Government accountability is manifested in the adjustment of the presentation of financial statements to government accounting standards as the basis for providing opinions on government financial statements. This study aims to analyze financial reports on accountability in government agencies in the Regional Finance and Assets Agency (BKAD) of the South Sulawesi Provincial Government. The data used in this study are primary data with qualitative research methods using interview guidelines. The results of this study indicate that there is an effect of financial reports on accountability in government agencies in the Regional Finance and Assets Agency (BKAD) of the South Sulawesi Provincial Government where financial reports are reported in full and in accordance with government accounting standards (SAP), on time and in accordance with regulations so that the Agency Regional Finance and Assets (BKAD) received a fair predicate without exception (WTP) in the SKPD for the 2021 fiscal year.
The pandemic condition makes most housewives complain because of financial management problems. Financial literacy can help a person in managing household finances in times of crisis. This study aims to determine the influence of financial knowledge, financial behavior, and financial attitudes on the personal financial management of housewives in the city of Makassar. This research is quantitative research using descriptive analysis. The data used are primary data. The number of samples was 100 people with a purposive sampling approach. The results showed that financial knowledge partially had a negative and significant effect on personal financial management with a calculated t value of -2.298 < t table 1.984 and a significant value of 0.024 < 0.05. Financial behavior partially had a positive and significant effect on personal financial management with a calculated t value of 5.133 > t table 1.984 and a significant value of 0.000< 0.05. Financial attitudes partially have a positive and significant effect on personal financial management with a calculated t value of 2.951 > t table 1.984 and a significant value of 0.004 < 0.05. Financial knowledge, financial behavior, and financial attitudes simultaneously had a positive and significant effect on personal financial management with a calculated F value of 25,849 > F table 3.09 and a significant value of 0.000 < 0.05.
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