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The application of good governance in public services in the district is expected to create a government system that is more responsive, accountable and oriented to the interests of the community. This study aims to determine the application of the principles of good governance in public services in the East Semarang District Office of Semarang City as well as to find out the supporting and inhibiting factors. The research method used is descriptive qualitative with data collection techniques through in-depth interviews with informants, namely the district head, service section head and service users. The results of the study show that the principles of accountability have been implemented through coordination, program outreach, effective communication, officer competence, commitment, honesty and democracy, the principles of transparency have been implemented through information disclosure and easy access to services, democratic principles have been implemented through the involvement of officers, accountability, integrity, following up on public complaints and a straightforward mechanism. The application of the principle of the Rule of Law is carried out by providing services to the public that are fair and do not discriminate, employees carry out their duties in accordance with existing rules. Factors supporting the implementation of good governance in the East Semarang District Office are effective communication; adequate resources; disposition shows honesty, commitment, and democracy; The bureaucratic structure is reflected in the program implementation mechanism according to the Standard Operating Procedure (SOP) and is easy to understand as stated in the program/policy guidelines and implementing organizational structure. The obstacles are the lack of understanding by the apparatus of the principles of Good Governance, inadequate facilities and lack of discipline by the apparatus during working hours and the lack of community participation.

Islamic Financial Institutions (LKS) exist as an option and alternative to the needs of the community according to sharia and far from usury as it is in Islamic Financial Institutions (LKS). LKS comes with a concept and system that can meet the demands and needs of the community, with a profit and risk sharing system that prioritizes the principles of fairness and solidarity in doing business, both taking and taking risks. The basics in the LKS include the principle of saving or (al-wadi'ah), the principle of profit sharing including mudharabah and musyarakah, the principle of buying and selling which includes murabahah, salam and istishna, the principle of leasing (ijarah) and the principle of servitude. Including wakalah, kafalah, hawalah, rahn, qardh, sharf. The purpose of this article is to explain the implementation of financing principles in Islamic financial institutions. This study uses qualitative methods based on information gathering. The implementation of sharia principles in Islamic financial institutions is something that is very urgent and important to implement, which is the core of the operations of Islamic financial institutions. Fairness, Partnership, Transparency, Universal. Financing is one type of product and activity of Islamic banks in channeling funds to other parties whose operations are based on sharia principles.

This study aims to analyze the efficiency of sharia operations in the hotel industry by using sharia operational management approach in the check-in and check-out process. Operational efficiency is a key factor in the success of a hospitality business, and with the Islamic operational management approach, aspects of sharia are also integrated into operational processes.The research method used in this study is descriptive analysis by collecting data from various sources, including literature studies, field observations, and interviews with hotel managers who apply Islamic operational principles. The collected data was analyzed using a qualitative approach to gain deep insight into the operational efficiency of Sharia. The results of the analysis show that the application of sharia operational management in the check-in and check-out process can improve operational efficiency in the hotel industry. Some of the measures taken include the use of technology to speed up the check-in process, staff training in terms of friendly and efficient service in accordance with sharia principles, and the implementation of policies that promote integrity and transparency.In conclusion, the Islamic operational management approach can provide great benefits for the hotel industry in achieving operational efficiency. By paying attention to sharia aspects in the check-in and check-out process, the hotel can meet the needs of guests who want services that are in accordance with sharia values. In addition, the use of technology and proper staff training also play an important role in improving overall operational efficiency.

Selodang Kelapa Market was previously known as the Floating market because it was built on the Indragiri river in the Tembilahan District of the city, over time, the market building has begun to run out of age, some parts of the market were damaged and part of the market floor collapsed making the Indragiri Hilir Government immediately relocate market traders by building temporary shelters (TPS). The purpose of this study is to determine the application of Good governance in the relocation of the Coconut Selodang Market in Indragiri Hilir Regency and the inhibiting factors of the implementation of Good governance in the relocation of the Coconut Selodang Market in Indragiri Hilir Regency. This research uses the theory of Good Governance Characteristics according to UNDP in Mardiasmo (2004) there are seven indicators, namely Participation, transparency, responsiveness, justice, effective and efficient, accountable, and the rule of law. This type of research is descriptive qualitative research. The collection of necessary data, both primary and secondary data, is collected through interviews, observations, documentation, then analyzed so that conclusions can be drawn. The result of this study is that the principles of Good Governance in the relocation of the Coconut Selodang Market in Indragiri Hilir Regency have not been implemented properly, as for the constraints, namely budget constraints, lack of awareness of traders and the location of development.

