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This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

The background of this research is that the performance of the employees of the Financial Management Agency and Regional Income Management in the City of Banjar has not been maximized due to the lack of training, one of which is asset management and service delivery by employees who tend to be less focused and slow resulting in organizational plans or targets not running optimally because of the cycle time is not quite right. The formulation of the problem posed in this study is as follows: 1. What is the effect of training on employee performance? 2. How does work motivation affect employee performance? 3. What is the influence of training and work motivation simultaneously on employee performance at the BPKPD in Banjar City? The research method used is quantitative. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Training tends to be good and employee performance is high, so training has a positive and significant effect on employee performance. This means that the better the training, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be high and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the higher the employee's work motivation, the higher the employee's performance at the Banjar City Regional Revenue and Financial Management Agency. 3). Training and work motivation tend to be good and employee performance is high, so training and work motivation have a positive and significant effect on employee performance. This means that the better the training and the higher the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

In an organization, SIM Asset is a very important part because it is a condition for decision making in the form of information or financial reports needed. As a way of knowing the value of the effectiveness of the information system that takes place at the Regional Asset Management Revenue Agency of X District. Researchers use the DeLone and McLean model with the aim of measuring the effect of system quality, information quality, and service quality on user satisfaction and use and find out the net result of use of the information system. By using Partial Least Square (PLS) there are 8 hypotheses tested. Of the 8 hypotheses that have been tested, six are accepted while two are rejected.

This study aims to determine and analyze financial performance using the value for money method of the Sikka Regency Regional Financial and Asset Management Agency. This type of research is descriptive quantitative. The data used is secondary data. Data collection techniques using literature and documentation. The data analysis used is quantitative analysis using the value for money method based on three elements, namely economy, efficiency and effectiveness. The results of the study show that the financial performance of the Sikka Regency Regional Financial and Asset Management Agency for the 2019-2021 fiscal year, when viewed from an economic level, is categorized as economical because the economic ratio level is less than 100%. Judging from the level of efficiency, the 2019-2021 fiscal year is categorized as efficient because the efficiency ratio is less than 100%. In terms of the level of effectiveness for the 2019 and 2021 fiscal years, they are categorized as ineffective because the effectiveness ratio is less than 100% and 2020 is categorized as effective because the effectiveness ratio is more than 100%.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

By doing this research aims to examine the financial performance of the local government of Central Java Province. This analysis uses regional financial independence ratios, financial efficiency ratios, PAD effectiveness ratios, and growth ratios to assess financial performance. This study is included in the category of quantitative descriptive research. The data used comes from the Financial Report of the Central Java Provincial Government for the 2019-2022 budget period. Financial ratio analysis is the method used to perform this analysis. As shown by the research results, the financial performance of the Central Java Provincial Government is still far from optimal. Regional Original Revenue Management has proven successful, but regional finances are still inefficient. In addition, the level of regional independence is still low, as shown by the increase in central government assistance compared to the regional original income of Central Java Province.

Regional development is the driving force for national development, which makes regional governments the planners to carry out various kinds of economic transformation for the welfare of the existing society. Broadly speaking, the components that must be discussed in the regional macroeconomic analysis concern economic production and income, growth, unemployment, inflation, employment, external trade relations, financial institutions, regional finance, and poverty or social welfare. Regional macroeconomic analysis can at least show the face of the regional economic structure where this will determine the sustainability of the economy in accordance with development goals. The economic growth of a region, especially the City of Blitar, which of course comes from the results of regional taxes, regional levies, management of regional assets, and other legal regional revenues, which aims to provide flexibility to the regions to seek funding in the implementation of regional autonomy as a manifestation of the principle of decentralization and to increase PAD and support government activities and national development, a budget from the regional government is needed, one of which is from the regional tax sector. In one course experiencing economic stability and problems of economic growth. One of the main problems or drivers of economic instability that can disrupt economic growth is the occurrence of general and continuous price increases or better known as inflation.

