This research is aimed at analyzing the mediating role of leadership morality in the influence of organizational culture on the internal control sistem. The population in this research were all villages in West Aceh District, totaling 322 villages. The sampling method in this research using a purposive sampling method, for data collection techniques using a questionnaire. The data analysis method uses path analysis with SPPS software. The results of the research found that organizational culture has a direct effect on leadership morality. Meanwhile, leadership morality has a direct influence on the internal control sistem. The results of path analysis testing, organizational culture can directly or indirectly influence the internal control sistem. The results of this research prove that leadership morality can act as a mediating variable in the influence of organizational culture on the internal control sistem.

One pervasive aspect of target setting is the ratcheting effect that happens when targets for the current year are influenced by the difference between last year’s performance and its target. Lee and Plummer (2007) documented ratchet effect in public sector budgeting on performance based budgeting implementation. This study aims to find whether ratchet effecct occur in expenditure budgeting.The population used in this study is 23 local government district/urban in the Aceh Province with the observation period of 5 years (2010-2014). Simple Linear Regresion was used to test the hypotheses. The The result shows that ratchet effect occurs in expenditure budgeting, Keywords:  ratcheting effect, budgeting and expenditure goverment. Abstrak: Salah satu aspek yang meresap dalam pengaturan target adalah efek ratcheting yang terjadi ketika target untuk tahun berjalan dipengaruhi oleh perbedaan antara kinerja tahun lalu dan targetnya. Lee dan Plummer (2007) mendokumentasikan terjadinya efek ratchet pada penganggaran sektor publik dalam implementasi model penganggaran berbasis kinerja. Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam anggaran belanja daerah. Populasi yang digunakan dalam penelitian ini adalah 23 pemerintah kabupaten/kota di Provinsi Aceh. Model regresi lineier sederhana digunakan untuk menguji hipotesis penelitian. Hasil penelitain membuktikan bahwa terjadi efek ratcheting dalam anggaran belanja daerah. Kata kunci: efek ratcheting, anggaran, dan belanja daerah .

Tujuan penelitian ini adalah untuk menganalisis pengaruh alokasi dana desa terhadap kehidupan keluarga pra sejahtera. Kabupaten Aceh Barat merupakan populasi yang digunakan dalam penelitian ini. di Provinsi Aceh. Sampel diambil dengan menggunakan teknik purposive sampling dengan periode pengamatan selama 3 (tiga) tahun yaitu 2016-2018. Model analisis yang digunakan adalah regresi liner sederhana. Hasil uji regresi menunjukkan bahwa alokasi dana desa tidak berpengaruh secara signifikan terhadap keluarga pra sejahtera di wilayah pesisir Kabupaten Aceh Barat. Sedangkan nilai koefisien determinasi sebesar 0,291 yang berarti bahwa 29,1% aloksi dana desa dapat menentukan naik turunnya variabel keluarga pra sejahtera. Sedangkan sisanya sebesar 70,9% dipengaruhi oleh faktor lain yang terdapat di luar model.

This study aims to determine the relationship between the disclosure of Islamic social reporting (ISR), the Sharia Supervisory Board (SSB), and the financial performance of Islamic banks in the Gulf Cooperation Council (GCC) region. The Islamic banks that were the sample of the study totaled 25 banks spread across Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates with a sample period starting from 2013 to 2017. This research uses multiple regression testing and is complemented by content analysis. The results of content analysis show that the average level of ISR disclosure in Islamic banks in the GCC area is 56.53%. That is, the issues of social responsibility have not become a major concern for most Islamic banks. Furthermore, based on the test results, the ISR disclosure level proved to have a positive effect on financial performance. In addition, the existence of SSB in Islamic banks is also proven to have a positive association with financial performance which is proxied by return on average assets. These findings indicate that there are special things in Islamic banking such as disclosure of ISR and SSB that can have a good impact on the financial performance of Islamic banks.

This study aims to determine the influence of participation in budget preparation and internal government control system on the performance of government apparatus of the Department of Agriculture and Livestock Nagan Raya Regency. The population in this study is all employees of the Department of Agriculture and Livestock Nagan Raya Regency. The selection of samples using the census method, and obtained as many as 37 people. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft excel programs. Based on the results of the study, it is known that partially, the participation of budget preparation has no effect on the performance of government apparatus. The internal control system affects the performance of government apparatus. While simultaneously participation in the preparation of budgets and internal control systems have a significant effect on the performance of government apparatus.Keywords: Participation in Budget Preparation, Internal Control System and Performance of Government Apparatus.