This study aims to analyze the effect of performance management practices and company size on innovation and its impact on organizational performance in 12 regional public hospitals in South Kalimantan, Indonesia. This research contemplates that performance management practices in innovation so that it has impacts on improving organizational performance. The population of the study is the managers of 12 regional public hospitals in South Kalimantan. The research sampled 241 respondents. Data analysis techniques use path analysis to support direct and indirect for organizational management. The results of this study indicate that the implementation of management is related to organizational performance through direct development of 0,778 and an indirect effect of 1,406 relating to the direct involvement of management to the organization of greater improvement, the hypothesis which states that financial management planning supports organizational performance through innovation is proven in this research. The direct effect of management size on organizational performance is 0,095 and the indirect effect is 0,128, which means that the direct effect on organizational performance is smaller than the indirect effect, so the hypothesis that increases company size on organizational support is proven to support this research. The novelty in this study reveals the research that needs to be done to support innovation at regional public hospitals in South Kalimantan in terms of administration, facilities, and infrastructure as well as human resources.

This study aims to empirically examine the effect of tax awareness, understanding tax regulations and understanding of accounting for taxpayer tax compliance of trading business entities in Banjarmasin. The analysis was conducted on the answers of 57 respondents to the research instrument submitted to business owners or taxpayers of trading business entities registered at the Primary KPP. The results of this study are expected to give thought to the tax authorities regarding factors that influence the taxpayer's compliance with trading business entities in fulfilling tax obligations. Also provides information on the importance of fulfilling tax obligations in accordance with the provisions of the legislation to trade business taxpayers. The hypothesis testing of this research was carried out by multiple linear regression analysis. The results showed that the simultaneous involvement of the users in the consciousness of taxation, understanding of the regulations and taxpayer understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading. The results showed that partial involvement of the users in the consciousness of taxation, and understanding of the regulations has no significant effect on the fulfillment of tax compliance taxpayer of business trading. Taxpayers understanding of accounting have a significant effect on the fulfillment of tax compliance taxpayer of business trading

This reserch’s target to know the level of system variable operation of budget which consist of compilation of program (X1), compilation of budget (X2), execution and measurement (X3), analysis and reporting (X4), clarity of budget and target(X5), and the difficulty level of budget (X6) to performance of manager measured with story; level efficiency of manager through eight evaluation criterion; planning, investigation of, coordination, election of staff, negotiation, representative, evaluation and observation. Analysis technique used to know the level of influence of system operation of budget which consist of six variabels to manager performance used doubled linear regression analysis. This research’s result succed to support the hypothesis, that is (X1), (X2), (X3), (X4), (X5), and (X6) by simultan have influence to manager performance. This matter means model of regression used in this research is good to progressively explain variation in manager performance. While conducted examination to second hypothesis giving result supporting the hypothesis. The result indicate that compilation of six variables have influence to manager performance by parsial.To be more improve manager performance, management should be more pay attention to manager participation level in course of compilation of budget, considering  this variable is biggest of influence to  manager performance, so that manager will be more productive because owning opportunity to develop the ability in the field of budgeting. Although contribution influence of clarity of budget target to variation in small manager performance relative, but to be more improve manager performance by top management remain to pay attention budget can always comprehend and presented detailedly, so that not generate difference of perception among executors of budget