Coal that is deposited in the same depositional environment, age, and formation will usually have the same characteristics. However, the influence of geological conditions in an area can cause differences in the characteristics of coal in the same formation. This study aims to analyze geological factors that can affect differences in the characteristics of coal in the same depositional environment, age and formation. The study was conducted at three different locations, namely Mallawa District, Maros Regency; Lanne District, Pangkep Regency; and Massenrengpulu Region, Bone Regency. The coal sampling method in the study area uses the channel sampling method (ply by ply) which represents the bottom, middle and top coal seams. The results of the proximate analysis of coal in the Mallawa District Maros Regency showed an average moisture content of 7.78%, an average ash content of 39.99%, volatile matter 32.85%, and fixed carbon 19.39%. While in the area of Lanne District, Pangkep Regency shows an average moisture content of 9.65%, an average ash content of 40.41%, volatile matter 33.80%, and fixed carbon 16.16%. The results of proximate analysis in the Massenrengpulu area of Pangkep Regency showed an average moisture content of 3.86%, an average ash content of 23.16%, volatile matter 35.53%, and fixed carbon 37.46%. Coal from Mallawa and Lanne District has relatively the same characteristics, while the Massenrengpulu coal has lower moisture and ash content, and higher fixed carbon caused by the intrusion of igneous rocks in the area which causes the coal maturation process to be faster than the other two regions.

The purpose of this study has an orientation to analyze the effect of the use of Information Technology, Human resources competence, and periodic audits that are moderated in the realization of Financial Accountability Bottopenno village fund in Majauleng District Wajo. In order to achieve the formulated research orientation, this study uses quantitative research with descriptive paradigm. Sources of data used are primary data obtained through the distribution of questionnaires and secondary data obtained through the internet and district data. Methods of analysis exist using multiple linear regression and Moderated Regression Analysis (MRA). The results revealed that the use of Information Technology and Human Resource competence has a positive and significant influence on the financial accountability of the village fund. Periodic audits can also be a moderator between the positive and significant influence of information technology utilization and Human Resource competence on financial accountability of village funds.