This study aims to explore the factors that influence individuals' decisions when selecting between public and private banks. Specifically, it investigates how independent variables such as Value Added Services, Perceived Risk, Reputation, and Perceived Costs affect respondents' bank choices. A binary logistic regression model was employed to predict the likelihood that a respondent would choose either a public or private bank, based on these key predictors. In the model, the dependent variable, "Preferred Choice of Bank," was coded as 1 for Private Bank and 0 for Public Bank, with the Public Bank group serving as the reference category and Private Bank as the target category. The independent variables were treated as continuous and included: Value Added Services (VAS), Perceived Risk (PR), Reputation, and Perceived Costs (PC). The study highlights how each of these predictors influences bank selection, shedding light on the factors that consumers prioritize when making banking decisions.The results of the analysis revealed several noteworthy findings. First, Value Added Services (VAS) significantly increased the likelihood of selecting a private bank, with respondents who valued additional services being more inclined to choose private banks (Exp(B) = 1.374, p = 0.005). In contrast, Perceived Risk (PR) showed a strong negative relationship with the likelihood of choosing a private bank, suggesting that as perceived risk increases, respondents are less likely to opt for private banking options (Exp(B) = 0.600, p < 0.001). Reputation was another significant factor, with a positive impact on the probability of choosing a private bank, indicating that individuals are more likely to prefer private banks with a stronger reputation (Exp(B) = 1.248, p = 0.037). Perceived Costs (PC) was also a significant negative predictor, with higher perceived costs decreasing the likelihood of choosing a private bank (Exp(B) = 0.782, p = 0.008). Interestingly, other variables such as Gender, Employment status, Technology adoption, and Interest Rates did not exhibit significant effects on the decision- making process regarding bank selection.These findings underscore the importance of both tangible and intangible factors in shaping consumers' preferences for public versus private banks. While attributes such as Value Added Services and Reputation appear to positively influence the likelihood of selecting a private bank, the perception of higher risk and costs serves as a significant deterrent. The study contributes to the understanding of consumer behavior in the banking sector and provides insights for both public and private banks in terms of which factors they should emphasize to attract and retain customers. Further research could explore how these factors interact with demographic variables or examine the influence of additional external factors, such as economic conditions, on bank selection.

Financial Accounting Standards for Micro, Small and Medium Entities is one of the financial standards established to make it easier for MSMEs to prepare and present financial reports that are simpler and easier to understand for investors and creditors to provide financing assistance to MSME entrepreneurs. This condition occurred at UMKM Royal Laundry; a laundry service business located inJl. Parit H. Husein II Komp Balimas 3 No. A24, Bangka Belitung Darat, Southeast Pontianak.Royal Laundry UMKM has been established for a long time but until now it has not been able to implement SAK EMKM properly. This background is what attracted researchers to choose the title Application of Preparing Financial Reports Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Royal Laundry MSMEs. SAK EMKM consists of three components, namely: financial position report, profit and loss report and notes to financial reports. This research uses a qualitative method with a descriptive approach. This research was carried out in three stages, namely: Data collection was carried out by observation, interviews, literature study and documentation. Presentation of data analysis. The results of this research show that the financial recording system at Royal Laundry MSMEs is still recorded manually and is still very simple, the reason for recording financial reports is still simple because business owners still do not understand how to prepare financial reports that comply with accounting standards and because of limited understanding, so to prepare financial reports in accordance with SAK EMKM are still not implemented. This research is also expected to provide information for Royal Laundry MSME owners in implementing SAK EMKM.

This study examined the effects of public finance interventions on the incidence of corruption in Wakiso District, Uganda, the study was guided by New Public Management (NPM) theory, Public Value Management theory, and Bureaucratic Theory. Despite the enactment of legislation like the Budget Act, 2001, and the adoption of systems such as the Integrated Financial Management System (IFMS) aimed at improving public finance management (PFM), corruption persists, marked by high-profile scandals and financial misappropriations, including significant embezzlement cases.The research objective were to assess the effects of public finance management interventions on corruption incidences in Wakiso District. The study employed a cross-sectional survey research design and utilized quantitative data collection and analysis techniques based on a case study method. The target population comprised 160 administrative officers of Wakiso District, with a stratified sampling method selecting a sample of 113 wakiso district staff officers. The findings revealed (R2 = .618) to budget preparation which impies that budget preparaton accounted for 61.8% of the variance in corruption incidences. Results of regression analysis show tThe t-test for the budget preparation coefficient is extremely significant (t = 12.652, p < .001), offering strong evidence against the null hypothesis. The constant (B = .126, p = .670) is not significant, suggesting that improved budget preparation is associated with a decrease in corruption. Therefore, Wakiso District Local Government should advocate for rigorous budget planning as a key component in combating corruption incidences in public finance management.