This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as the accounta-bility of regional financial reporting, the effectiveness of internal and external party super-vision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and ac-countability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respond-ents. The data collection technique used a questionnaire. The analysis technique uses de-scriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the perfor-mance of regional work units. DOI: https://doi.org/10.26905/afr.v3i2.5503

This study aimed to describe and analyze the effect of workload and work environment adaptability on employee performance in the Fish Canning Industry of Bitung City. This research is under the umbrella of causal associative research with quantitative methodology. The location of this research was carried out in a fish canning industrial company in Bitung City, with the object of employees being fish canning companies. The results of this study indicate that the workload and adaptability of the work environment affect the performance of employees in the fish canning industry sector in Bitung City, which means that the lower the workload and the better the adaptability of an employee will improve employee performance. Based on the results of descriptive analysis of the data, it can be explained that the workload is formed by the use of time, targets to be achieved, and working conditions. The most significant role in forming an employee's workload is reflected in the feeling that using time is essential in the production process. The adaptability of the work environment is shaped by changes in legislation, technological developments and changes in market tastes. The most significant role in forming an employee's work environment adaptability is market changes reflected in the work that continuously adapts to the surrounding work environment. Performance is shaped by quality, quantity, timeliness, effectiveness and independence. The most significant role in the formation of employee performance is independence, which is reflected in employees always paying attention to the instructions given by their superiors in completing tasks.

The study aims to analyze regional financial independence as seen from regional taxes, regional levies, balancing funds and other legitimate income that has an impact on regional independence through direct spending on districts and cities in East Nusa Tenggara Province for the 2017-2019 period. The data used in this study is a quantitative data type and the source of data included in this study is secondary data. In this study, the samples used were 21 districts and 1 city in East Nusa Tenggara Province. The data collection technique in this research is by documentation, namely looking at the realization and budget reports at the Central Statistics Agency (BPS) NTT and the Director General of Fiscal Balance (DJPK) for the 2017-2019 period. The analytical method used in this research is path analysis. The results of this study indicate that in the substructure equation I, regional taxes, regional levies, balancing funds and other legitimate regional revenues simultaneously have an impact on direct expenditures. Meanwhile, in the substructure equation II, regional taxes, regional levies, balancing funds, other legitimate regional income and direct expenditures jointly affect regional independence. In the partial test of substructure I, regional taxes and other legitimate local revenues have a positive and significant impact on direct spending. However, regional levies and balancing funds have no impact on direct spending. In substructure equation II, there is a positive relationship between regional taxes and direct expenditures on regional independence, balancing funds and other legitimate regional revenues has a negative impact on regional independence. However, regional levies have no effect on regional independence. Regional taxes and other legitimate regional revenues do not affect regional independence through direct spending. Meanwhile, regional levies and balancing funds through direct spending indirectly affect regional independence.

Pencapaian tujuan pembangunan yang berkelanjutan tidak selalu berjalan sesuai dengan harapan, sehingga pola pembangunan yang bersifat top down masih banyak terjadi di beberapa daerah. Pemanfaatan dana bantuan pemerintah yang tidak efektif juga menghambat perkembangan inovasi daerah. Maka dari itu, perlu dideskripsikan maksud dari inovasi daerah, mengevaluasi keterkaitan bantuan pemerintah dalam mendukung inovasi daerah, serta menganalisis efektivitas penggunaannya. Metode analisa yang digunakan dengan metode analisis deskriptif. Hasilnya menunjukkan bahwa peran kepala daerah sangat mempengaruhi perwujudan inovasi daerah, penggunaan bantuan pemerintah menjadi efektif dengan adanya peran civil society. Berdasarkan hal tersebut, maka tujuan pembangunan yang berkelanjutan dapat dicapai dengan adanya kolaborasi dari semua pihak.

This study aims to examine the effect of asset management and financial accounting systems on the quality of regional financial reports. This research is a descriptive quantitative approach that tests the hypothesis: the effect of asset management on the quality of regional financial reports and the influence of the financial accounting systems on the quality of regional financial reports. The data used are primary data collected through direct questionnaire surveys. This study used a sample of 35 respondents who were employees of the Situbondo Regency Regional Finance and Asset Office. Data analysis using multiple linear regression analysis. The results of the study show that asset management has a positive effect on the quality of regional financial reports and the financial accounting system has a positive effect on the quality of regional financial reports.