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This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords :Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report. ; This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords :Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.

Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatus, the role of SIMDA and the internal control system on preventing fraud in the management of regional property. The population of the study was the management of goods and ASN in the field of management of BMD totaling 128 people. The sample selection uses purposive sampling with a total of 80 people. The results showed that the quality of the apparatus and SIMDA both directly and indirectly did not affect the prevention of fraud in managing regional property. Whereas, the internal control system influences fraud prevention. The implications of this research can be used as input material for regional governments in developing programs and fraud prevention actions for regional property management. Keyword: Quality of apparatus; SIMDA; internal control system; fraud prevention. ; Perubahan struktur organisasi berakibat pada perpindahan aset memiliki potensi fraud. Pencegahan merupakan salah satu solusi jangka panjang untuk dalam meminimalisir tindakan fraud. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh dari kualitas aparatur pemerintah, peran SIMDA dan sistem pengendalian intern terhadap pencegah fraud dalam pengelolaan barang milik daerah. Populasi penelitian adalah pengurus barang dan ASN pada bidang pengelolaan BMD yang berjumlah 128 orang. Pemilihan sampel menggunakan purposive sampling dengan jumlah 80 orang. Hasil penelitian menunjukkan bahwa kualitas aparatur dan SIMDA baik secara langsung dan maupun tidak langsung tidak berpengaruh terhadap pencegahan fraud pengelolaan barang milik daerah. Sedangkan, sistem pengendalian intern berpengaruh terhadap pencegahan fraud. Implikasi penelitian ini dapat digunakan sebagai bahan masukan untuk Pemerintah Daerah dalam menyusun program dan aksi pencegahan fraud pengelolaan barang milik daerah. Kata kunci: Kualitas aparatur; SIMDA; sistem pengendalian internal; pencegahan fraud

The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining the phenomenon of budget qualities. The population of the study was all SKPDs in Sumbawa Regency. Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by Ombudsman in 2015. Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit's (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The number of respondents in this study were 94 respondents that selected using purposive sampling method, the criteria that SKPD which has been tested for compliance by the Ombudsman in 2015 related to quality of service. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed that implementation of performance based budgeting, and quality of human resources had influence on SKPD's budget qualities. The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public.Keywords: Budgeting, Budget Qualities, Performance Based Budgeting, Quality of Human Resources.

The aims of this study are to examine and analyze the effect of implementation of good governance, performance based budgeting, and quality of human resources to regional work unit's (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The population of the present study are SKPD's in Sumbawa Regency. The number of respondents in this study were 94 respondents that selected using purposive sampling method. Data was collected using the questionnaire technique. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed thatimplementation of good governance, performance based budgeting, and quality of human resources had influence on SKPD's budget qualities. This means better and ideal implementation of good governance, performance based budgeting, and quality of human resources owned by the SKPD, SKPD's budget will be more qualified.The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public Keywords: Budgeting, Budget Qualities, Good Governance, Performance Based Budgeting, Quality of Human Resources.

The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining the phenomenon of budget qualities. The population of the study was all SKPDs in Sumbawa Regency. Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by Ombudsman in 2015. Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

This is qualitative research and the approach is case study. This research is to know the Bima Municipality APBD's Allocated on 2012-2016.The analysis uses the direction of regional financial management policies based on Permandagri No.59 2017. The data collection was conducted by interview through using purposive sampling. The result shows the local government commitment in financial management both from local income and expenditure is still less, it can be seen from the dependence of the regional government on the transfer funds from central government is low and the allocation of regional expenditure is not efficient and ineffective not oriented on performance-based budget. In finding suggested for improvement recommendation such as allocating the budget that emphasize on increasing the local income from PAD and expenditure allocation that is efficient and effective, for the future the budget allocation can success based on the goal and can increase the society's welfare and give contribution on real local income improvement. Keywords : Financial Management, Income,Expenditure,Efficient and effective ; Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Penelitian ini bertujuan untuk mengetahui pengalokasian APBD Kota Bima Tahun Anggaran 2012-2016. Analisis dengan menggunakan arah kebijakan pengelolaan keuangan daerah berdasarkan Permendagri Nomor 59 Tahun 2007. Pengumpulan data menggunakan metode wawancara menggunakan teknik purposive.Hasil penelitian menunjukkan bahwa komitmen pemerintah daerah dalam pengelolaan keuangan baik dari penerimaan maupun pengeluaran daerah masih dirasa kurang, terlihat dari ketergantungan pemerintah daerah pada dana perimbangan dari pusat serta kemandirian daerah Kota Bima yang masih sangat rendah dan pengalokasian belanja daerah yang tidak efisiensi, efektif dan tidak berorientasi pada anggaran berbasis kinerja. Berdasarkan hasil temuan disarankan rekomendasi sepertipengalokasian anggaran yang menitikbertkan pada peningkatan pendapatan daerah yang yang bersumber dari PAD dan pengalokasian belanja yang efektif, efisien sehingga kedepan nya pengalokasian anggaran dapat berhasil guna dan tepat sasaran yang dapat memberikan dampak pada peningkatan kesehateraan masyarakat serta memberikan kontribusi pada peningkatan pendapatan asli daerah. Kata Kunci : Pengelolan Keuangan, Pendapatan, Pengeluaran daerah, Efisien, Efektif