Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.

Pre and Postharvest Management to Improve Yield and Quality of Strawberry Fragaria X Ananassa Cv. Chandler

Strawberry is highly nutritious and economically important small fruit crop. In Pakistan strawberry yield and area is very less. Poor and irregular pre harvest practices cause decrease in marketable yield and shelf life. This research was executed to observe the pre and postharvest effects of salts and growth regulators on marketable yield and qualitative characteristics of strawberry. Pre harvest foliar practices consisted of CaCl2 (0, 3, 5, 7 mM), ZnSO4 (0, 50, 100, 150 mg L-1), GA3 (0, 50, 100, 150 mg L-1) and SA (0, 3, 6, 9 mM) those were sprayed on strawberry plants at different growth stages (three to four leaves stage and during fruit setting) to enhance the growth, marketable yield and quality attributes of strawberry. Among the CaCl2 treatments 7 mM was found best for enhancing leaf growth (15.25 plant-1), leaf area (37.0 cm2), crown growth (6.50 plant-1) and runners (7.0 plant-1) during growing season. Maximum marketable yield (348.50 g plant-1), fruit firmness (0.96 kg. cm-2), vitamin C contents (55.69 mg 100 g-1) and TPC (186.50 GAE mg 100 g-1) were also observed with 7 mM CaCl2 treatment. Foliar spray of 100 mg L-1 ZnSO4 was found best for enhancing leaf growth (18.25 plant-1), leaf area (52.0 cm2), crowns (7.0 plant-1) and marketable yield (369.0 g plant-1) with lower unmarketable fruit. Foliar application of 9 mM SA was observed better for increasing the leaf production (19.25 plant-1), leaf area (51.0 cm2), crowns (7.50 plant-1) and runners (6.75 plant-1). Minimum numbers of days (20.0) were required for flower anthesis when plants were sprayed with 9 mM SA foliar spray. Maximum marketable yield (414.25 g plant-1), vitamin C contents (56.72 mg 100 g-1), phenolic contents (191.50 GAE mg 100 g-1) and higher antioxidant activities (71.25% DPPH) were also noted from strawberry fruits where plants were treated with 9 mM SA foliar spray. Gibberellic acid (150 mg L-1) showed the superiority for enhancing the vegetative growth while marketable yield and fruit quality was not improved with same concentration of GA3. Maximum marketable yield (381.50 g plant-1), fruit TSS contents (7.85 ºBrix), vitamin C contents (52.23 mg 100 g-1) and higher antioxidant activities (64.75% DPPH) were observed from 100 mg L-1 GA3. Confirmatory trial was conducted for comparing the previous year best treatments from each experiment. By comparing, it was concluded that 9 mM SA foliar spray increased the marketable yield; improved quality attributes and extended the survival mechanism of strawberry plants during growing season. In postharvest study, maximum vitamin C contents (43.90 mg 100 g-1), TPC (132.75 mg 100 g-1), reduction in weight loss (6.08%) of strawberries and maximum firmness (0.42 kg. cm-2) was retained with higher concentration of CaCl2 (6 mM). During storage minimum TSS (7.85 ºBrix), maximum acid contents (0.62%) and total antioxidants (39.0% DPPH) were observed with SA (5 mM) application. In postharvest study it was confirmed that dipping application of CaCl2 (6 mM) and SA (5 mM) retained the quality attributes during 15 days of storage.