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"Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conduct-ing the audits of the management and responsibility of state finances. This study examines the fac-tors that influence the audit quality of the government’s financial statements, namely independ-ence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results show that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements."

"Penelitian ini bertujuan untuk memberikan bukti empiris apakah penerapan Standar Akuntansi Pemerintahan, penerapan Sistem Pengendalian Intern Pemerintah, kompetensi sumber daya manusia, komitmen organisasi, dan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Penelitian ini menggunakan metode kuantitatif berupa analisis regresi. Data primer berupa persepsi responden terhadap variabel penelitian, dengan sampel satuan kerja di lingkungan Lembaga Ilmu Pengetahuan Indonesia dengan tahun penelitian 2015. Hasil penelitian ini menunjukkan bahwa variabel penerapan Sistem Akuntansi Pemerintahan dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Variabel penerapan Sistem Pengendalian Intern Pemerintah, kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi terbukti tidak memiliki pengaruh positif terhadap kualitas laporan keuangan pemerintah.

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The aim of this study is to prove the effect of Government Accounting Standard implementation, Internal Control implementation, human resources competence, organizational commitments, and information technology utilization on government financial statements quality. This study uses quantitative method that is regression analysis. Data of this study are respondent?s perceptions about research variables. Samples of study are units in Indonesian Institute of Sciences.

The results of this study show that the Government Accounting Standard implementation and organizational commitment positively influence government financial statements quality. On the other hand, internal control implementation, human resources compentence, and information technology utilization are proven to have no positive effect on government financial statements quality."

"Pemerintah Provinsi DKI Jakarta ingin menerapkan Sistem Jalan Berbayar Elektronik (SJBE) sebagai strategi pengendalian lalu lintas untuk mengatasi masalah kemacetan melalui pembatasan kendaraan. Pembangunan SJBE menggunakan skema KPBU dengan melaksanakan tahap pelelangan. Namun, Panitia Pengadaan Barang/Jasa Pembangunan SJBE Provinsi DKI Jakarta (Panitia Lelang) melakukan pembatalan lelang, sebab menemukan kesalahan dalam dokumen pemilihan dan menerbitkan Surat Pengumuman Pembatalan Lelang tanggal 2 Agustus 2019. PT Bali Towerindo Sentra Tbk. merasa dirugikan atas pembatalan lelang tersebut, sehingga menggugat Panitia Lelang ke PTUN Jakarta dengan hasil putusan yaitu mengabulkan permohonan penundaan lelang ulang. Pada tahap banding, PTTUN Jakarta menguatkan putusan PTUN Jakarta. Namun, pada tingkat kasasi, Mahkamah Agung (MA) membatalkan kedua putusan tersebut dan mengabulkan permohonan Panitia Lelang. Pembahasan dalam penelitian ini mengkhususkan kepada pembatalan lelang proyek pemerintahan terkait pembangunan SJBE pada kasus PT Bali Towerindo Sentra Tbk. sebagai perwakilan Konsorsium Smart ERP. Penelitian ini menggunakan metode penelitian yuridis-normatif yang disusun secara deskriptif-analitis. Hasil dari penelitian ini adalah bahwa Panitia Lelang memiliki kewenangan terhadap pembatalan lelang berdasarkan peraturan perundang-undangan. Lelang pembangunan SJBE dibatalkan sehingga Pemprov DKI Jakarta mengadakan lelang ulang dan PT Bali Towerindo Tbk. serta Konsorsium Smart ERP dapat berpartisipasi kembali dalam pelelangan ulang. Pengadaan Pembangunan SJBE menggunakan sumber dana non-APBD dengan menggunakan pendapatan dari pengoperasian SJBE. PT Bali Towerindo Sentra Tbk. sebaiknya lebih memperhatikan substansi peraturan perundang-undangan terkait pembatalan lelang. Selain itu, penulis berharap Panitia SJBE dapat lebih rinci dalam membuat ketentuan dan menyusun dokumen terkait lelang SJBE sesuai dengan peraturan yang berlaku, serta menguraikan penyebab pembatalan lelang dalam surat keputusan.

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The Provincial Government of DKI Jakarta wants to implement the Electronic Road Pricing (ERP) as a traffic control strategy to overcome congestion problems through vehicle restrictions. The construction of the ERP uses the PPP scheme by carrying out the auction stage. However, The Procurement Committee of Goods/Services for ERP Development of DKI Jakarta Province (Auction Committee) canceled the auction, because it found an error in the selected document and issued an Announcement of Cancellation of Auction on August 2, 2019. PT Bali Towerindo Sentra Tbk. felt aggrieved by the cancellation of the auction, so he sued the Auction Committee to the State Administrative Court of Jakarta with the result of the decision, namely granting the request for postponement of the re-auction. At the appeal stage, the State Administrative High Court Jakarta upheld the decision of the State Administrative Court of Jakarta. However, the Supreme Court overturned the two decisions at the cassation level and granted the Auction Committee request. The discussion in this research focuses on the cancellation of government project tenders related to the construction of the ERP in the case of PT Bali Towerindo Sentra Tbk. as a representative of the Smart ERP Consortium. This research uses a juridical-normative research method which is arranged in a descriptive-analytical manner. The result of this research is that the Auction Committee has the authority to cancel the auction based on the laws and regulations. The ERP construction auction was canceled so the DKI Jakarta Provincial Government held a re-tender and PT Bali Towerindo Tbk. and the Smart ERP Consortium can re-participate in the re-auction. The procurement of ERP development uses non-APBD funding sources by using the income from the operation of the ERP. PT Bali Towerindo Sentra Tbk. should pay more attention to the substance of the legislation related to auction cancellation. In addition, the author hopes that the SJBE Committee can be more detailed in making provisions and compiling documents related to the SJBE auction in accordance with applicable regulations, as well as outlining the reasons for canceling the auction in the decision letter."

"Options are an integral part of any financial portfolio, but they can be intimidating to the average investor. While often viewed as risky, the truth is that, if used properly, options can be one of the best tools for balancing a portfolio. In fact, they can help investors protect themselves from downside risk and leverage capital to make bigger plays than would otherwise be possible. In Winning with Options, Michael C. Thomsett offers nontechnical, easy-to-follow advice for readers who need guidance on important techniques related to portfolio management, such as diversification and risk management. Readers will discover how to: choose the right brokerage firm, use online resources, pick the right stocks, track options, set portfolio and risk goals, understand the complicated world of options lingo, make the most of day trading and swing trading Straightforward and practical, this is the one book that will help the novice option trader navigate the sometimes daunting, but often rewarding, world of trading and investing in options."