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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.