The purpose of this study is to analyze the UTAUT2 model of interest in using accounting software in MSMEs by using accounting knowledge as a moderating variable. The data collection technique uses simple random sampling through Google Forms in the form of a questionnaire. This study has a total sample of 164 respondents with the criteria of MSME owners. The data processing method in this study is to use smartPLS with the aim of testing the hypothesis. The results of this study indicate that performance expectations, hedonic motivation, and social influence have a positive and significant effect on the intention to use accounting software while accounting knowledge cannot moderately and negatively influence the UTAUT 2 model on interest in using accounting software. The results of this study recommend that to increase interest in using accounting software for MSMEs, it is necessary to socialize the meaning of accounting and procedures for using accounting software for MSMEs in order to improve the management of financial reports.

This study aims to test whether the moderation of regional financial supervision can affect the accountability of regional financial reports and the sensitivity of the budget to SKPD performance. The population and samples selected in this study were regional work units (SKPD) in the DKI Jakarta area, questionnaires which would be distributed to regional work units (SKPD) in the DKI Jakarta area with a total of 246 samples. The software used is SmartPLS (partial least square). The results of hypothesis testing in this study found that regional financial accountability has a positive effect on SKPD performance, budget sentiment has a positive effect on SKPD performance, regional financial supervision has a positive and significant effect, regional financial supervision can strengthen the influence of regional financial accountability on SKPD performance and moderation on regional financial supervision is not able to strengthen the effect of budget transparency on SKPD performance. The results of this fifth hypothesis research are to prevent such a situation, SKPD should be able to improve regional financial supervision so that ASN as government employee can preparing the budget have information about public finances, because ASN as government employee that have information complexity about public finances may have optimal SKPD performance .

This study aims to study the role of balanced scorecard dimensions (financial perspective, student perspective, internal operations perspective, learning and growth perspective, community partnership perspective) in evaluating spending efficiency in public universities in the Kingdom of Saudi Arabia: an applied study on the colleges of Qassim University, which is Raising the efficiency of government spending issued by the Authority for the Efficiency of Spending and Government Projects is one of the goals of the Kingdom's Vision 2030. The study will answer the following question: Does the balanced scorecard apply with its following dimensions (financial perspective, student perspective, internal operations perspective, learning and growth perspective, community partnership perspective) A role in evaluating spending efficiency in Saudi public universities? The study population consists of the colleges of Qassim University, and a sample will be taken from the administrative leaders in the colleges of Qassim University. The data of the current study was collected using the survey method for the study sample by means of a questionnaire, and data analysis using the statistical package for social sciences (SPSS). The current study found that there is a statistically significant relationship (α ≤ 0.05) between (financial perspective, student perspective, internal operations perspective, learning and growth perspective, community partnership perspective) and evaluating spending efficiency in Saudi public universities. The study recommended several recommendations, the most important of which are: the use of the balanced scorecard in public universities in the Kingdom of Saudi Arabia - as a new method for measuring performance evaluation based on its four axes in an integrated manner in addition to the community partnership dimension - that will achieve its strategic objectives in order to enhance its competitive position, work to attract qualified cadres And the ability to design a balanced scorecard and apply it efficiently and effectively in all colleges, which helps it in monitoring and evaluating the financial and operational performance, and Each college should seeks to identify opportunities to raise the spending efficiency , and to establish an independent unit "Spending Efficiency Unit", to adopt best practices and methods, and to prepare reports and measure the efficiency of spending in the colleges.

FDI is one of the important pillar for the development of economic sectors and industries for promoting the high growth of valuable products and improve the quality of useful industrial products. However, as a result of globalization, a country's economic development is no longer completely reliant on its own resources. The foreign direct investment (FDI) made by multinational corporations improves the quality of life for locals by creating employment for them and raising their level of living. FDI may have both positive and negative effects on the expansion of the economy, depending on the factors. South Asia's leading liberal economy is Pakistan. Pakistan permits 100% foreign ownership in its secondary industry due to its open economy and fast-paced private sector. Pakistan's tertiary sector has seen a sharp growth in FDI inflows when compared to other economic sectors. Pakistan's primary sector of the economy is characterised, like other emerging countries, by poor productivity, inefficient labour, energy deficits, and less incentives. However, it seems that the incentives and other variables have only had a modest impact on Pakistan's FDI levels in recent years. The economic development of Pakistan is negatively impacted by foreign direct investment. FDI has a significant influence on Pakistan's short- and long-term economic development.