This study aims to examine the effect of Regional Original Revenue, Balancing Funds, Special Autonomy Funds, and poverty levels on the level of local financial independence. The research data used is a combination of cross section with time series in 23 regencies / cities in Aceh Province during 2013-2018, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 9. The results of this study prove that the Regional Original Revenue has a positive and significant effect on the level of regional financial independence, while the balance funds and special autonomy funds have a negative and significant effect on the level of regional financial independence. The poverty does not significantly influence the level of regional financial independence. Keywords :  Regional Original Revenue, Balancing Fund, Special Autonomy Funds, Poverty Levels and Financial Independency Ratio

Restrukturisasi utang merupakan aksi atau keputusan perusahaan untuk menata ulang kewajiban perusahaan dengan kreditur untuk menghindar atau menyelamatkan diri dari kesulitan keuangan yang dialami perusahaan. Penelitian ini bertujuan untuk menganalisis perbedaan profitabilitas, likuiditas dan solvabilitas perusahaan sebelum dan sesudah restrukturisasi utang. Selain itu, penelitian ini juga bertujuan untuk menganalisis perbedaan profitabilitas, likuiditas dan solvabilitas perusahaan yang melakukan restrukturisasi utang antar tahun 2016, 2017 dengan 2018. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data panel yang dikumpulkan dengan teknik dokumentasi yang diperoleh melalui situs resmi Bursa Efek Indonesia (BEI) yang dianalisis menggunakan analisis regresi berganda. Hasil penelitian menggunakan uji paired sample t-test diperoleh bahwa terdapat perbedaan profitabilitas perusahaan sebelum dan sesudah restrukturisasi utang, sedangkan untuk variabel likuiditas dan solvabilitas tidak terdapat perbedaaan. Adapun hasil penelitian menggunakan Two Way Analysis of Variance menunjukkan bahwa profitabilitas perusahaan yang melakukan restrukturisasi utang antar tahun 2016, 2017 dengan 2018 terdapat perbedaan sebelum dan sesudah restruturisasi utang. Sedangkan untuk variabel likuiditas dan solvabilitas tidak terdapat perbedaan.

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.

This study aimed to examin the effect of investment, leverage and dividend policy on firm value with profitability as a moderator in Non-Financial Services Companies in Indonesia during the 2014-2018 period. The number of samples in this study were 20 Non-Financial Services Companies that Paid dividend regularly during 2014-2018. The type of data was secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method was Panel Data Regression. The results of this study found that leverage and profitability had a positive effect on firm value, where investment and dividend policy did not effect significantly on firm value, and profitability was able to moderate the effect of leverage on firm value, but was unable to moderate the effect of investment and dividend policy on firm value Keywords: investment, leverage, dividend policy, profitability and firm value

Penelitian ini bertujuan untuk menguji pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah. Data penelitian yang digunakan adalah gabungan antara cross section dengan time series pada 23 Kabupaten/Kota di Provinsi Aceh selama 2013-2018, yang diperoleh dari Laporan Realisasi Anggaran (LRA) yang dikeluarkan oleh Direktorat Jendral Pengelola Keuangan Daerah Kementrian Keuangan (DJPK Kemenkeu). Metode analisis data yang digunakan adalah Regresi Data Panel dengan Bantuan Eviews 10. Hasil penelitian ini membuktikan bahwa dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah. Besarnya pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah adalah sebesar 92,07% dan sisanya sebesar 7,93% dipengaruhi oleh variabel lain diluar model penelitian ini.Penelitian ini juga membuktikan bahwa terjadi flypaper effect pada DAU Kabupaten/Kota di Provinsi Aceh dan pada DAK flypaper effect hanya terjadi di sebagian Kabupaten/Kota di Provinsi Aceh, ini dilihat dari kontribusi DAU dan DAK yang lebih tinggi dibandingkan PAD dalam merespon belanja daerah. Rekomendasi dari hasil penelitian ini yaitu diharapkan pihak pemerintah daerah Kabupaten/Kota di Provinsi Aceh untuk menggunkan dana alokasi umum dan dana alokasi khusus sebaik dan seefektif mungkin, dan diharapkan pihak pemerintah daerah lebih menggali potensi-potensi daerah agar dapat meningkatkan PADKata Kunci           :               Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah, Belanja Daerah

The purpose of this research is to investigate the impact of charismatic leadership, human resource competence, and the use of technology on increasing the accountability of Islamic boarding schools. The descriptive and verification methods were used in this study. In this study, the population consisted of all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) included active Islamic boarding schools with more than 500 students. There were 33 Islamic boarding schools that fit the demographics. The sample was determined by a census. A questionnaire is the data collection instrument. Questionnaires were distributed to Islamic boarding school leaders, teachers, and accounting/administration/finance department heads. There were 99 total respondents. The collected data were analyzed using a structural equation model and a PLS approach (SEM). The findings revealed that charismatic leadership and HR competence had a positive and significant impact on accountability. While technology has no discernible positive impact on accountability.

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

This study is an empirical study that aims to analyze the effect of earning and cash flow operation on future cash flow. The type of data used in this study is secondary data from each companies financial statements in consumer goods sector that listed on Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 27 companies that selected by purposive sampling method. The independent variable used are earning and cash flow operation in 2014-2017, while dependent variable is future cash flow in 2015-2018. The analysis model used in this research is multi linear regression analysis using Eviews 11. 11. The result show that the earning variable has negative and significant effect on future cash flow. The cash flow operation variable has positive and significant effect on future cash flow. Thus, earning and cash flow operation simultaneously have positive and significant effect on future cash flow.