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The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax payments and identify the obstacles faced in implementing the self-assessment system. The research method used is qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that Bapenda has implemented various strategic steps, such as socializing taxes to the public, carrying out sampling tests to ensure taxpayer compliance, installing online transaction recording devices (M-Pos), and implementing a QRIS-based tax payment system to make transactions easier. Apart from that, Bapenda also establishes partnerships with related agencies, such as Bank NTT, Bank BNI, Civil Service Police Unit (POLPP), and the Prosecutor's Office, to strengthen supervision and enforcement of tax laws. Even though these efforts have shown positive results, the main challenge remains the low level of awareness and honesty of taxpayers in reporting, which requires more intensive supervision and ongoing education.

The background of this research was the importance of assesing the financial performance  of  cooeratives as an  evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union  based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data  from the financial statements of the Bahtera Sejahtera Credit Union  from 2017-2021. The research type was descriptive with a quantitative approach.  The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation  of the Minister  of Cooperatives and  Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio)  was at bad criteria  with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard  of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard  of  >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard  of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management  and applicable regulations since one type of accountability  report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).