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The transformation of Ponggok Village from an underdeveloped village to an independent village with a PADes (Village Revenue Fund) of Rp16 billion demonstrates the successful synergy between the Village Government and the Village-Owned Enterprise (BUMDes) in managing local tourism potential, particularly umbul tourism. This study aims to analyze the form of synergy between the Village Government and BUMDes Tirta Mandiri in managing water tourism in Ponggok Village based on Mark Latash's synergy theory, which includes three pillars: sharing, error compensation, and task-dependence. This study employs a descriptive-qualitative method with a case study approach through field observations and in-depth interviews. The results indicate that the success of tourism management does not solely depend on the institutional capacity of each party but also on their ability to adapt and coordinate across sectors. The collaboration formed has resulted in sustainable tourism management, contributing to increased village economy, community empowerment, and environmental conservation.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

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.

This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampung. The results of the study show that the lack of transparency in the management and reporting of regional taxes lowers public trust, which has an impact on low participation and compliance of taxpayers. The implications of these findings underscore the importance of increasing transparency and accountability of local governments to rebuild public trust and achieve tax revenue targets optimally.

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.