The creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better results

This research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergraduate accounting department in Maranatha Christian University, distributed into six batches: 2015 to 2020; the number is 413. Considering this feature, we use the stratified random sampling method, setting the batches as the strata. After surveying the 200 students as the samples, the number of responded students is 193; hence, the participation level is 96.50%. Based on this situation, we use the structural equation model based on covariance after the validity and reliability tests are met. To sum up, this research unveils that money-related understanding does not affect student behavior. On the other hand, the internal control locus positively affects personal money-related behavior and financial knowledge.

Compensation is one of the existed factors encountered by every organization. Compensation is aimed to satisfy employees both financially and non-financially. Meanwhile, organization culture is a tool that shapes the habits and characters of employees within the organization. It is said that a good compensation system supported by exemplary good organization cultures is expected to boost the motivation of employees and to cultivate good personality among them which later can influence the organization's performance. Based on these facts, this study tested three hypotheses using Moderating Regression Analysis (MRA) by collecting data from 50 employees at CV 'X' which focuses its core business in motorcycle spare part distribution.Regarding the data collected, the findings showed that both financial and non-financial compensation influence the performance of the employees. However, the organization culture cannot moderate the relation between financial and non-financial compensation and organization performance. Therefore, it can be concluded that the existence of organizational culture cannot add more value to both financial and non-financial compensation in terms of influencing the performance of the employees within the current company.

This community service aims to overcome one of the problems of the Village Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java. The problem is that the quality of human resources is low in motivation and competence so that many of the businesses that are run do not operate well, one of which is the business of selling gasoline through mini gas stations. Efforts have been made to improve the operation of the mini gas station business by providing training to improve the quality of human resources in terms of financial literacy and increasing economic impetus in Sirnajaya Village. The training was given to several BUMDes management and meru is a collaboration with the Indonesian Smart Bear Foundation.

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation