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Micro, small and medium enterprises (MSMEs) do not understand the importance of accountability, they have not been able to prepare financial reports based on financial accounting standards for micro, small and medium enterprises (SAK EMKM), and the use of digital technology in preparing financial reports has not been properly utilized by business actors. MSMEs. This community service activity aims to increase the perceptions of MSMEs in Cupak Village, Ngusikan District, Jombang Regency, East Java Province regarding the urgency of financial accountability for the business being carried out along with literacy in implementing SAK EMKM using digital, user-friendly accounting media. The method uses lectures, training and mentoring, the objects of community service activities are MSMEs actors in Cupak Village, Ngusikan District, Jombang Regency, East Java Province. The results achieved from this activity are increased understanding of the importance of business accountability and the implementation of financial records in accordance with SAK EMKM with user friendly digital accounting media. The mentoring fund training program makes MSMEs actors in Cupak Jombang understand the importance of accountability, this mentoring program makes MSMEs actors familiar with digital accounting information systems.

The company is a form of body or organization that was founded by a person or group. The company's activity is to carry out production which is then distributed in order to meet economic needs. companies in carrying out their operations require substantial funding, therefore the company needs to know the development of its business from time to time so that it can be known whether the company is experiencing progress or setbacks. To be able to find out about this, the owner of the company can look through the accountability report of the company's leadership in the form of financial reports. One of the company's financial reports is the cash flow statement. Cash presents systematically information about cash receipts and disbursements during a certain period. In the statement of cash flows, cash receipts and disbursements are classified according to operations, financing activities and investing. performance.  

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

This study aims to determine how the implementation of the Basic Principles of Zakat and PSAK 109 can create accountability and transparency in zakat management institutions. Accountability and transparency are important issues in zakat management governance because they are related to public trust, zakat management agencies in order to improve accountability and transparency must prepare financial reports in accordance with applicable standards, namely PSAK accounting for zakat, infaq and sadaqah 109. In the governance of zakat, the standard of zakat management is introduced, namely the Zakat Core Principle (ZCP). This research method is qualitative research using library research methods, by collecting data related to the object of research in the form of books, manuscripts, periodicals or magazines, or collecting data in the form of literature, to solve a fundamental problem based on critical analysis and analysis of relevant in-depth knowledge about library materials. The findings of this study indicate that the implementation of Zakat Core Principles (ZCP) and PSAK 109 Accounting for Zakat can support the accountability and transparency of zakat management bodies. Among the zakat core principles, there are 6 principles related to zakat management, which reflect accountability and transparency.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

This community service activity program seeks to teach teachers and students participating in the Teaching Campus MBKM the basics of preparing financial reports. Teachers and students in elementary schools need a basic understanding of the preparation of financial reports to apply the theories learned at school. Training from Lecturers to Teachers and Students at SDN 131 Cijawura and SDN 027 Cicadas Bandung City is the method applied in this community service project. Indonesia's situation is still in the COVID-19 pandemic since March 2020 President Joko Widodo informed that many Indonesian people have contracted COVID-19 until the community service activities were carried out on March 5 2023, the counseling was carried out via zoom sessions. The teachers and students who are currently implementing the government program, namely the Teaching Campus MBKM at SDN 131 Cijawura and SDN 027 Cicadas Bandung City clearly understand the subjects taught by the lecturers, seen from the excitement with which these questions are answered during this counseling activity. This activity is expected to help teachers and students understand how to record and make reports so that they can successfully adapt when entering society and make accountability reports for the MBKM Campus Teaching activities.  

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.