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The capital expenditures are part of direct expenditure in the regional budget. The other elements of capital expenditures are: personnel expenditure, and spending on goods and services. Planning and realization for capital expenditure in the regional budget for each Government Regional Work Units is a part of policy regional financial management in fiscal decentralization policy which need be increased to achieve value significantly over time. Increasing in planning and realization of capital expenditures is directly related to the amount of capital expenditure element that strengthens physical infrastructure which would strengthen economic growth for social welfare, regional competitiveness for facilitation and liberalization a single market and production base in AEC era. This study examines the role of agency theory and institutional theory in relation with planning and realization of capital expenditures of 82 (Eighty Two) Government Work Units of 3 (Three) regional government, namely Banjarmasin City, Banjar District, and Tanah Laut District in South Kalimantan Province. This study contributes to the accounting literature to assess role of conceptual framework with agency theory and institutional theory. The result of study showed: there are differences in the implementation of capital expenditure to meet AEC pillars and social welfare purposes by increasing capital expenditure through the role of the agency theory, and institutional theory. Relationship of agency theory and institutional theory with social welfare and AEC with the amount of C Contingency coefficient 0,313 and Cramer Coefficient of Association 0.191 indicates there are "Moderate correlation: substantial relationship" and "Small correlation; Lower relationship association.

<p><em>This research aimed to determine the implementation of the concept of </em><em>V</em><em>alue for </em><em>M</em><em>oney in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research </em><em>wa</em><em>s</em><em> </em><em>qualitative research with the object studied </em><em>wa</em><em>s data on the realization of performance and financial achievements contained in</em><em> the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency </em><em>during</em><em> </em><em>2016-2019. </em><em>The d</em><em>ata analysis technique </em><em>wa</em><em>s </em><em>Q</em><em>ualitative </em><em>D</em><em>escriptive based on three elements in the concept of </em><em>V</em><em>alue for </em><em>M</em><em>oney such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets </em><em>at</em><em> BPKAD </em><em>of </em><em>Banjar Regency were considered to be able to realize the budget accountability because</em><em>,</em><em> in terms of budget management</em><em>,</em><em> it was economical and efficient even though it did not meet </em><em>the </em><em>effective criteria because it had not been able to achieve the targets set. During the 2016-2019</em><em> </em><em>budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria</em><em>. In addition, </em><em>the effectiveness test obtained a ratio of 85.06% with ineffective criteria.</em></p>

Purpose: The purpose of this research article is to examine classical theorie for an implementation theory in designing a contingent e-learning model on accounting education. To explore and develop insights on how it can be applied to current changes in the new normal era. Design / methodology / approach: We conducted research of 360 (three hundred and sixty) accounting students in the accounting department. respondents are Diploma 3 students, undergraduate students, and accounting master students who have attended lectures for accounting courses with e-learning (odd semester and even semester 2019/2020). By measuring behavioral aspects (engagement within regulatory compliance; student self-interest), organizational aspects (relevant learning methods, outcomes based education curriculum ), contingent e- learning model (stability personal information technology systems, organizational information and communication technology systems) and effective learning outcomes ( knowledge and competence). By using path analysis to obtain measurement results of 2 (two) relevant structural equations to be specified through by process model into the contingent e-learning model. Findings: In this study, showed both of two structural equation models form of research has relevance to be as predictive model of development. With a significant determinant framework on the behavioral aspects of self-interest and a stability personal information technology system. Originality: The insights of this research contribute to supporting the accounting education process taking place in the new normal era after the Covid-19 crisis, where several other models have been adopted and implemented in both synchronous and asynchronous tool models, all as a necessity. which must be fulfilled, because of the importance of technical communication. The fulfillment of the results of this study is in line with the perspective of education and health interests in the new normal era, with a model that meets the suitability as a contingent change expected by the user (Student). Keywords: Contingent E- Learning Model, Accounting Education, New Normal Era.

The purpose of this research article is to assess how integrated thinking according to the integrated reporting is implemented into a regional investment information system (RIIS).To build insight in regional investment management in line with changes in the investmentclimate due to top-down pressure to meet sustainable development goals (SDGs).Design/methodology/approach: We conducted research for regional governments in Indonesiathat have implemented RIIS. With used data of 115 respondents from elements of regionalgovernment, academics, business entities, NGOs of social and environmental care organizations.The measurement uses a nominal scale with a chi-square test for goodness of fit. Findings: Themeasurement results show the frequency of observation (OF) with a value of 52.5504. Then forthe expected frequency (EF) with degrees of freedom (6-1) (6-1) and a significance level of 0.05,the chi-square table shows a value of 37.65. Based on the measurement results which OF > EF,this result indicated for being of corresponding between integrated thinking that fits with inRIIS. The level of relationship in RIIS in achieving SDGs information communication hasa Pearson correlation coefficient of 0.2894, as a low relationship. Originality: This researcharticle contributes to the growing debate on the merits of as a voluntary reporting initiativeincluding for the local government sector, which has been adopted by other organizationsas a mandatory initiative as a contemporary reporting system. Practical implications: Becomingan early adopter of local government reporting practices into RIIS implementation, as afundamental way with regional strategic wisdom to achieve the SDGs in a global context. Keywords: integrated thinking, integrated reporting, regional investment information system, sustainable development goals