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The implementation of educational financial management is crucial as part of the commitment to progress that is the focus of this study, with the aim of examining financial management based on the principles of effectiveness, efficiency, transparency, and accountability in the 'Aje Kendor Sekolah' program using Public Financial Management Theory and Policy Implementation Theory. This study uses a qualitative research method with Creswell's case study approach. The research findings indicate that budget management aligns with formal procedures, but planning is not yet fully participatory. The reporting system is structured, but community involvement in oversight remains symbolic. The presence of collaboration among various stakeholders has not addressed the shortages in facilities and funding. Therefore, these shortages need to be addressed to encourage sustained school participation in the future.

Bandung Village has strong economic potential through the development of local handicraft business units and Village-Owned Enterprises (BUMDes), but in its financial management the village experienced a decline in Village Original Revenue (PADes) from IDR 100 million in 2023 to IDR 93 million in 2024. The decline in PADes is an important indicator that reflects possible inefficiencies or weaknesses in aspects of governance, particularly accountability. This paper aims to capture an evaluation of the accountability of the use of APBDes in Bandung Village, Banjar Sub-district, Pandeglang Regency in managing its budget. With a focus on its impact on the effectiveness of community empowerment. The research method used is a qualitative method with a case study approach. The research was conducted in Bandung Village, Banjar Sub-district, Pandeglang Regency, Banten Province. Data was collected through interviews, observations, literature studies, and documentation using Policy Evaluation theory and Accountability theory. The results showed that from the analysis using evaluation theory, there were indicators that had not been met, namely adequacy and equity due to limited resources, namely funds provided by the central government. However, the analysis using accountability theory has fulfilled all indicators due to the strong commitment of the village government to advance the village. This accountability can be seen through reports on each program outcome and evidence of content uploaded on social media such as TikTok and Instagram.

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This research is a research that aims to find out and analyze the violation of the principle of pacta sunt servanda in the case of PT Asuransi Jiwasraya's default on legal protection for policyholders. This research is a normative research supported by a legislative approach, a conceptual approach and a case approach using primary legal materials and secondary legal materials collected using literature study techniques after which they are analyzed in a qualitative descriptive manner. The results of the study show that the factors that cause the violation  of the principles of Pacta Sunt Servanda in the Case of PT Asuransi Jiwasraya Default are poor corporate governance, investment in high-risk instruments, financial irregularities and weak financial management, stock price engineering, and weak application of the prudential principle in investing.