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In 2023, Batam City will record 550 homeless people and beggars undergoing rehabilitation. In 2024 (January-July), this number will drop significantly to 237. The aim of this research is to determine government collaboration in handling homeless people and beggars in Batam City. The method used is descriptive qualitative, there are eight informants with data collection techniques through interviews, observation and documentation. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. This research uses Collaborative Governance theory from Deseve, namely Network Structure (Organizational Structure), Commitment to a Commom Purpose (Commitment to the goal), Trust Among the Participants (mutual trust between actors), the existence of Governance Certainty, Access to Authority (Access to power), Distributive Accountability (Sharing responsibility), Information Sharing (Sharing Information), Access to Resources (Access to Resources. The findings obtained are (1) Network Structure: Satpol PP carries out patrols and the Social Service supports it through the formation of a Rapid Response Team (TRC). (2) Commitment to a Common Purpose: Satpol PP and the Social Service are committed to outreach and reducing the number of Social Welfare Recipients, which is evaluated based on the budget. (3) Trust Among the Participants: collaboration between Satpol PP and the Social Service is running well thanks to open communication, regular coordination meetings, and mutual assistance. (4) There is certainty of governance: the role of Satpol PP and the Social Service is regulated in Regional Regulation No. 6 of 2002 and received support from other institutions. (5) Access to Authority: handling homeless people is regulated by Law no. 23 of 2014, with Satpol PP on patrol duty and the Social Service handling social problems through a budget supervised by the Inspectorate and BPK. (6) Distributive Accountability: The Social Service appoints the relevant OPD and forms a TRC which collaborates with Satpol PP in networking, while the TRC supports large or special activities. (7) Information Sharing: The Social Service shares the latest data and regulations in coordination meetings. (8) Access to Resources: Satpol PP and TRC have resources with a supporting budget as well as contributions from Srikandi PLN in counseling, equipment, and Pelni for the repatriation of homeless people and beggars. Therefore, researchers put forward suggestions, namely that the government should reach out more to the community and provide full assistance so that homelessness and beggars can be reduced.

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

The success of government publications to the public cannot be separated from the role of public relations (public relations). Public relations or better known as PR (Public Relations) has a very large role and is very much needed by leaders. "Publication is very important, because then the public will know what the leaders or regional heads are doing. If there is no publication, it is as if the regional head is not working even though he has worked hard. This study aims to find out the role and function of Public Relations in Publication at the South Sulawesi Provincial Marine and Fisheries Office. This study uses a qualitative method with a qualitative descriptive approach, the data collection technique is through observation, interviews and documentation. while the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study show that one of the roles of public relations at the South Sulawesi Provincial Marine and Fisheries Office is to make publications about the activities of the South Sulawesi Provincial Marine and Fisheries Office which have an impact on how to create a good image for OPD (Regional Apparatus Organizations). these publication activities are published through social media, print media or electronic media. The social media used include Facebook, Instagram, YouTube, but it is still in personal content, not on the official website of the South Sulawesi Provincial Marine and Fisheries Service. Later, after being thrown to the public, it will be entered into the official website of the South Sulawesi Provincial Marine and Fisheries Service. The function of public relations in the South Sulawesi Provincial Marine and Fisheries Service is how to provide information to the public or community, in other words, how to invite other Regional Apparatus Organizations to popularize news about the South Sulawesi Provincial Marine and Fisheries Service, especially the South Sulawesi Provincial Marine and Fisheries Service.

