come in terms of budget and human resources as well as the support for good collaboration between village governments, the potential for local culture and adequate natural resources.

The existence of an agrarian village is an integral part of sustainable regional development. The existence of Mulawarman Village as an agrarian village is the responsibility of the regional government as a dynamic / motivator of the people's aspirations, to support and protect and preserve agrarian villages. The existence of Mulawarman Village as an agrarian village is in fact still a major problem for the local government and the people in the village. This is due to the suboptimal role of the local government as a dynamic to move the aspirations of rural communities in carrying out development in the village. So that the existence of Mulawarma Village as an agrarian village is endangered.

This study is based on Indonesia's high levels of corruption, as evidenced by the Corruption Perception Index's low level (CPI). In Indonesia, the bulk of corruption cases involve local government entities. The objective of this study is to empirically examine the factors that contribute to high levels of corruption in local governments of district or city in Indonesia and the role of enforcement in that influence. This study applied a purposive sampling method to obtain a sample consisting of 66 district governments and 15 municipal governments in Indonesia in 2019. The data were analyzed by utilizing multiple linear regression techniques using Statistical Package for the Social Sciences (SPSS) version 25. The results of the analysis revealed that fiscal decentralization, government size, and audit findings have a significant positive with the level of corruption and law enforcement significantly moderates such relationship. This research contributes to auditing practices, government administration, law enforcement, and corruption control initiatives in the local government of Indonesia. Local government is also expected to be able to involve the role of the community to help oversee the running of a government which is free from corruption practices. Supervision also needs to be done by law enforcement officials, especially those dealing with corruption cases. Law enforcement officers are expected to be able to supervise and crack down on perpetrators of corrupt practices.

  Abstrak   Meningkatkan peluang dan potensi usaha desa berbasis keunggulan lokal bertujuan untuk  mengoptimalkan pembangunan  Desa Santan Tengah dengan menggali potensi desa Santan Tengah yang kurang diketahuai oleh pemerintah desa dan diminati oleh masyarakat, sehingga kedepan desa Santan Tengah dapat menjadi desa mandiri melalui keunggulan lokal. Tahap awal kegiatan, akan dilakukan pembahasan awal dengan pihak pemerintah desa untuk mendapatkan gambaran umum terkait desa Santan Tengah, selanjutnya akan dilakukan survei potensi desa dengan kerja sama pihak desa. Tahap selanjutnya dari hasil survei tersebut dilakukan pembahasan bersama pihak desa dan beberapa perwakilan masyarakat untuk menentukan skala prioritas keunggulan desa yang dapat memberikan dampak signifikan terhadap pembangunan desa kedepan melalui usaha desa. Kemudian di sosialisasikan  kepada masyarakat dalam rangka meciptakan kesadaran akan keunggulan desa yang dapat menjadi peluang dan potensi kemandirian ekonomi masyarakat desa. Luaran dari kegiatan ini berupa rekomendasi perencanaan strategis peningkatan uasaha desa, publikasi tulisan penciptaan desa madiri dan rencana prioritas usaha desa akan isosialisasikan secara daring dan luring secara berkelanjutan agar masayarakat dapat aktif dalam mendukung rencana peningkatan usaha desa Santan Tengah. Dari kagiatan pengabdian masyarakat ini memberikan manfaat kepada pemerintah desa dan masyarakat di desa Santanh Tengah berupa kemudahan dalam merencanakan alternatif perencanan strategis peningkatan usaha desa berbasis keunggulan lokal yaitu usaha minyak kelapa dan usaha pemasokan tandan buah segar (TBS) kelapa sawit hasil produksi perkebunan masyarakat kepada perusahaan pengelolah buah sawit.