This study aims to determine the effect of budget execution performance, asset management performance on the quality of financial statements, moderated by financial statement disclosure. A research population is a work unit at the Ministry of Public Works in the Province of DKI Jakarta. Data were collected using the purposive sampling method. Based on these criteria, as many as 50 work units were selected as samples in this study. Method of data analysis using Structural Equation Model (SEM) Partial Least Square (PLS) with Smart PLS software Version 3. The test results show that the performance of budget execution does not affect the quality of financial statements, asset management performance has a significant effect on the quality of financial statements, disclosure of financial statements does not moderate the effect of budget execution performance and asset management performance on quality financial statements.

The word "fraud" is a word that exists today. There are no business entities or institutions that are entirely devoid of the risk of fraud. People who commit crimes can be found in every socioeconomic class. As a result, there's a requirement for various stakeholders to be concerned and aware of the possibility of fraud in the workplace. The purpose of this research is to study the impact of role conflicts, workload, and internal auditors’ ability to detect fraud. Collecting data using a questionnaire which is measured by a Likert scale. The population in this study were all internal auditors of the Inspectorate General of the Ministry of Education and Culture. The saturated sample consisted of 300 respondents. The data analysis method uses SEM-PLS modeling through the SmartPLS version 3.0 program. By testing the validity, reliability, R Square value, F Square value, Q Square value. Testing the hypothesis using the bootstrap T-test method. The results of the study stated that role conflict and time burden had a negative and significant effect on professionalism, but competence had a positive and significant effect on professionalism, role conflict, and time load had a negative and significant effect on the ability to detect fraud, but competence and competence. professionalism has a positive and significant effect on the ability to detect fraud. Role conflicts, time, and professional burdens can affect the ability to detect fraud indirectly through professional mediation. This study requires careful planning and clear authority and responsibility to conduct field audits and the need to increase competence to increase the professionalism of auditors in detecting.

The study evaluated the effect of water accounting on employment generation in Bayelsa state. The general objective of the study is to assess the effect of water accounting on employment generation in Bayelsa state. The study was anchored on protection motivation theory. Survey research design was adopted in the study and data collected were analyzed using z-test and descriptive statistics. The findings show that water accounting has significant impact on employment generation in Bayelsa state. There is high level of relationship between water management in employment generation in Bayelsa state. It was recommended that government should provide clean and portable water for its citizens through proper management and accounting of water resources. Government should also put in place functional water management system. Government should ensure public enlightenment to debunk the idea that services provided by the government should not be paid by her citizens.