This research focuses on the implementation of flood management policies in South Tangerang City with suboptimal flood management problems. The problems that were found were that the coordination carried out by stakeholders was tentative, there were obstacles in communication on the condition of the social environment, expecially in terms of public awareness of protecting the environment, was still lacking because rubbish was still found in rivers and canals. The aim of this research is to determine the extent of implementation of flood management policies in South Tangerang City. This research uses a qualitative approach with descriptive methods, and data is obtained trought observation, interviews and documentation. This research uses the Van Meter and Van Horn theory with 6 (six) indicator, namely: a) Policy Size and Objectives; b) Resources; c) Characteristics of The Implementing Agent; d) Attitude and Tendencies; e) Inter-Organizational Communication and Implementation Activies; f) Economic, Social and Political Environment. The result of the study show that policy measures and standards are appropriate but there needs to be an increase in disaster outreach and training. Then the quantitiy or number of Task Forces to go into the field is still insufficient. The availability of an organizational structure and regulations responsible for implementing flood management is quite good. Policy implementers understanding of flood management policies in quite good and has received a positive response from policy implementers. Apart from that, the communication that exists between OPDs and village officials is quite good, characterized by delibration. The economic, social and political environmental conditions are quite good, but there needs to be an increase in public awareness of protecting the environment by not throwing rubbish into rivers or waterways. 

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

The government implements the Regional Management Information System (SIMDA) with the aim of facilitating financial management to achieve reliable financial reports and as a reference in decision-making. The purpose of this study is to identify the impact of user understanding, top management support, and user interest on SIMDA implementation. The research adopts a quantitative approach by collecting primary data through questionnaires distributed to 72 respondents from 24 Regional Device Organizations (OPD) in Langsa City, using purposive sampling method. Data analysis is conducted through multiple linear regression using IBM SPSS 25 software. The study results indicate that user understanding has a significant impact on SIMDA implementation, while top management support and user interest do not have significant individual impacts. However, overall, user understanding, top management support, and user interest collectively have a significant impact on SIMDA implementation.

The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.

Good management of regional assets or regional property as a strategic policy for regional officials. Good and accountable regional asset management means that OPD will receive funding sources to finance development in the region. In managing regional assets, regional governments must pay attention to planning needs for budgeting, procurement, receipt, storage and distribution, use, administration, utilization, security and maintenance, assessment, write-off, transfer, guidance, supervision and control, financing. The entire asset management process is in order to achieve management objectives in an efficient and effective manner so that regional wealth can be used in public services and obtain regional (non-tax) income. Implementing regional needs planning and regional governments preparing Regional Asset Balances (NAD) as part of implementing good and accountable governance.  

In this research, quantitative methods were used to measure the influence of competency and social support on employee performance at the Regional Apparatus Organization (OPD) Office of Penajam District, North Penajam Paser Regency. This research aims to determine and analyze the impact of Human Resource Competency on Employee Performance. Second, this research aims to understand and analyze the Effect of Social Support on Employee Performance and third, this research also aims to evaluate the simultaneous impact of Human Resource Competency and Social Support on Employee Performance in Regional Apparatus Organizations (OPD) Penajam District, Penajam Regency North Paser. The research results show that employee competency has a positive and significant impact on their performance in the Penajam District OPD. This illustrates that the higher the level of competency, the more optimal the employee's performance, in line with the concept that skills and abilities directly influence work results. Additionally, social support also plays an important role, with the finding that support from colleagues and superiors creates a conducive work environment, increases motivation, and reduces stress levels, contributing to improved overall performance. Simultaneously, the combination of competence and social support also has a positive and significant impact on employee performance in the Penajam District OPD, emphasizing the importance of having adequate skills and social support in creating optimal conditions for improving performance.

This research is motivated by business networks to expand professional networks, create opportunities and businesses or jobs. Achieving professional success relies heavily on having a network of quality contacts. Therefore, networking is key in work life. Breakfast in the morning has become a culture for Indonesian people. The breakfast culture has become an activity as evidenced by the diversity of sellers offering various types of food suitable for breakfast. Breakfast is an activity of eating and drinking between morning and 9 o'clock to meet nutritional needs. Based on the above, easy and practical rice innovation is needed. To respond to this, the author conducted marketing development strategy research on business networks carried out by the UMKM Nasi Gigit Candu. The aim of this research is to find out the marketing development strategy for the Nasi Gigit Candu business network. This research was conducted directly with the owner of Nasi Gigit Opium. This research looks for how the development of business network marketing is carried out by entrepreneurs of the Nasi Gigit Opium Business to decide on product marketing development starting from making breakfast products to products that are marketed into the hands of consumers. This research uses qualitative and quantitative methods, namely by direct interviews with Nasi Gigit Opdu MSME owners and financial management.

