An oscillating piezoresistive microcantilever (MC) coated with an aluminum (Al)-doped zinc oxide (ZnO) nanorods was used to detect carbon monoxide (CO) in air at room temperature. Al-doped ZnO nanorods were grown on the MC surface using the hydrothermal method, and a response to CO gas was observed by measuring a resonant frequency shift of vibrated MC. CO gas response showed a significant increase in resonant frequency, where sensitivity in the order of picogram amounts was obtained. An increase in resonant frequency was also observed with increasing gas flow rate, which was simultaneously followed by a decrease in relative humidity, indicating that the molecular interface between ZnO and H2O plays a key role in CO absorption. The detection of other gases of carbon compounds such as CO2 and CH4 was also performed; the sensitivity of CO was found to be higher than those gases. The results demonstrate the reversibility and reproducibility of the proposed technique, opening up future developments of highly sensitive CO-gas detectors with a fast response and room temperature operation.

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Research Aims: This study aims to examine and empirically prove the Effects of External Pressure, Management Commitment, and Accessibility of Financial Statements on Transparency of Financial Reporting in Regional Work Units in Yogyakarta City. Design/Methodology/Approach: The methodology used is survey with purposive sampling. The respondents of this study consists of 74 people. The analytical tool used in this study is multiple linear regression using the SPSS. Research Findings: The test results indicate that external pressures, management commitment, and accessibility of financial statements have a positive effect on financial reporting transparency. Theoretical contribution/Originality: this research filled the research gap related to the issue of determinants of transparency of financial reporting in local governments which has got minimal attention from researchers. Practitioner/Policy implication: departing from the results of this study, it is recommended to increase the transparency of financial reporting, external pressure, management commitment and accessibility must be encouraged. Research limitation/Implication: This research was only conducted in the city of Yogyakarta, so it has weak external validity. The generalization of this study results does not represent a broader scope.

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