The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

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In this era, local government performance in Indonesia is weak because there are many abuse of authority everywhere, like corruption, collusion, and nepotism. Each of local government should apply the principles of good government governance in the government environtment, this is to improve performnace of local government. In this research good government governance principle contain transparancy, accountability, residents particpation, fairness, and responsibility. The purpose of this research is analyze dan explain the empirical evidence about the influence of transparancy, accountability, residents participation, fairness, and responsibility to the performance of local government. This research use primary data. Primary data derived from quistionnaire which share to employee of local government in Gunungkidul. This research involve 100 sample’s. The sample is determined by Slovin sampling method. Sample in this research derived from the employee of local government and Gunungkidul’s residents. Analitycal method use multiple regression. The result of this research is transparancy, accountability, and residents participation don’t have influence to the performance of local government, but fairness and responsibility have a positive and significant influence to the performance of local government.Keyword: Good Government Governance, performance of local government.

The purpose of this study is to test and empirically prove the internal and external factors to support the competitiveness of BUMDes in the Special Region of Yogyakarta. The method uses survey with questionnaire data. The research objects in this study were all BUMDes in 4 districts of the Special Region of Yogyakarta with a total of 178 BUMDes. The results of his research show that: 1

The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in this study being employees who were in the SKPDs of the Kulon Progo Regency Government. The sampling technique, using purposive sampling, is applied by taking samples from populations based on certain criteria. These criteria are based on the judgment or certain quota. The number of samples is 30 SKPDs. The results are (1) The application of government accounting standards (SAP) has a positive effect on the accountability of regional financial management; (2) The presentation of regional financial statements has a positive effect on the accountability of regional financial management; (3) Accessibility of regional financial reports has a positive effect on accountability in regional financial management.

This study aims to: (1) map the creative industries' strengths, weaknesses, opportunities, and threats in Yogyakarta - Indonesia. The data was collected directly from the source, i.e., primary and secondary data. SWOT analysis is used to analyze the data. The results show (a) the strength factors include: availability of human resources, cheaper living cost, Yogyakarta as a center of culture, tourism, and education; (b) the weakness factors include: low product innovation and creativity, 85.9% of the creative industry do not have a business license, and the creative industry database is not transparent; (c) opportunity factors include: the existence of a creative community, the existence of e-fulfillment (convenience services from JNE), and friendly logistics (digital marketing, warehousing, order fulfillment, technology development, shipping management, and delivery); (d) threat factors include: the existence of an ASEAN free market, namely the Asean Economic Community and product patents (trademarks). The Yogyakarta creative industry should carry out the strategies including (a) the development of the creative industry market; (b) creative industry market penetration; (c) creative industry product development; d) integration into the future; (e) backward integration; (f) horizontal integration, and (g) diversification related to creative industry products.

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