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The study investigated the challenges confronting preparation of financial report of selected state governments in Southwestern Nigeria. Financial reporting in the Nigerian public sector is marred by a host of challenges that hinder transparency, accountability and effective governance. The study used a descriptive survey research design and primary data were collected from three states of Ondo, Ekiti and Ogun through structured questionnaires. The target population consisted of the Office of the Accountant General and the Office of the Auditor General within government departments. The total population of the study was 763 individuals, including 276 participants in Ondo State, 256 participants in Ekiti State and 231 participants in Ogun State. The sample size was 262 participants, selected using the Taro Yamane formula. The online survey was completed with 100% validity and a reliability test coefficient of 0.929 using Cronbach's alpha statistics. Data were analysed using descriptive statistics. The study examined the lack of technical expertise, inadequate accounting systems, complex regulatory environment, transparency and accountability concerns, inadequate funding and political interference. To address these challenges, it was recommended that Nigeria must invest in capacity-building, modernize its technology infrastructure, establish effective regulatory mechanisms, enhance transparency measures, allocate adequate resources and safeguard financial reporting from political interference. By doing so, Nigeria can pave the way for accurate, credible financial reporting, fostering trust, good governance and economic development. 

The unit of analysis in this study is local government data from Indonesia. The goal of this research is to identify the impact of fiscal stress and citizen trust on digital and green innovation strategies. This study also seeks to as certain the impact of digital and green innovation strategies on the impact of fiscal stress and citizen trust on sustainable financial performance. This research uses a descriptive verification method in conjunction with a quantitative approach. Path analysis is an analytical method used in the processing of statistical data. The research samples in this study are 148 Regional Apparatus Organizations (OPD) from East Java Province. The tests showed that fiscal pressure and citizen trust have a significant impact on digital and green innovation strategies. The test results also show that fiscal stress and digital and green innovation strategies have a significant effect on sustainable financial performance, whereas citizen trust has no significant effect on sustainable financial performance. Simultaneously, digital and green innovation strategy are critical for mitigating the impact of fiscal stress and increasing citizens' trust sustainable financial performance.

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.