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The need for optimal management of potential regional taxes and levies is an important problem in increasing local original revenue (PAD) in Ternate City. The real effect of this problem is the low achievement of Ternate City PAD which is only 68.89% per year in 2021. Specs in this matter focus on the need for more human resources for PAD managers, who have yet to utilize information technology to realize PAD, target setting, unprofessional PAD managers, and weak supervision of Ternate City PAD revenues. This study aims to map the Potential Taxes and Levies of the Ternate City Area from these factual conditions. The approach used in this study is Qualitative with an Integrative paradigm, Descriptive method, and SWOT Analysis. The key informant of this study is an individual who became and has been the manager of regional levies and BUMD in Ternate City. The results showed that the low achievement of the Ternate City PAD target was due to the Ternate City government needing an accountable database of Ternate City PAD potential. This is confirmed by the realization target of Ternate City PAD always experiencing declining changes in the main APBD with the shift in APBD. In addition to the organizational governance responsible for collecting PAD being less professional, the government of BUMD, which is the spearhead in improving PAD, is also unprofessional. This can be seen from the continued deterioration of BUMD’s performance in Ternate City.

This study aims to identify and analyze the dominant factors that influence regional tax revenues in Jambi Province, especially in 2015-2019. The variables used are taxpayers, per capita income, number of industries, banking credit, balancing funds, infrastructure, domestic investment (PMDN), and micro, small and medium enterprises (UMKM) as independent variables, while regional tax revenue is the dependent variable. This analysis tool uses quantitative analysis with multiple regression formulations of panel data, a combination of the time series in the form of a 2015-2019 time series and a cross-section, namely the latitude of the Regency / City in Jambi Province. The income per capita, taxpayers, bank credit, balancing funds, Micro, Small and Medium Enterprises (UMKM) and Domestic Investment (PMDN) significantly affect regional tax revenues. Meanwhile, the number of industries, infrastructure, and balancing funds do not significantly affect regional tax revenues.

Indonesia is a country ranked fourth as the most populous country in the world, so it's no wonder there are many socio-economic problems. Development has several indicators, namely social conditions and economic conditions related to SDGs 3, 4, 8, 9 and 11 goals, where the goal to be achieved is to see which areas have optimal economic growth values. To encourage the achievement of SDGs in Indonesia, social conditions and economic conditions have a role to play in supporting economic growth. Economic growth in this study is described by the GRDP, namely the GRDP describes the total gross added value of each economic sector. By using a sustainability analysis technique, namely Qualitative Comparative Analysis (QCA) using Tosmana software. Using the year of research in 2020 and research objects in 34 provinces. Based on the results of the study, it was found that the regions with optimal economic growth from social and economic conditions were North Sulawesi, Riau, Jambi, South Sumatra, Lampung, West Kalimantan, South Sulawesi, Bali, Kep. Riau, Central Java, East Java and West Java. The relationship between socio-economic conditions on economic growth is expected to provide an increase in economic growth and see what programs have been successfully implemented that can have a positive influence on social and economic conditions.

This study aims to provide empirical evidence of the influence of the Presentation of regional financial statements and regional financial accounting systems on the transparency and accountability of regional financial management, with the accessibility of financial statements as a moderation. The reason for this research is an employee who works in the finance department at a regional apparatus organization in Ternate City. The respondents in this study were employees who worked in the finance department, which totaled 67 respondents. The Sampling technique uses proportional random sampling. The data analysis model used to test and analyze the variables in this study uses multiple linear regression and Moderate Regression Analysis (MRA) to test research hypotheses with the help of the SPSS program. The results showed that the variables of the Presentation of regional financial statements and variables of regional financial accounting systems influenced the transparency and accountability of regional financial statements. The result found that the accessibility of regional financial statements could not moderate the influence of the Presentation of regional financial statements and the regional financial accounting system on the transparency and accountability of regional financial management.

This research aims to determine the strategy for improving regional financial performance that impacts the macro-economy of regencies/cities in Jambi province. To analyze the research objectives was used a SWOT analysis mode. A secondary data analysis research method is used to obtain the data and information needed by the analytical model, which was equipped with an observation method. The results of this study conclude that the strategy for improving regional financial performance must be based on increasing regional revenue and regional expenditures through increasing regional economic growth, especially in the sub-sector and non-oil and gas sectors. The results of the study suggest increasing regional revenue and spending related to regional economic activities, increasing the acquisition of transfer funds from the central government (APBN), and increasing regional labor productivity so that it impacts the regional economy.

This study aims to analyze the management strategy of increasing revenue potential to improve the performance of the local government of Takalar Regency, South Sulawesi Province. The type of research is quantitative with a descriptive approach. The technique of data analysis is Klassen Typology analysis, a technique of grouping a sector by seeing the growth and contribution of certain sectors to the total Gross Regional Domestic Product (GRDP) from 2016 to 2020. Based on the results of the analysis, there will be a policy in determining management strategies if revenue potential to improve local government performance. The study found that the leading sectors are agriculture, forestry, fisheries, electricity and gas procurement, real estate, government administration, defense and social security. The management strategies of these sectors are intensification, partnership, and improvement of human resources. However, the developing sector does not exist. The potential sectors are mining and quarrying, water supply, waste management, waste and recycling, construction, providing accommodation for food and drink, and information and communication. The management strategies of these sectors are education, innovation and partnerships. While, the underdeveloped sectors are manufacturing, wholesale and retail trade sectors; car and motorcycle repair, transportation and warehousing, financial and insurance services, corporate services, education services, health services and social activities, and other services. The management strategies of these sectors are extensification or expansion.

Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.

The purpose of this research aims to determine the impact of Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation (SiLPA) on Capital Expenditure as long as the implications to provincial government financial performance in Indonesia from 2011 to 2019. The province government financial reports from across Indonesia as population and in 2011 to 2019 as samples. This type of research is known as causal associative research, with quantitative descriptive analysis techniques, and Panel Data Regression Analysis with The Random Effect Model as the selected model, with secondary data including time-series data and panel data in 2011 to 2019 from The Supreme Audit Agency of the Republic of Indonesia, the Central Bureau of Statistics, and other official publications. According to the research results, R2 was 79.08%. Partially Local Own Revenue had a positive value and did not affect Capital Expenditure. Balanced Funds, Economic Growth, and Excess of Budget Calculation had positive values and an effect on Capital Expenditures. Simultaneously, Local Own Revenue, Balanced Funds, Economic Growth, and Excess of Budget Calculation affect Capital Expenditure. Then Local Own Revenue, Balanced Funds, Economic Growth, Excess of Budget Calculation and Capital Expenditures simultaneously did not affect Financial Performance.

In order to meet increased demand for services, municipalities are compelled to use their resources in a most efficient manner. The regular collection of revenues in municipalities, while making expenditures in  most efficient ways depend on the healthy functioning of the budget and accounting and the financial control system correspondingly. In is necessary for municipalities to continuously control the balance of incomes and expenses, determining and eliminating the negativities in this balance. For this purpose, financial analyses and management ratios are needed. With the financial analyses made, a financial control system may be established in a municipality and used for management purposes. Municipalities which continuously produce information by means of financial control, will be able to take corrective measures in line with these information, take expenditure decreasing measures by determining which items cause the increases and decreases in incomes and expenditures and undertake income increasing procedures. For this purpose, financial analysis varieties were mentioned in the study and a practice made by the Beylikdüzü Municipality  for the analysis of financial statements, obtained as a result of the accrual based accounting system, in public institutions included herein.