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 implementation of local government information systems (SIPD) needs to be evaluated to assess the effectiveness of local governments in managing their finances. Based on Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 77 of 2020, the difficulties discovered have not been applied to SIPD optimally in the Regional Secretariat of South Sumatra Province. This is due to a lack of application readiness and complicated laws around its application. The government should immediately make system adjustments and make technical guidelines for the use of applications.

Financial distress analysis using X-Score Zmijewski model, Z-Score Altman model, and S-Score model Springate is intended to determine the potential for bankruptcy at PT. Hero Supermarket, Tbk. Secondary data was used in the 2016-2020 financial statements. The results of the calculation of the X-Score method from 2016 - 2019 were in a non-financial distress condition, but in 2020 they were in a distressed situation. This follows the X-Score principle, which focuses on the company's liabilities. We decrease the safe zone to the danger zone from the Z-Score method. In the S-Score process, the company can go bankrupt. The analysis results of the three ways conclude that the company is experiencing financial difficulties. Fast and appropriate handling is needed to fix its condition, and management must improve financial performance. Company management must improve financial conditions, significantly reducing total liabilities every year. The actual existing company liabilities are not more significant than the income earned, so that the level of losses that will be experienced will be reduced. Furthermore, the company should conduct a company evaluation of efforts to improve operational and financial performance as response to the company’s financial condition. So that, the economic distress experienced can be appropriately resolved.

<p>This research to know the relationship between intellectual capital and financial performance as measured by return on investment (ROI) using financial statement data for the period 2012-2016 from mining companies listed in the Indonesia Stock Exchange (IDX). The measurement model Intellectual Capital use Pulic’s model with Value Added Intellectual Coefficient, which are a component of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). The analysis used was multiple linear regression. The results of the hypothesis test showed that VACA, VAHU and STVA together significantly effect to ROI. The results showed, STVA and VACA significant effect to ROI, while variable VAHU no significant impact to ROI because it being economic downturn that led to the mining business become lethargic. Further research can add a number of samples or a longer period because the result of this research is limited only 6mining companies into the samples, so that future studies can provide a more perfect. Suggested to reexamine variables during stable economic condition to prove the possibility result which different with this research.</p>

The Regional Assets Information System application program is used to carry out the process of managing Regional Assets in a computerized manner which aims to harmonize the implementation of Regional Assets Management policies in accordance with applicable regulations. In this study, the influence of information quality and information system quality of Regional Assets Information System on user satisfaction at the Provincial Government of South Sumatera was analyzed. Data collection is conducted using questionnaire. Variable that used in this research are Information Quality, System Quality and User Satisfaction. Data analysis is conducted using Descriptive Statistic and Multiple Regression Analysis.The results showed that the system quality (X1) and the information quality (X2) have an effect either simultaneously or partially on user satisfaction of The Regional Assets Information System application program.