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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 Constitutional Court overturned the calculation of levy tariff based on Nilai Jual Objek Pajak (NJOP) multiplied by 2%, so that the Regional Government in formulating the retribution levies to be guided by Pasal 151, Pasal 152 and Pasal 161, Law Number 28 Year 2009 on Pajak Daerah dan Retribusi Daerah (PDRD). This study aims to determine the determination of tariff Retribusi Pengendalian Menara Telekomunikasi (RPMT) after the decision of the Constitutional Court by calculating the allocation of costs based on the activity of tower control. The research method used in this research is qualitative case study, using descriptive analysis of interactive model. The research took place at the Department of Transportation of Communication and Informatics of Sumbawa Regency involving 7 informants. Methods of data collection is done by observation method, interview and collecting document in the form of photo and audio visual. The results showed that the determination of the RPMT tariff after the decision of the Constitutional Court was calculated based on the multiplication of the frequency of visits within a budget year by multiplication between the cost allocation based on the tower supervision activity and the zoning coefficient, tower height, tower type and mileage.

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.

Regional Financial Management includes the implementation and administration of bookkeeping as well as the accountability of the expenditure treasurer. This study was conducted to analyze: 1) Conformity of the Implementation and Administration of Expenditure Treasurer Bookkeeping in the General Section of the Regional Secretariat of Mataram City with Regional Financial Management and Minister of Home Affairs Regulation Number 77 of 2020, 2) Conformity of Implementation and Administration of Expenditure Treasurer Accountability in the General Section of the City Regional Secretariat Mataram with Regional Financial Management and Minister of Home Affairs Regulation Number 77 of 2020. The type of research used is qualitative with a descriptive approach. The method of data collection is done by interview, observation, and documentation to obtain primary and secondary data. The results showed that the implementation and administration of regional financial management at the Regional Secretariat of Mataram City, especially related to bookkeeping and the accountability of the expenditure treasurer was not fully in accordance with the Regulation of the Minister of Home Affairs Number 77 of 2020. The discrepancy lies in the implementation of the accountability report on the use of UP and TU by the expenditure treasurer and the submission of administrative and functional responsibilities. This discrepancy is caused by several factors, namely system changes, lack of socialization, late decision making, and human error.

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords:Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters. ; The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in ...