The quality of performance of State-Owned Enterprises (SOEs) in Indonesia is currently in the spotlight because it is considered unsatisfactory. One of the causes of the low performance of this organization is the level of quality of performance of the organization's employees which is also unsatisfactory. In this study, factors that can affect the quality of performance of SOEs employees in Indonesia are analyzed. These factors include leadership style, work discipline, work motivation and work environment. Data were collected by distributing questionnaires to a number of field employees and validity and reliability tests were carried out on the data. Hypothesis testing is done by using Multiple Linear Regression test. The results of this study prove that only achievement-oriented leadership style and work motivation can boost the quality of performance of SOEs employees; work discipline and work environment do not have any impact on improving the quality of their performance. This proves that a leader who can provide motivation and read reward needs for employees is very much needed in SOEs. However, issues of discipline and work environment should also get more attention. The implication of this research is that SOEs must assess employee performance in terms of the quality of work and not only in terms of the achievement of the set target without paying attention to the quality of the achievement itself.

Purpose: The aim of this study is to examine which factors give impact on BPD performance as Regional Development Bank that still relies on Local Government Fund.   Theoretical framework:  Research on BPD performance so far without looking at special conditions where the bank's performance is experiencing very good performance and without mentioning the dependence of BPD on local government funds, so this research was conducted   Design/methodology/approach: The study collects data from 25 Indonesian Regional Development Banks (BPD) in period 2013-2017. Data analysis technique in this research uses multilinear regression.   Findings: The results of this research show that Growth of Third Party Fund (GTPF) has no effect on ROA. CAR and LDR have a positive and significant effect on ROA. Meanwhile, NPL and QAP have a negative and significant effect on ROA.   Research, Practical & Social implications: The implication of this study indicates that management of bank needs to conduct a better strategy to maximize the profit from third party funds. Also, local government should consider other private bank as an alternative to deposit their fund. So that, Regional Government-owned bank may compete to other banks and it becomes independent.   Originality/value:  This study highlights the performance of BPD banks specifically in periods where the bank's performance is still very dependent on local government funds.

Budgetary participation is one of the concepts that has been developed and is widely used by companies in budget preparation. Budget participation itself involves employees which aims to make employees more responsible and motivated to improve their performance so that company goals can be achieved. This research aims to examine the association among of budgetary participation towards budgetary slack with organizational commitment, locus of control, and ethics as moderation variables at AP Co. Indonesia. The selection of data sample used purposive sampling. The research used primary data that was collected by distributing questionnaires to the manager level employees at AP Co. Indonesia. The result of this research shows that budgetary participation has positive and significant effect on budgetary slack. Meanwhile the organizational commitment, locus of control and ethics do not moderate budgetary participation on budgetary slack. The implication of this research is that companies must be more selective in choosing officials who will later participate in budget preparation, namely those who have organizational commitment, locus of control, and high ethical considerations. Because by having organizational commitment, locus of control, and high ethical considerations, a person will feel able to complete work with optimal results, thereby reducing the occurrence of budgetary slack.