This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation. The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.

This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The  population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people. The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software. The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.

This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.

Anggaran seringkali mendapat "kesan buruk" karena keberadaannya seringkali menghambat pembelajaran dan inovasi dalam perusahaan. Target tinggi pada pencapaian anggaran menyebabkan berbagai efek samping yang mengarah pada perilaku disfungsional sehingga tidak efektif bagi bisnis perusahaan. Goal-setting theory mengamsumsikan bahwa ada suatu hubungan langsung antara definisi dari tujuan yang spesifik dan terukur dengan kinerja jika manajer mengetahui apa yang sebenarnya tujuan yang ingin dicapai oleh mereka, maka mereka akan lebih termotivasi untuk mengerahkan usaha yang dapat meningkatkan kinerja mereka. Hal ini terutama berlaku untuk manajer senior, yang perannya seringkali didefinisikan secara ambigu sehingga anggaran berfungsi untuk mengurangi ambiguitas peran dalam perusahaan.  Karena ada ambiguitas peran, penelitian ini penting untuk dilakukan untuk melihat fungsi anggaran pada tingkat individu dengan variabel independen komitmen anggaran dan empowerment serta job dedication sebagai moderasi. Hasil regresi linear berganda menunjukkan komitmen anggaran tidak berpengaruh terhadap ambiguitas anggaran, empowerment berpengaruh terhadap ambiguitas peran, job dedication mampu memoderasi komitmen anggaran terhadap ambiguitas peran manajer anggaran, sedangkan job dedication tidak mampu memoderasi empowerment terhadap ambiguitas peran manajer anggaran dalam perusahaan.

This study aims to determine the effect of auditor professionalism and profesional ethics on the materiality level of regional financial reports at the Inspectorate of Central Kalimantan Province. This research is a quantitative research, namely by presenting the results of the study in the form numbers which are then explained and interpreted in a description in order to test the hypothesis. The subjects in this study were internal auditors who worked at the Inspectorate of Central Kalimantan Province. The data used in this study are primary data obtained from respondents who filled out the questionnaire. The tools used in this research are descriptive statistics and multiple linear regression. Based on the results of the analysis, it is known that: 1) the professionalism of the auditors has a positive effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 2) professional ethics has a positive and significant effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 3) simultaneously the professionalism of auditors and professional ethics have a positive and significant effect on the level of materiality in the auditing of regional financial statements in Central Kalimantan Province.