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Good governance concept is an emerging issue in the management of publik admnistration today that emerged in the early 1990s. The system of state governace is important element in a country. In the implementation of regional autonomy, to e able to carry out its functions properly, local gomerments are required to realize goog governance in their respective regions. Good governance relates to how the local goverment both district and ciity as poliisy implementers, both national and local policies. When good governace delas with how local governments implement local level policies it also relates to how local government performance works policies to be implemented by local government. ; Good governance concept is an emerging issue in the management of publik admnistration today that emerged in the early 1990s. The system of state governace is important element in a country. In the implementation of regional autonomy, to e able to carry out its functions properly, local gomerments are required to realize goog governance in their respective regions. Good governance relates to how the local goverment both district and ciity as poliisy implementers, both national and local policies. When good governace delas with how local governments implement local level policies it also relates to how local government performance works policies to be implemented by local government.

Come to School Movement became one of the steps taken by Bojonegoro District to handle problems of education. One of the problems in the education sector is dropout rates have remained high. This movement as an attempt to address these problem as well as increasing school participation. Management education become important to discussed because there are still many the assumption that governance not good enough. Governance less well it will affected a lot of sectors, one of them is education. Manajement education less well it would provoke gap between the objectives to the achieved by the fact that accourred in field. The purpose of this study is aims to look at Come to School Movement in Bojonegoro District seen from the perspective of good governance and sound governance. The type of research used in this study is a type of descriptive research with qualitative approaches. The selection of informants using purposive sampling and snowball sampling. Data collection is carried out by means of interviews, observation, documentation, and a written document. Data analysis using data reduction techniques, presentation of data, and verification or withdrawal of the conclusion. The result of the research shows that the management in Come to School Movement when seen from perspective of good governance still needs to be improved in the principle of the rule of law, transparency, effectiveness and efficiency. Whereas if viewed from the perspective of sound governance still needs to be improved in dimension of the cognition and value and also constitution.

Local Government are required to implement accrual-accounting. The purpose of this study was to examine the factors that may increase the readiness of Batu Local Government in the implementation of accrual accounting. This study used three variables: competency, organizational commitment, and professionalism of employees. The population in this study is the officers involved in the financial administration of the area in 34 regional units. The sample was selected using a quota sampling technique. Data in this study were obtained through questionnaires, observation and documentation. Data analysis method used is the test of data quality, classic assumption test, and multiple linear regression test with SPSS (statistical product and service solutions). The results showed that competency, organizational commitment and professionalism of officers may increase the readiness of the application of accrual accounting, the professionalism of officers can be used as an intervening variable in relation to competency with the readiness of the application of accrual accounting, and shows that the professionalism of employees cannot be used as an intervening variable in relation to the organization's commitment to the readiness of the application of accrual accounting.

Herlin dan Yanto Effendi: The purpose of this study to determine the understanding of government apparatus in the area of financial accounting application in order to realize good governance. Government Personnel Rejang Lebong still has a bit of an apparatus / HR background in accounting, from 25 respondents, only 9 respondents (36%) accounting background and the rest comes from other disciplines.The results showed that the correlation obtained the r value of 0, 203 a positive correlation between the variables x and y variables where the value of r lies in the interval 0

This study aims to describe the process of collaborative governance in maintance of air pollution in Surabaya City. The result shows that the collaborative governance has three stages, there are identifying obstacles and opportunities, debating strategies for influence, and planning collaborative actions that haven't been effective yet. That shows in the criteria of collaborative governance which hasn't been fulfilled yet especially in distributive accountability and access to resources criteria in the debating strategies for influence stage. Those criterias indicate the lack of involvement of other stakeholders in the collaboration forum and the insufficient financial 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.