The right to regional autonomy is a source of strength for local governments in realizing community prosperity. Therefore, a work program is needed that can encourage the acceleration of regional progress so that the region can achieve the level of regional independence. The purpose of the study is to recommend local governments, especially the Lhokseumawe City Government, to be able to increase the potential of the region through the application of a sharia-based creative economy that is very in line with local culture.The target of this research is the independent variable, namely the application of sharia-based creative economy and good governance, while the dependent variable is the level of regional independence. This research is a survey of government officials. The analytical tool used is Moderated Regression Analysis (MRA). The intended respondents are people who are involved in the upper-middle management level, or who are directly involved in the operational processes of the government based on established criteria (purposive sampling).The results show that the application of a sharia-based creative economy has a significant influence on the level of regional independence in the Lhokseumawe City Government, while the application of a sharia-based creative economy moderated by good governance also has a significant influence on the level of regional independence. In other words, good governance can strengthen the influence of the application of a sharia-based creative economy on the level of regional independence.

This study aims to empirically examine the effect of participatory budgeting, clarity of budget targets both simultaneously and partially on the managerial performance of government officials in North Aceh District. The analytical tool used is multiple regression analysis technique with the consideration that the pattern of relationships between variables in the study are correlative and causal. This model will be able to answer the exact form of problems that have occurred so far so that the objectives can be achieved, namely measuring how much influence participatory budgeting, simultaneous clarity of budget targets and partially on managerial performance in North Aceh District Government.The intended respondents were people who were involved in the middle to upper management level of each SKPD which numbered 32 respondents, because it was believed that they had wide access to the budget process. The data sources used in this study are primary and secondary data. The source of primary data comes from respondents obtained by using data collection techniques through questionnaires and interviews.The results of this study indicate that simultaneous participatory budgeting and clarity of budget targets influence managerial performance, and partially participatory budgeting and clarity of budget targets have a positive effect on the managerial performance of the North Aceh district government work unit. The results of this study are expected to be a reference and consideration for local governments, especially the district of North Aceh so that participatory budgeting and clarity of budget targets can be applied in the budgeting process.