Making this soap aims to provide an explanation for making solid soap made from lemon essential oil as an effort to improve community skills and can be applied by the community in the future as a business. Soap making is done by heating coconut oil at a temperature of 800C. Mix 30% NaOH with heated oil until it becomes homogeneous, stirring continuously until the saponification process is perfect. Add the stearic acid which has been dissolved in the alcohol and stir until smooth, add the white sugar and stir again, add the glycerin while stirring, add the foam booster while continuing to stir until the mixture becomes homogeneous. Add coloring and fragrance, namely lemon oil, which is carried out at 400C. Pour the mixture into the mold and let it sit for 15-30 minutes. The soap has hardened and can be removed from the mold. The tests performed were preference, allergy, aroma, color, froth and density tests. The result shows that solid soap has been successfully made, but still requires some further refinement regarding the density and transparency of the soap. With the procedures for making soap and the analytical test that the author described above, new knowledge and skills can be used for the community as well as solid soap business opportunities

This community engagement research aims to provide assistance in simple bookkeeping to orphanages with the objective of improving transparency, accuracy, and financial management effectiveness. The assistance method involves a series of activities, including basic training in simple bookkeeping, the development of easily comprehensible financial report formats, and the provision of guidance and direct supervision in day-to-day financial record-keeping. Evaluation and monitoring are conducted throughout the assistance period to measure progress and ensure alignment with the specific needs of the orphanages. The research findings indicate that the provision of simple bookkeeping assistance offers significant benefits to orphanages. The financial recording skills of the administrators improve, leading to more accurate and trustworthy financial reports. Furthermore, transparency in financial management increases, thereby fostering trust and participation from relevant stakeholders such as donors and regulatory bodies. The implementation of a simple bookkeeping system also aids administrators in making better decisions based on the available financial information

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.

The purpose of this study was to identify the management of Goa Boki Maruru, find out the facilities provided for Goa Boki Maruru and develop a model for the development of Goa Boki Maruru. The method in this study was the survey method, namely a research technique through direct observation of a symptom or gathering information through interview guides, questionnaires. The involvement of these various parties can be seen as sufficient in encouraging tourism. However, currently there is no synergy between stakeholders in tourism management activities. Then it has not yet facilitated the management of Boki Maruru tourism as well as regulation and funding as well as assistance and direction. The research results in the FGD also have not found implementation in management activities from the local government as a dimension of Geopark development. In the management development dimension, it was found that there was no monitoring, evaluation, conservation, education and creative economic improvement program from the Government, and there was still a lack of efforts to increase community capacity related to Boki Maruru tourism management. The dimension of developing community-based strengthening shows that there is no transparency and accountability in tourism management due to the lack of basic management and the basics of tourism management by community organizations. It is recommended that the Geopark development model be through: increasing social responsibility, utilizing digital media, increasing community HR cabality, implementing Boki Maruru management training programs for community tourism organizations, and increasing collaboration with academic and private stakeholders.

The goal of this study was to determine whether environmental performance and environmental disclosure have an impact on the return on assets of the food and beverage industry. The three parameters we took into consideration for this study were return on assets (ROA), environmental performance (EP), and environmental disclosure (ED). The food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 make up the study's population. Five samples of businesses are chosen using the intentional sampling approach and certain criteria and attributes. Using the hypothesis t test and the hypothesis F test to test hypotheses Analyze data using IBM SPSS Statistics 22. The findings of the hypothesis t test indicated that the relevance of the ROA is not significantly impacted by environmental performance. According to the results of the hypothesis t test, the relevance score of (0.92) ˃  0.05 for the ROA is not substantially impacted by environmental performance. However, environmental disclosure significantly affects ROA, with a significance value of  (0.002) ˂ 0.05. The results of the hypothesis F test revealed that environmental performance and environmental disclosure have a significant impact on ROA, with a significance value of (0.92) ˃ 0.05.

