The system of good governance is able to realize the governance of the country clean and free from Collusion and Nepotism Corruption (UU 28 year1998). One of the steps of the Banjarbaru City Inspectorates to realize Good Corporate Governance is through the transparency of performance accountability of government agencies  in managing regional finances, most of which are funded by public funds. Performance accountability of government agencies presents budget allocations and realization for implementing key tasks in achieving performance indicators. The achievement of this performance indicator can be accounted for and realized through a performance-based budget. However, in its implementation, supervision, control, responsibility and assessment of  performance accountability of government agencies  is needed. This is where the role of the Internal Control System  is in charge of carrying out oversight of the running of the government and the management of financial areas that are clean and responsible. The purpose of this study was to find out whether the Performance Based Budget  and Internal Control System  had an effect on the Performance Accountability of Government Agencies  at Banjarbaru City Inspectorates. The sample used amounted to 39 respondents. The sampling technique is prurposive sampling. The analytical method used in this study is multiple regression analysis. The results of the study indicate that the implementation of the budget, budget reporting, control activities and monitoring (supervision) has an influence on Performance Accountability of Government Agencies . Budget planning, performance evaluation, control environment, risk assessment, information and communication have no effect on Performance Accountability of Government Agencies.

The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru's Inspectorate. The method used in this research is qualitative descriptive analysis method. The result showed that the supervision done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not only conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is the more effective in achieving the vision and mission of the government.

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies. Budget planning, performance evaluation, control environment, risk assessment, information and communication has no effect on. performance accountability of local government

Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incentives can help and provide convenience for companies in their profit management. Researchers want to find out how incentive taxes and non-incentive taxes affect profit management. The first results of the study showed that two variables of projected tax incentives with tax planning and deferred tax expense, as well as one variable non-incentive tax projected through leverage, had no effect on profit management. The second results of these studies showed that two other tax incentive variables were projected with the current tax expense and the number of shares paid, and the projection of one non-incentive variable of tax through variable capital intensity ratio had an effect on profit management. Researchers found difficulties when analyzing profit management since not all companies have positive test results against profit management values; there was a company with negative profit management values. The differences between this study to other researchers were the object and variable of research.

RPJMN mendeskripsikan bahwa pemerintah menginginkan 1000 technopreneur dan peningkatan inklusi keuangan digital termasuk bagi kaum muda dan UMKM. Melalui industri kreatif maka perkenomian bangsa dan negara bisa berkembang. Adanya discruptive technology dan perubahan skala perusahaan menyebabkan UMKM sulit untuk berkembang, oleh karena itu pendamping mencoba mengedukasi UMKM melalui fintech dan pelatihan aplikasi SIAPIK guna mendukung perkembangan usaha dan akses permodalan yang mumpuni bagi UMKM