This study aims to determine how effective the implementation of local government information systems (SIPD) in supporting financial reporting at OPDs in Mataram City, namely RSUD X. This research uses descriptive qualitative methods with data collection techniques in the form of observations and interviews. The research analysis refers to the UTAUT effectiveness indicators consisting of Performance Expectancy, Effort Expectancy, Social Influences and Facilitating Conditions. The results of this study indicate that the implementation of SIPD in supporting financial reporting at RSUD X when viewed in terms of indicators of performance expectancy, effort expectancy and facilitating conditions is still less effective because in its implementation SIPD still has many weakness both in terms of system stability and the availability of features needed, while for indicators of social influences SIPD can already be categorized as effective because the implementation of financial report data entry is adapted to user needs.

At present, the Industrial Revolution 4.0 is not only happening in the industrial world but also in government agencies that apply technology to fulfill service needs to the community. The government is expected to answer all community needs by providing the best services based on information technology. One of them is the Jambi City Public Complaint Information System Applications or Online-Based Jambi City Community Complaint Application (SiKesal) is a form of information technology-based service application for incoming public complaints dominated by infrastructure, roads, drainage, cleanliness, street lights, clean water, and parking problems and about damage to be repaired. With the public complaint report, it will not be followed up by the relevant OPD admin, so it is necessary to train how to use the SiKesal application for OPD Admins in Jambi City so that each OPD admin knows what to do. On this basis, in the community service program (PkM) activities on this occasion, assistance in using the SiKesal application for OPD admins in the Jambi City which is one of the right solutions for the government to improve government services to the community so that public satisfaction and trust in the government can increase.

This research aims to assess how internal control, information technology, and staff competence influence the quality of financial reporting in Kota Langsa. The research methodology employed is quantitative, utilizing primary data. All Local Government Units (OPD) in Kota Langsa, totaling 33, were taken as the sample, with three respondents from each OPD, resulting in a total of 99 respondents. The sample selection was done through purposive sampling.Data were collected through questionnaire distribution and the use of measurement tools such as validity and reliability tests. Data analysis employed multiple linear regression analysis, with hypothesis testing using t-tests and F-tests. The regression analysis results indicated that internal control has a significant positive influence on the quality of financial information in the reports. Conversely, information technology does not have a significant impact, while staff competence also has a significant positive effect.In summary, this research demonstrates that internal control and staff competence play vital roles in enhancing the quality of financial reporting in Kota Langsa, whereas information technology does not have a significant impact

This study aims to determine, and obtain empirical evidence about the effect of public sector financing, good governance and internal control on government performance in OPD South Buru district on Maluku Province. The population in this study is the employees who work in Regional Apparatus Organization (OPD), in South Buru Regency,Maluku Province. This research models uses descriptive quantitative, with data sources in the form of primary data. The sample used in this study was selected through the purposive sampling method with a total sample of 100 respondents. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 16. The results of the study show that the results of the public accounting sector and good governance have a significant effect on the performance of government agencies in South Buru Regency. Whereas, internal control does not have a significant impact on the performance of government agencies in South Buru Regency, on Maluku Province.