APBD is one of the tools to improve public services and welfare in the community according to the broad and real goals of regional autonomy. This study aims to find out whether the preparation of the APBD in Malang City is in accordance with Government Regulation Number 12 of 2019 concerning Regional Financial Management, Minister of Home Affairs Regulation Number 90 of 2019 and Malang Mayor Regulation Number 24 of 2020 concerning the 2021 Kola Malang Regional Government Work Plan. The research method used is descriptive method, each data collected is analyzed and a conclusion is drawn. The type of research used is descriptive qualitative. The research results obtained are that the process of preparing the Malang City APBD in accordance with Government Regulation Number 12 of 2019 Minister of Home Affairs Regulation Number 90 of 2019 has been carried out properly.

Regional finance is a right and obligation. Rights are regional rights to seek regional revenue sources in the form of collecting regional taxes, regional levies or other sources of revenue in accordance with applicable laws and regulations. Meanwhile, the obligation is the obligation of the region to issue money in order to carry out all regional government affairs. In its implementation, the financial management carried out by each region is accountable to the Supreme Audit Board (BPK). Regions that are categorized as good in financial management will receive an award in the form of an unqualified opinion (WTP). The Principle of Accountability in realizing WTP-based management can be interpreted as an effort to be accountable by creating oversight through the distribution of power in various government institutions so as to reduce the accumulation of power while creating conditions of mutual supervision.

This research is motivated by the role of tobacco which is one of the important agribusinesses in Indonesia and has contributed to the national, regional and community economies. Seeing this opportunity, conducting a business feasibility study is necessary to improve the Indonesian tobacco industry. This type of research is a field study. The method used is descriptive qualitative method. This research was conducted in Sumurpecung Village, Serang District, Serang Banten Regency. Data analysis techniques in this study include descriptive descriptions to analyze the financial and non-financial aspects. The results of this study indicate that the overall business feasibility in terms of non-financial aspects consisting of legal, marketing, technical, management, social-economic, and environmental impact aspects are declared feasible to run. Likewise, the financial aspect as a whole was declared feasible to run. Based on this, it can be concluded that the tobacco business run by Gans tobacco shop in Serang City is feasible to run based on an assessment of financial and non-financial aspects.

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

The lowest echelons of society have been affected by the global spread of the coronavirus epidemic, which has infected people from all walks of life and altered regional lives and cultural practices. In addition to causing a recession in the national economy, this issue has also decreased peoples' purchasing power and ability to withstand the rising cost of living.This study outlines the efforts made by the Bandung Regency government to provide good guarantees for street children through preventive measures, financial education assistance, fostering enthusiasm and shelter supervision, developing regulations and policies, and providing freedom of choice for street children in the medium term through playing, direct support, approaches to tackling social issues, and suggestions for revenue management. the enhancement of human resources, research into the growth of street children, and evaluation of good street child conduct are all attempts to better society.The problem is that because of spiritual issues, many of them try to escape and destroy necessities of life. Despite having a sizable state budget, it is impossible to employ street children in suitable jobs. Additionally, there is still a dearth of assistance and backing from many organizations.

  The local government has attempted to implement regional autonomy, which has carried out development for 5 years through Regional Original Revenue (PAD) funding. The purpose of this research is to analyze the potential growth rate, as well as forecast the resource's future earnings. This study uses secondary data for the 2017-2021 financial and regional asset management bodies in Central Sulawesi with descriptive analysis. This research technique uses contribution ratio analysis techniques, growth ratios and trend ratios. These results indicate that the contribution of PAD sources found that local taxes and other legitimate PAD are the largest contributors to PAD in Central Sulawesi while levies and business entities still contribute and the elasticity is small, while the growth rate of PAD sources will have a tendency. of fluctuating growth rates.

