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Tujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan dan pelatihan, pengalaman kerja Serta pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah. Penelitian ini menggunakan data primer yaitu kuesioner. Kuesioner disebar sebanyak 60 dan kembali sebanyak 55 kuesioner. Responden yang mengisi kuesioner tersebut adalah pegawai pengelola keuangan Pemerintah Kota Depok. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelititan menunjukan bahwa pendidikan dan pelatihan tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, pengalaman kerja tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah. Sedangkan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Hasil penelitian ini mendukung penelitian Irfan Ikhwanul Haza (2015) dan Siti Soimah (2014) bahwa pemanfaatan teknologo informasi berpengaruh sginfikan terhadap kualitas laporan keuangan pemerintah daerah.

Penelitian ini bertujuan untuk mengetahui dan menganalisis pencapaian target pajak bumi dan bangunan sektor pedesaan dan perkotaan (PBB-P2) dan pajak bea perolehan hak atas tanah dan bangunan (BPHTB) pemerintah Kabupaten Bogor selama tahun 2012-2016 serta untuk mengetahui dan menganalisis seberapa besar efektifitas dan kontribusi penerimaan PBB-P2 dan BPHTB terhadap total penerimaan pendapatan asli daerah pemerintah Kabupaten Bogor selama lima tahun tersebut. Metode pengumpulan data dilakukan dengan cara penelitian lapangan dan penelitian kepustakaan. Dari hasil riset pada pemerintah Kabupaten Bogor menunjukkan bahwa PBB-P2 dan BPHTB selama tahun 2012-2016 telah melebihi target. Kontribusi PBB-P2 terhadap pendapatan asli daerah berkisar 12,90% - 17,55% dan kontribusi BPHTB terhadap pendapatan asli daerah berkisar 22,03% - 24,93%. Sedangkan efektifitas PBB-P2 berkisar 109,12% - 111,13% dan BPHTB berkisar 124,60% - 139,20%. Disarankan agar pemerintah Kabupaten Bogor dapat meningkatkan potensi pajak daerah lainnya agar dapat meningkatkan pendapatan asli daerah.

The purpose of this study to analyze the influence of Intellectual Capital to Economic Value Added. The samples are 90 manufacture companies as the item of observations that were taken from annual reports listed of Indonesian Stock Exchange in 2011-2015. The model that used to measure intellectual capital was using Modified Value Added Intellectual Coefficient (M-VAIC). M-VAIC component consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE). This research is quantitative research and using panel data regression on balanced data of fixed effect for data analysis. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) has no positive impact on Economy Value Added (EVA) but in this research has a positive impact on the Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE) to Economic Value Added (EVA).

The aim of the research is examine the effect of intellectual capital elements on the financial performance of companies with business strategy as moderation. Using data publicly traded company listed on the Indonesia Stock Exchange in the period 2010 to 2013. Testing is done to see the direct influence of the elements of intellectual capital with the company's financial performance. The results showed that of the three elements of intellectual capital that is used in this study (human capital, process capital, customer capital), finds that process capital positive and significant effect on the rate of 5% can improve financial performance of companies. The results support the research conducted by Wang and Chang (2005). Moderation intellectual capital elements with its business strategy shows that process capital is more appropriate in the innovation strategy rather than cost efficiency strategy, because in process capital attached to the innovation and creativity. On the human capital, moderation with an innovation strategy and cost efficiency strategy showed a significant result negative. Explains that the innovation strategy and cost efficiency strategy is not appropriate in human capital, because it weakens positive relationship human capital with the company's financial performance. For moderation customer capital with its business strategy both innovation and cost-efficiency strategy showed no significant results. It is clear that the selection of the company's strategy does not affect the customer capital. The results of this study also confirms some earlier studies on the effect of customer capital on the company's performance is inconsistent.