This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

Pelayanan public kepada masyarakat merupakan salah satu tugas atau fungsi penting Pemerintah dalam menyelenggarakan tugas-tugas pemerintahannya. Pemerintah harus mampu mengembangkan kemampuan dan kreativitasnya untuk memberikan pelayanan publik yang sesuai dengan kebutuhan masyarakat karena kualitas pelayanan kepada masyarakat menjadi salah satu indicator dari keberhasilan penyelenggaraan pemerintah. Pajak adalah iuran yang berupa uang dari rakyat kepada Negara berdasarkan undang-undang yang dapat dipaksakan dengan tidak mendapat jasa timba lbalik (kontraprestasi) yang langsung dapat ditunjuk atau digunakan untuk membayar pengeluaran umum. Dalam hal mengurusi surat-sura tkelengkapan dan kepemilikan mengenai kendaraan bermotor pemerintah telah membentuk kantor SAMSAT. Adapun tugas  yang dilakukan dalam di Instansi ini adalah mengikuti kegiatan ATT, dimana kegiataan tersebut di fokuskan di beberapa OPD di Kota Palu dikarenakan banyaknya ASN yang tidak taat dalam pembayaran pajak kendaraan dinas.

Kecenderungan copy paste masih menghantui sementara dengan kepmendagri 050-5889 tidak lagi memungkinkan untuk merancang sub kegiatan. Dilain pihak evaluasi yang harus dilakukan acapkali harus bertabrakan dengan perencanaan. Evaluasi tidak lagi menjadi bahan utama untuk merumuskan perencanaan. Blanded yang harus tercipta dalam SAKIP, tidak memberikan kontribusi bagi perencanaan yang ideal. Dampaknya pada LKJiP OPD.

Kemajuan di bidang teknologi yang pesat membuat banyak organisasi terdorong untuk merencanakan dan menjalankan strategi bisnis untuk meningkatkan kinerja organisasi, maka sebuah organisasi harus mempunyai perencanaan strategi sistem informasi untuk mendukung tercapainya strategi bisnis. Pemerintah Kota Salatiga sudah memiliki dan menerapkan sistem informasi dalam mendukung proses bisnis dalam menjalankan sistem pemerintahannya, namun belum terintegrasi ke semua organisasi perangkat daerah (OPD). Metodologi perencanaan strategis sistem informasi yang digunakan dalam penelitian ini adalah Ward and Peppard dengan menggunakan analisis Value Chain Activity, SWOT, dan Mc Farlan’s Strategic Grid. Penelitian ini menghasilkan usulan portofolio aplikasi untuk memberikan gambaran dalam penerapan SI/TI dalam rangka menyelaraskan strategi bisnis dan visi misi Pemerintah Kota Salatiga.

Penelitian ini bertujuan untuk mengetahui Pengaruh Kejelasan Sasaran Anggaran (X1) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y), Pengaruh Penerapan Akuntansi Sektor Pubik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah  (Y). Pengaruh secara simultan Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik  (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) tidak berpengaruh signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 1,033 < 1,669 dan nilai signifikasi t sebesar 0,306 > 0,05. sedangkan Penerapan Akuntansi Sektor Publik (X2) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,657 > 1,669 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2), berpengaruh secara simultan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan   sebesar 36,903 > 2,75. dan nilai signifikasi F sebesar 0,000 < 0,05.

Penelitian ini bertujuan untuk mengetahui pengaruh Good Governance (X1) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pemahaman Akuntansi (X2) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y) serta pengaruh secara simultan Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). penelitian ini merupakan penelitian kuantitatif dengan  pendekatan asosiatif. Jenis data yan digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dari penyebaran kuesioner.penelitian ini dilakukandengan menggunakan metode total sampling, dimana seluruh anggota populasi dijadikan sampel. Sampel dalam penelitianini adalah Kepala OPD, bendahara OPD dan Kepala Sub Bagian Keuangan OPD yang berada di Kabupaten Tanah Datar. Hasil penelitian menunjukkan bahwa secara parsial Good Governance (X1) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 11,840 > ttabel sebesar 1,675 dan nilai signifikansinya 0,000 < 0,05. Pemahaman Akuntansi (X2) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,016 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,000 < 0,05. Kemudian, Pengendalian Akuntansi (X3) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 2,796 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,007 < 0,05. Serta Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan Fhitung sebesar 134,300 > Ftabel sebesar  dan nilai signifikansinya sebesar 0,000 < 0,05.