Tujuan Penelitian ini untuk membuktikan pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini BPK. Karakteristik pemerintah daerah yang digunakan yaitu ukuran daerah, belanja daerah, PAD, umur daerah. Penelitian menggunakan data LKPD pemerintah daerah se-Jawa tahun 2013. Jumlah sampel yang digunakan yaitu sebesar 111 LKPD pemerintah daerah di Jawa. Analisis data yang digunakan untuk menjawab tujuan penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa PAD berpengaruh positif terhadap opini audit BPK, sedangkan belanja pemerintah daerah dan waktu penyampaian laporan keuangan berpengaruh negatif. Ukuran daerah dan umur daerah tidak berpengaruh, terhadap opini audit BPK.

This study aims to examine the effect of Islamic Corporate Governance on the financial performance of Islamic banks in 2012-2016. The Islamic Corporate Governance area is proxied by the board of commissioners size, Audit Committee Size, Sharia Supervisory Board Size, and frequency of Sharia Supervisory Board meetings. The object of research is Islamic banks in 2012-2016. Sampling technique is judgment sampling, members of the population that meet the criteria are used as samples. The entire sample was taken from 10 Islamic banks. Hypothesis testing techniques use multiple regression analysis. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the frequency of sharia supervisory board meetings and the size of the audit committee positively influences the financial performance of Islamic banks. While the size of the area and the age of the area does not affect the Financial Performance.

This study aims to examine the effect of timely delivery of financial statements, weaknesses of internal control systems, compliance with statutory regulations, regional status and size of the region on the opinion of local government financial reports on the island of Java. By using LKPD 110 the city / regency government in Java Island. Sampling technique is purposive sampling, that is how to determine sample by using certain criterion. Hypothesis testing techniques using logistic regression analysis. The results of this study indicate that the variable timeliness of financial reporting, weakness of the internal control system, compliance with legislation has a negative effect on the opinion of local government financial statements. While the variables of regional status and size of the regions have no effect on the opinion of local government financial statements.

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia

<p class="bdabstract">This study aims to examine the effect of corporate governance and the characteristics of the Sharia Supervisory Board on the Maqoshid Sharia Index in Islamic Banking in Indonesia. In this study, corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Audit Committee, and Institutional Ownership. Meanwhile, characteristics of the DPS are proxied by the size of the DPS, Multiple Positions DPS and the DPS meeting. This study uses research data obtained from the annual reports of Islamic banks in Indonesia in 2015-2019. Technical analysis of data using regression with Common Effects Model after being selected using the Lagrange multiplier test. The study results found that the Independent Board of Commissioners, Institutional Ownership, and Multiple Positions DPS affected the Maqoshid Sharia Index. Meanwhile, the variables of the Board of Directors, the Audit Committee, the size of the DPS, and the DPS meeting have no effect on the Maqoshid Sharia Index in Islamic Banking in Indonesia.</p><p class="bdabstract"><strong>Keywords: </strong>Corporate governance; Characteristics of the sharia supervisory board; Maqosid Sharia Index; Islamic bank; Indonesia</p>