Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.
This study aims to investigate the meaning of "cost" of boarding houses in the COVID-19 pandemic for boarding house entrepreneurs in Palu City, Central Sulawesi, Indonesia. This study uses the transcendental phenomenology approach of the interpretive paradigm. The interview, observation, and documentation were used to collect research data. The results of the study found three types of costs during the COVID-19 pandemic. First, the cost of boarding is interpreted as a noble good. Second, the cost of boarding is interpreted as a benefit to others. Third, the cost of boarding is interpreted as a deferred liability. These three meanings were then synergized into a sense of gratitude as a result of exploring the essence and meaning of bearing costs during the COVID-19 pandemic.
This research aims to describe the data measuring variables with respect to the quality of government financial reports. This is a descriptive statistical research that uses a meta-analysis method in analyzing the data. The collection of data involved the use of documentation techniques drawn from previous research journal papers related to the quality of government financial reports. This study found that among 45 data measuring variables, there were 34 variable that have a significant effect and 11 variables with no significant effect.
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