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This study aims to know the effect of local government's characteristics, which are the local government's administrative age, the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues, on the compliance of local government investment disclosures and compare the compliance of local government investments disclosures between local governments in Java and Sumatera. The sampling method used is purposive sampling. The study sample consists of 102 district/city governments that report the Local Government Financial Statements for Fiscal Year 2013 and have been audited by the Indonesia's Supreme Audit Board in 2014. This study uses multiple regression analysis and t-test procedure and also does the classical assumptions test including normality, autocorrelation, heteroscedasticity, and multicollinearity test using Statistical Package for the Social Sciences (SPSS). The results show that the local government's administrative age has significant effect on the disclosure of local government investments, while the size of its investments, the number of SKPDs (working units), the educational background of the head of the local government and intergovernmental revenues have no significant effect on the disclosure of local government investments. Keywords: local government investment disclosures, local government financial statements, organizational theory, characteristics of an organization.

This study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces. This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions. Keywords: Local Government Financial Performance, Central Java, South Kalimantan ; This study aims to determine the Financial Performance of Regional Government both District Government and City Government between Central Java Province (West Indonesia Region) and South Kalimantan (Central Indonesia Region) after the enactment of regional autonomy. This study emphasizes the exist or no of differences in local government financial performance outlined by the dimensions: Regional Financial Independence, Fiscal Decentralization, Efficiency and Effectiveness of Original Income between Central Java and South Kalimantan provinces. This study uses a sample of District and City Government Work Units in Central Java and South Kalimantan Provinces. The data used is obtained from Local Government Financial Report. The results of this study indicate differences in Financial Performance in terms of Regional Financial Independence, fiscal decentralization and efficiency in Central Java and South Kalimantan Provinces. Meanwhile, the ratio of effectiveness showed no difference between the two regions. Keywords: Local Government Financial Performance, Central Java, South Kalimantan

ABSTRACTThis research aims to analyze and obtain empirical evidence about the influence of fraud diamond (pressure, opportunity, rationalization, and capability) on fraudulent financial reporting in the public sector. Opinion on the financial statements of the district / municipal government in Indonesia is used as a proxy to indicate fraudulent financial reporting. The population used in this research is the district / municipal governments in Indonesia. The total samples are 437 district / municipal governments obtained through convenience sampling method. This research uses secondary data drawn from BPK's Audit Reports of 2014 and 2015 and BPK's Audit Results Summary of the First Semester (IHPS) of 2015. To analyze the data, this research uses logistic regression analysis with the SPSS 20.0 software tools. The results show that the factor of pressure, ie financial target that is proxied by percentage of budget realization has negative effect on fraudulent financial reporting; the factor of opportunity, ie related party transaction that is proxied by income transfers from the central government and internal control weakness that is proxied by audit findings of internal control systems in BPK's Audit Result Reports has positive effect on fraudulent financial reporting, ie the factor of capability that is proxied by changes of regent / mayor has positive effect on fraudulent financial reporting, while the factor of pressure, ie external pressure that is proxied by local government capability of paying its liabilities (leverage) and the factor of rationalization that is proxied by previous year non-unqualified opinion has no significant effect on fraudulent financial reporting.

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people's prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people's prosperity as measured by HDI.

The purpose of the study was to examine the disclosure of accountability of local governments in Indonesia. The problem of this research is whether there are differences in disclosure of accountability between Regional Governments in Java and outside Java Islands. The population of this study is all local governments, both regencies and cities in Indonesia, while the sample is all regencies/cities in Indonesia other than provincial governments. The data of this study are the 2017 Regional Government Financial Statements. Data analysis is to determine the normality of the data using the Kolmogorov-Smirnov test. Hypothesis testing uses the Mann-Whitney test, because the data are not normally distributed. The results of this study are that there are differences in disclosure of accountability between Regional Governments in Java and Outside of Java. Another finding is that the level of disclosure on the island of Java is higher than on the Outside Island of Java. ; Responsibility Disclosure, Financial Statements, Local Government.

This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP ownership, SPT reporting and tax payments. The method used is a quantitative method by distributing questionnaires to samples of MSMEs in Karisidenan Surakarta. The sampling method used was purposive sampling and the analysis used was linear regression analysis. This research is expected to provide benefits to the government in making policies to increase tax revenue.