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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.

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.

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.

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 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 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.