The government has high hopes for the benefits of Bank Syariah Indonesia because it is a momentum that will affect public awareness of the Islamic financial industry, especially Islamic banking. However, behind the opportunities of an industry there are challenges that must be resolved, as for these challenges are related to increasing financial literacy, how to adapt a new work culture which of course among the three previous Islamic banks has different characteristics, bank management that ensures that integration goes well without sacrificing previous quality resources, and how to create financial services that can compete and be able to accommodate and facilitate financing related to the main program of Islamic banks. The main potential for product development of Bank Syariah Indonesia can make the Islamic finance industry compete both regionally and internationally so that it can help the development of the national economy.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

Penelitian ini bertujuan untuk menguji pengaruh learning organisasi dan kompetensi sumber daya manusia terhadap kepuasan kerja dan kinerja pegawai. Selain itu penelitian ini  menguji pengaruh variabel intervening kepuasan kerja pada hubungan pengaruh learning organisasi dan kompetensi sumber daya manusia terhadap kinerja pegawai. Untuk menguji variabel tersebut, obyek yang digunakan adalah pegawai Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kabupaten Batang sejumlah 135 orang pegawai.  Pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa learning organisasi dan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kepuasan kerja dan kinerja pegawai. Demikian juga pengujian hubungan tidak langsung learning organisasi dan kompetensi sumber daya manusia terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel intervening terhadap kinerja pegawai yang menunjukkan hasil pengaruh positif dan signifikan.  

The aim of this research is to determine the implementation of mitigation and preparedness policies regarding disaster management in the Bima Regency area. This study used descriptive qualitative method. The location of this research is at the Regional Disaster Management Agency (BPBD) Bima Regency Office. Data collection techniques consist of observation, interviews and documentation. The research results show that regional capacity level data in disaster management shows that aspects of community preparedness through PODES data and in-depth interviews with office holders at the sub-district level are still very weak. That due to the weak regional capacity index in efforts to reduce disaster risk, the level of preparedness for various types of disasters in the community is also low, automatically the level of risk that will occur in the community is very vulnerable. Community preparedness policies have not yet become a priority activity. However, in strengthening preparedness, the Regional Government of Bima Regency has implemented institutional technical capacity policies as well as strong disaster emergency management mechanisms with a disaster risk reduction perspective. The Bima Regency Government is also exploring ready disaster contingency plans at all levels of Government, holding regular exercises to test and develop disaster emergency response programs. And most importantly, the Regional Government must provide financial and logistical reserves as well as anticipatory mechanisms that are ready to support effective disaster management efforts. One of the efforts of the Bima Regency Regional Government is to determine priority disasters. Determining priority disasters in Bima Regency using a priority disaster matrix based on data on disaster risk levels and data on trends in disaster occurrence for each type of disaster.

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.

The authority of the Government in collecting taxes and levies from the community and renovating it is not only owned by the Central Government but also falls under the authority of the City Government and Provincial Governments. This is in accordance with the principles of decentralization and the implementation of regional autonomy based on Law Number 32 of 2004 concerning Regional Government, Law Number 33 of 2004 concerning Financial Balance Between Central and Regional Governments, and Law Number 28 of 2009 concerning Regional Taxes and Retribution Regions, Semarang City Regulation Number 9 of 2013 concerning Traditional Market Settings. In the context of managing the market environment in the form of legal services to the community in the market environment, especially traders, the Semarang City Government has issued Regional Regulation Number 4 of 2004 concerning Market Levies. This study raises the problems, namely: 1) How is the management of regional levies by the Semarang City government, 2) What is the Semarang City policy towards the renovation of the Peterongan Market, 3) What is the Semarang City policy towards the regulation of the Semarang City Peterongan market trader after renovation. The purpose of writing this thesis is 1) To know and explain the management of local levies by the Semarang City Government, 2) To find out and explain Semarang City policies towards the renovation of Peterongan Market, 3) To find out and explain the arrangements for the Peterongan market traders in Semarang City after renovation. This research is a qualitative study with a normative juridical approach to determine the realization of the implementation of Semarang City Regional Regulation Number 4 of 2004 concerning Market Levies and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations for market traders. This research was conducted in Peterongan Market, Semarang City, located on Jalan MT. Haryono. The results showed that the Semarang City Government towards market traders was in accordance with the Semarang City Regional Regulation Number 4 of 2004 concerning Market Charges and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations, with several things that are still a note to the Semarang City government for pay more attention to sustainability for the welfare of traditional market traders, physical conditions and market environment.   Keywords : Policy, Traditional Market Management