Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.

The objectives of this research were to compare technical efficiency of beef cattle business operating in lowland and upland areas of East Java and to identify and analyze factors affecting the technical efficiency as well as inefficiency of that business. A survey was conducted to 89 farmers in the lowland area of Probolinggo District and 97 farmers in the upland areas of Malang Districts during the period of February-March 2013. Results of stochastic frontier production function with MLE method showed that the average technical efficiency in lowland area was higher (80%) compared to that in upland area (64%). The results indicated that beef cattle production was highly significant and positively influenced by total of grasses and forages, rice straw, feed supplements, stock of cattle, labor time allocation and service per conception. However, location of the business, whether in lowland and upland areas was a significant factor that could increase the efficiency. Some factors that could significantly reduce the technical inefficiency of beef cattle business were: labor force in family, education level, proportion of beef cattle income to total household income, age of cattle sold, cattle health examination, ownership status of the cattle, and gender. Therefore, (1) the existing farmers group should be improved their role to facilitate trading of cattle feed, and (2) the government should facilitate the farmers in the provision of funding tu buy beef cattle with a subsidized interest rate, so the farmers will be more enthusiast in taking care of their cattle, thus could improve their production efficiency.

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration.   Keywords : Village Fund, Accountability, Participatory, Transparancy

The purpose of this study is to analyze the effect of tax amnesty policy, taxpayer awareness and tax sanctions on taxpayer compliance of individuals in KPP Pratama Manado. The Population in this study is all Individual Taxpayers registered pursuant to tax amnesty policy in KPP Pratama Manado. The number of samples in this study were 30 respondents in Manado area. Sampling was done by using Purposive Sampling Method. Methods Data analysis used in this research is validity test, reliability test, classical assumption test, multiple regression analysis, determination coefficient (R2 test), regression test (F test), and partial regression test (t test). Based on the results of data analysis, it is known that tax amnesty has a positive effect on taxpayer compliance. Result of t test show value t count 3,956> t table 1,708 with significance value (0,01) <0,05 so that H1 accepted. Awareness of taxpayers does not significantly affect taxpayer compliance. The result of t test shows t value (-790) <t table 1,708 with significance value (0,437)> 0,05 so that H2 is rejected. Tax sanctions have no positive effect on taxpayer compliance. The result of t test shows t value (-2,167) <t table 1,708 with significance value (0,04) <0,05 so that H3 is rejected. Variable tax amnesty, taxpayer awareness and tax sanction can be used to explain compliance of taxpayers by 45%.                 Keywords: tax amnesty, taxpayer awareness, tax sanction, and taxpayer compliance