This study attempts to analyze the impact of internal control weaknesses in accounting and financial reporting as well as local government complexity on the non-compliance with Government Accounting Standard (SAP) implementation in Indonesian local governments. Using secondary data from the audit results from the Supreme Audit Board (BPK) on Local Government Financial Reports (LKPD), this study finds that there are still non-compliance with SAP in a number of local governments in Indonesia since the application of accrual-based accounting was required in 2015. On the bright side, the number of non-compliance continues to decrease from year to year. Further, this study reveals that the weakness of internal control in accounting and financial reporting as well as regional complexity has a positive effect on non-compliance with SAP implementation. This research encourages local governments to evaluate and make improvements to the existing internal control weaknesses and accommodate the high complexity level through the development of adequate accounting competencies as well as effective and efficient accounting and financial reporting systems. Thus, local governments can produce LKPD that are compliant with SAP with more reliable and relevant financial information.

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>According to the national education paradigm of the 21st century, the goal of accounting learning emphasizes the ownership of skills needed in the 21st century, including problem-solving skills. The Creative Problem Solving (CPS) learning model was chosen to improve learners' ability to solve a problem with structured steps so that learners will be accustomed to honing problem-solving skills. This is a classroom action research carried out in two cycles: planning, action, observation, and reflection. The research subjects were 33 students of class X Accounting 3 SMK N 3 Surakarta. The data collection techniques are tests, observations, interviews, and documentation. Techniques for testing the validity of data using source triangulation. The results showed an increase in problem-solving ability from the medium category in first cycle to the high category in second cycle.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Tujuan pembelajaran akuntansi menurut paradigma pendidikan nasional abad 21 menekankan pada kepemilikan keterampilan yang dibutuhkan pada abad 21, diantaranya kemampuan memecahkan masalah. Model pembelajaran Creative Problem Solving (CPS) dipilih untuk meningkatkan kemampuan peserta didik dalam menyelesaikan suatu masalah dengan langkah-langkah yang terstruktur, sehingga peserta didik akan terbiasa untuk mengasah keterampilan pemecahan masalah. Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilaksanakan dua siklus dengan tiap siklus terdiri dari perencanaan, tindakan, observasi dan refleksi. Subjek penelitian adalah 33 peserta didik kelas X Akuntansi 3 SMK N 3 Surakarta. Teknik pengumpulan data yang digunakan adalah tes, observasi, wawancara dan dokumentasi. Teknik untuk menguji keabsahan data menggunakan triangulasi sumber. Hasil penelitian menunjukkan terdapat peningkatan kemampuan pemecahan masalah dari kategori sedang pada siklus pertama meningkat menjadi kategori tinggi pada siklus kedua.</em></p>

This paper investigates the determinants of opportunistic behavior of executives in the local governments in Indonesia. We study 502 regional governments over the 2008-2013 periods. Opportunistic behavior is measured by the level of social spending and capital expenditures. The main determinants of opportunistic behavior come from the composition of local government income. We also include the integrity of apparatus as the determinant of opportunistic behavior. Our results reveal that the composition of income matters to explain the budget allocation. Some policy implications are discussed.

Purpose: Corruption still becomes a serious problem in Indonesia in the decentralization era. This paper aims at providing a comprehensive empirical examination regarding the effect of internal control system weaknesses on corruption in Indonesian local governments (LGs).   Theoretical framework: By drawing the concept from the fraud theories and agency theory, the study explores the internal control weaknesses as corruption determinants in LGs.   Design/methodology/approach:  We use secondary data from the related regulating bodies in Indonesia during 2010-2018 fiscal period from 508 LGs with total of 4530 observations, analyzed with panel data regression.   Findings:  Our findings suggest that the corruption in Indonesian LGs has not experienced significant decrease during the observation period. The internal control system implementation also still has significant weaknesses that has not improved from 2010-2018. Our analysis demonstrates that internal control weakness positively affects corruption. Further analysis also reveals that all internal control weakness element also has positive effect on corruption, both the weaknesses in the budget, revenue, and expenditure administration, the weaknesses in accounting and financial reporting, and the structure weaknesses.   Research, Practical & Social implications: Based on the research findings, our study emphasizes that the internal control system implementation in Indonesian LGs needs urgent improvement to support the prevention of corruption in local level. The policymakers are required to take strategic efforts for internal control system reform in the LGs to reduce the likelihood of corruption by irresponsible local authorities.   Originality/value: The study fills the limitation in Indonesian corruption literature by providing one of the earliest empirical investigation that  comprehensive covers the whole Indonesian regions.