This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.

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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 paper aims to investigate sustainable tourism supply chains by examining the roles of environmental management, social support, and financial performance of tourist destination agencies. By placing the mediating role of innovativeness, this study developed a theoretical framework to explore the antecedents of tourism supply chain management. This research was conducted in a national park in Central Sulawesi, Indonesia, with 176 samples from tourism business actors. By using purposive sampling method, data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the analysis show a positive and significant influence of environmental management, social support, and financial performance on managerial innovation. These variables in the next analysis are estimated as antecedents of sustainable supply chain management (SSCM) in tourism, indicating positive and significant effects resulting from the analysis. In particular, the analysis also raises the important role of managerial innovation in improving the performance of sustainable supply chain management (SSCM) in tourism. Empirically, these findings underscore that the greater capabilities of the tourism organization in consolidating organizational resources, organizational performance and social support is more likely to increase the sustainability of SCM.

This research aims to evaluate and analyze the influence of perceived usefulness, ease of use, and convenience to intention to use mobile banking application. This type of research is survey research, using accidental method as sampling technique and obtained 60 respondent as the sample of research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression using SPSS 21.0 program. The results shown that perceived usefulness, ease of use, and convenience has positive influence on intention to use mobile banking application.