Decentralization and direct election have prospective to improve and expand the prosperity of the society and also enhance accountability of the government. On the other hand, competition in the election might create incentive for incumbent to abuse their power to misallocate of the regional budget. This study aims to examine the pattern of regional budget around the election years. Using Indonesian municipals in democratized period as a sample, we find that in the budgetallocation for social expenditure and grant expenditure are more likely to increase two years prior to the election year. These increase become higher close to election year. If the incumbent running for re-election, these expenditures are more likely to increase. We find a weak evidence ofpolitical budget cycle among the incumbent during the election year.

Many countries with low to medium incomes need a long time to recover from the economic downturn caused by Covid-19. The impact of Covid-19 affects the main development priorities in Indonesia, such as poverty alleviation, the achievement of sustainable development, and the transformation of the green economy. The economic and fiscal constraints facing Indonesia need attention, and the Indonesian economy needs to establish policy criteria. The purpose of this article is to analyze the environmental problems in Indonesia and then identify the government policy related to sustainable development programs to release them. The Ministry of Finance has an essential role in the SDGs by allocating National Budget to environmental programs. Sustainable development is Indonesia’s commitment to the international community to reduce the use of carbon emissions to promote a green economy. The green economy indicators that we elaborate in supporting SDGs programs are low-carbon development, resource efficiency, and socially inclusive.

This research aims to investigate how local government of Surakarta developing green businesses to realise Solo Green City, as the answer of environmental sustainability issue. We elaborate the Green Business Model as a strategy to enhance communities participation in  green projects.  Schaltegger et al. (2012) explained that  green business is a sistematical approach to develop both business and sustainable environment. We applied the qualitative method in this study. We did interview two groups of respondents, policy makers and green business practitioners. Policy makers are Regional Planning Agency (Bappeda) as macro planner and Environmental Agency and Agricurtural; Food Security and Fishery Agency as implementers. On the other hand, we interviewed businessmen of decorative plants, hidroponic community, organic vegetables village, and go green souvenirs sellers as practitioners. It can be concluded that from several green business activities,  the community empowerment is the most influential movement to establish Solo Green City. The success project such as Organic Vegetables Village in Mojosongo is the result from collaboration of NGO Rumah Zakat with local community. The project was supervised under Environmental Agency as pilot project of the climate villages. The model that we developed will be submitted to the local government as policy recommendation

This research aims to analyze the effect of the implementation of the government accounting standard (Standar Akuntansi Pemerintahan/SAP) on the quality of the financial statements through the study of perceptions of the financial management staff and to analyze the extent to which the government’s internal control system (Sistem Pengendalian Intern Pemerintah/SPIP) strengthens the relationship between government accounting standard implementation and the quality of the financial statements. The samples were taken using the saturated sampling technique. A total of 171 respondents from 57 regional apparatus organizations (Organisasi Perangkat Daerah/OPD) in Karanganyar Regency were invited to participate in this study, with 117 data used for analysis. The data were analyzed using a simple regression test and interaction test. The results of the study show that the implementation of government accounting standards gives a positive effect on the quality of financial statements.