This study aims to analyze the systems and procedures for disbursing cash in the stockist business regarding the suitability of the performance procedure system, as well as implementing strong internal controls so as to benefit from the implementation of compliance audits in the internal control of cash disbursements, such as increasing the effectiveness and efficiency of the cash purchase process, reducing the risk abuse and fraud, as well as increasing accountability and transparency in the management of funds. By using the basis of theories about systems and procedures, compliance audits, and internal control of cash disbursements, as well as qualitative descriptive methods based on primary data collected from interviews and observations. Data analysis will involve categorizing and finding patterns or themes that emerge from the data. The result of the research is that the stockist business flowchart systems and procedures show weak internal controls, due to not implementing supporting document verification, transaction security, as well as employee training and awareness. So that it can beupdated by adding IT, accounting, and internal audit, as well as implementing compliance auditing and internal control.

The purpose of this research is to find out how the effect of accountability and transparency on employee performance. The location of this research was carried out in the PUPESDM Service Environment, especially the BALAI PIALAM DIY. The method used is quantitative and the technique used is by distributing questionnaires to BALAI PIALAM DIY employees. The results of the study show that accountability and transparency have a positive effect on employee performance. Accountability and transparency do not have a positive effect on employee performance with gender moderation. With the influence of accountability and transparency on employee performance which is optimal, it is hoped that it is necessary to evaluate the results of work programs, because evaluation is a benchmark or reference for agencies to continue to develop and be able to improve the quality of employee performance to become more qualified.

Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS  supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means

This study aims to analyze the level of compliance of Land and Building Tax (PBB) taxpayers in Karumbu Village, Langgudu District, Bima Regency. The research focuses on identifying factors influencing taxpayer compliance, including awareness, education, income levels, government service quality, and law enforcement. The study uses a descriptive quantitative method with secondary data from 2016 to 2019 obtained from the local tax office and village administration records. The results show that taxpayer compliance fluctuated from 2016 to 2018 but increased significantly in 2019, rising from 68% to 80%. This improvement is associated with enhanced taxpayer awareness, the effectiveness of tax officers’ performance, and the support of the village government through counseling and supervision. Education and economic stability were also found to be important determinants of compliance. However, some obstacles remain, such as low education levels and limited public understanding of tax benefits. The study concludes that sustainable tax compliance requires a comprehensive strategy involving community education, improved fiscal service quality, and strengthened transparency in tax fund management.

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 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.

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.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

The evaluation of trainer performance plays a critical role in maintaining the quality and reputation of LKP Bina Karya Mandiri as a non-formal training institution. This study aims to assess trainer performance objectively using the Simple Additive Weighting (SAW) method as part of a Decision Support Sistem (DSS). A descriptive-quantitative approach was employed through a case study involving five trainers: Wasito, Diah Rita Sari, Ahmad Jayadi, Bayu Adi Guna, and Komarudin. Data were collected through observation and surveys based on four primary criteria: Material Mastery, Teaching Methods, Participant Satisfaction, and Discipline, each assigned a predetermined weight. The findings indicate that the SAW method effectively transforms performance data into a structured and interpretable ranking. Based on preference value calculations, Bayu Adi Guna achieved the highest score of 0.935, followed by Wasito, Komarudin, Ahmad Jayadi, and Diah Rita Sari. These results demonstrate that SAW is a reliable tool for supporting decision-making in trainer performance evaluation. The implications of this study suggest that training institutions can adopt SAW to enhance objectivity, transparency, and efficiency in performance assessments, thereby strengthening human resource management practices.