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General, the purpose of this study was to obtain concrete evidence of the influence of economic growth, revenue, special allocation of funds and general funds of the effectiveness of budget allocations the city of Padang. In general, the researchers expect the results obtained in this study may provide benefits to governments, practitioners and researchers themselves. The sample used in this study are several employees who are in a local government environment Padang selected using purposive sampling method. To facilitate the test, the researchers conducted a study that used a variable can be divided into two independent variables of economic growth, local revenues, the general allocation fund and special allocation funds, while the dependent variable is the effectiveness of the budget. To perform the hypothesis testing is used in quantitative analysis method is through the F-statistical test and t test Based on the results of hypothesis testing found that economic growth and the special allocation fund budget efektfitas significant effect on the city of Padang, while local revenues and the general allocation of funds does not significantly influence the effectiveness of Padang city budget.

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation ; Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). The population of this research was banking companies listed on the Indonesian Stock Exchange (IDX). Data collection was obtained using purposive sampling method with several criteria and obtained 34 companies. By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study failed to find the effect of operating cash flow on fixed asset revaluation Keywords: Leverage, Operating Cash Flow, Size Firm, Fixed Asset Intensity, Fixed Asset Revaluation