Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.

The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income.

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

The purpose of this study was to measure the level of regional financial transparency and see the correlations between the wealth of the local government and BPK's opinion on the level of regional financial transparency in districts / cities in Indonesia. The sample taken in this study is probability sampling with Slovin method. The number of samples used in this study is 224 districts / cities. The data obtained were analyzed using Simple Pearson correlation method. The results of this study indicate that the average level of regional financial transparency in districts / cities in Indonesia is 18.85%. The highest value is 71% obtained by Natuna Regency and the lowest value is 2.09 obtained by 48 regencies / cities in Indonesia. The results of this study also show that the level of local government wealth and BPK's Opinion have a very low relationship to the level of regional financial transparency.

Objective – This study aims to examine whether Return on Assets (ROA), Financing to Deposit Ratio (FDR), Size, Net Interest Margin (NIM), and Deposit (DEP) have any influence on Capital Adequacy Ratio (CAR) of Islamic Commercial Banks in Indonesia for the period of 2015-2017. Design/methodology – The population in this study is all Islamic Commercial Banks operating in Indonesia for the period 2015-2017. The data was collected from financial statements of the Islamic Commercial Banks for the period of three years totalling of 36 observations. Multiple Linear Regression was used to analyse the data. Results – The results showed that Return on Assets (ROA) has a negative effect on Capital Adequacy Ratio (CAR). Meanwhile financing to Deposit Ratio (FDR) has a negative effect on Capital Adequacy Ratio (CAR) and size has a negative effect on Capital Adequacy Ratio (CAR). Furthermore, net Interest Margin (NIM) has a positive effect on Capital Adequacy Ratio (CAR) and lastly Deposit (DEP) has a negative effect on Capital Adequacy Ratio (CAR). Research limitations/implications – This study has limitations due to the short observation period of only 3 years from 2015 to 2017. Future studies are recommended to enhance this current study by embarking a longer period of study or by performing a comparative analysis between Islamic banks in different countries.