This study aims to examine the effects of local revenue and balancingfunds consisting of general allocation funds, special allocation funds andrevenue-sharing funds on the human development index of districtgovernments/ city in Central Java. The level of Human DevelopmentIndex in Central Java from year to year has fluctuated changes inthe increase and including the medium category.The research methodused in this is quantitative research using multiple linear regressionanalysis tools. The sample used in this study is the district governmentfinancial statements in Central Java during 2015-2016 whichamounted to 70. The result of the research shows that the originalincome of the region influences the human development index. Whilegeneral allocation funds, special allocation funds and profit-sharingfunds have no effect on the human development index. This indicatesthat the fulfillment of education, health and poverty eradication needsin Central Java can be met from the local revenue in each districtgovernmentKeywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development indexJEL Classification: H61, H77

This study aims to determine the fraud prevention determinants of village financial management. Based on the results of the analysis and discussion, it is known that the competence of village government officials influences fraud prevention but the internal control system does not affect the prevention of fraud in village financial management in the village government of Polanharjo. This is due to the fact that there are still some village governments that have not yet separated their authority and duties because of the limited number of human resources. This research is a quantitative study using a questionnaire as a tool to obtain data. The population in this study were 18 villages in Polanharjo sub-district with a sample of 54 village government employees obtained by purposive sampling method.

This study was aimed to analyze the effect of financial statement presentation, the accessibility of financial reports and functional supervision on transparency, and the accountability of Village Fund Allocation (ADD) management in Wironanggan, Gatak, Sukoharjo.The research method used in this research was quantitative research using primary data. It was obtained by distributing questionnaires to respondents who were the village officials of Wironanggan, Gatak, Sukoharjo, the neighbourhood (RT), the hamlet (RW) and the society which was 78 respondents. Data analysis techniques used was multiple linear regression analysis.The result of this study based on data analysis result was that the presentation of accountability report and accessibility did not affect the transparency of village funds management in Wironanggan, whereas the functional supervision had a considerable positive effect on transparency in village fund management. In addition, the results of the study also pointed out that the presentation of accountability report had a significant positive effect on the accountability of village fund management, while the accessibility and functional supervision did not affect the accountability of village fund management.

Purposes. Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory.Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development.Findings. Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease.Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business.Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo

This study aims to analyse the potential of sharia bonds in the region as an alternative to local financing. This research is a kind of literary descriptive qualitative research using SWOT analysis. The results of this study indicate that in the area of sharia bonds is an alternative worth considering regional funding compared to other funding. Support policy, very large financing needs for region infrastructure development, the market potential in the area of sharia bonds is an opportunity for local governments in Indonesia to immediately issue sharia bonds in the area. Abstrak.Penilitian ini bertujuan untuk menganalisis potensi obligasi syariah di daerah sebagai alternatif pembiayaan daerah. Penelitian ini merupakan jenis penelitian kualitatif literer deskriptif dengan menggunakan analisis SWOT. Hasil penelitian ini menunjukkan bahwa obligasi syariah di daerah merupakan alternatif pembiayaan daerah yang layak dipertimbangkan dibandingkan pendanaan yang lain. Dukungan kebijakan, kebutuhan pembiayaan yang sangat besar terhadap pembangunan infrastruktur di daerah, potensi pasar obligasi syariah di daerah merupakan peluang bagi pemerintah daerah di Indonesia untuk segera menerbitkan obligasi syariah di daerah.