This research is aimed at finding out the influence of total population toward capital expenditure trough local revenues, general allocation fund as an intervening variable in Regencies/Towns in South-Sumatera Provinces. This research used secondary data, obtained from Central Bureau of Statistics and Directorate General of Financial Considerations, 2014-2016. The population of this research was 11 regencies/town in South-Sumatera Province. The techniqnue of analyzing the data was through descriptive statistics, simple liner regression, hypothesis test (Ttest), determination analysis and correlation as well as path analysis and sobel test. The result showed that total population had positive significant influence toward capital expenditure, and had no significant influence toward fund alloction through local revenues as an intervening variable. In practice, total population had negative,not significant influence toward general fund allocation, and total population had positive influence of capital expenditure toward specific fund allocation as an intervening variable.

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan objektivitas terhadap kualitas audit pada Badan Pemeriksa Keuangan Provinsi Sumatera Selatan. Populasi yang digunakan dalam penelitian ini adalah 35 auditor yang bekerja di Badan Pemeriksa Keuangan (BPK) Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program statistical program for specience (SPSS). Hasil penelitian ini menujukkan bahwa secara bersama variabel kompetensi, independensi dan objektivitas berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi kompetensi, independensi dan objektivitas yang dimiliki oleh seorang auditor maka akan semakin tinggi pula kualitas audit. Secara parsial variabel kompetensi berpengaruh negatif dan signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin rendah kompetensi yang dimiliki oleh seorang auditor maka akan semakin rendah pula kualitas audit. Sedangkan variabel independensi dan objektivitas berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi independensi dan objektivitas yang dimiliki oleh seorang auditor maka akan semakin tinggi pula kualitas audit yang dihasilkan.

This study aims to determine and analyse the effect of the knowledge on accountability, transparancy and control in the implementation and administration of APBD and the effect of government accounting standard (moderating variable) on its relation between knowledge on accountability, transparancy and control in the implementation and administration of APBD using value for money concept. The data used is primary data in form of questionairres and secondary data in form of organisational structure, vision and mission of SKPD and government institution of performance accountability report (LAKIP). This study is conducted in 29 SKPD in Palembang on 5 officers of Budget Users/User Items in each SKPD. The data analysis used is Moderated Regression Analysis (MRA) using SPSS v.23. The result shows that the knowledge on accountability (X1) and control (X3) are significant in affecting the implementation and administration of APBD using value for money (Y) concept, meanwhile the knowledge on transparancy (X2) is found to be insignificant. Meanwhile, the government accounting standard (SAP) (X4) is not significant in moderating the relation between the knowledge on accountability (X1), transparancy (X2) and Control (X3) on the implementation and administration of APBD using value for money concept (Y) and the moderating relation found is moderator predictor.  The effect of accountability (x1), transparancey (X2) and control (X3) on the the implementation and administration of APBD using value for money (Y) using Government Accounting Standard are found to be strong in which its adjusted R square is 0.774 or 77.4% meanwhile the rest 23.6% is explain by other factors outside the study

The formulation of the problem in this study is how the effect of profitability, liquidity and operating costs on corporate income tax. This study aims to determine the effect of profitability, liquidity, operating costs on corporate income tax. The type of research used is associative. The data used is secondary data. The sample in this study is from the annual reportt of manufacturing companies in the consumer goods industry sub-sector for the 2018-2020 period as many as 22 companies. The data collection technique is documentation. The data analysis method in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that profitability has an effect on corporate income tax, liquidity has an effect on corporate income tax, operational costs have an effect on corporate income tax in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2018-2020 period.

The business development of dental clinics in the city of Bandung is growing rapidly along with public awareness of the importance of dental health. There has been a decrease in income at dental clinics in Bandung due to the pandemic in the last two years and similar business competition, so researchers want to help and find out what variables influence people's decisions in choosing a dental clinic. This research aimed at examining the effect of sales promotion, lifestyle, and price discount variables on dental care decisions at dental clinics in Bandung. The data were taken from 105 respondents who had experience having dental care at the dental clinics in Bandung by using online questionnaires. The analysis technique used multiple linear regression. The results showed that there was an influence of sales promotion, lifestyle, and price discount variables if they were combined simultaneously, on dental care decisions at the dental clinic in Bandung, but if it was seen partially, the price discount variable did not affect the decision to have dental care at dental clinics in Bandung. This research also proved that sales promotion and lifestyle had a positive and significant impact on dental treatment decisions at dental clinics in Bandung. The findings were further discussed in this research. Keywords—sales promotion; lifestyle; price discount; purchasing decision; dental clinics.