Suchergebnisse

The information quality in government financial statement is strongly influenced by compliance with accounting standards and the support of a reliable accounting system.In general, this study aims to analyze the accountability report for local financial management during a budget year in the form of Local Government Financial Statement (Laporan Keuangan Pemerintah Daerah – LKPD), which consists of Budget Realization Reports, Balance Sheet, Cash Flow Statement and notes to financial statement. The making of LKPD should follow the rule of Government Accounting Standards in accordance with Government Regulation no. 24 in 2005, to be more accountable and further quality improvement. human resource competencies and internal control system as independent variable positively effected to quality information of samarinda government's financial statement, but not significant. Significant results were obtained after moderation by external factor variables.

The Covid-19 outbreak continues to spread rapidly to almost all countries in the world. The authors need to highlight how the policy perspectives are taken by Indonesia at the national scale and international relations to improve the economic and political situation during this pandemic. Referring to this phenomenon, this research provides an in-depth study of the literature review on strategic efforts and steps to address commodity demand in Indonesia. In short, from an economic and political point of view, the dual problems on the supply and demand side make the premise of comparative advantage (which is the foundation of a free-market economy and international trade) into doubt about its validity. The classical premise argues that social welfare will be optimal if the state specializes in producing goods which are. Having the lowest opportunity cost according to the availability of production factors and buying other needs in the international market, it seems only valid if the international trade mechanism is not disrupted. Conversely, in conditions of supply and demand shocks, all countries will try to produce all their needs domestically and limit exporting products abroad as much as possible. Key words: national trade, global markets, export policy, import policy, Covid-19