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This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

This research aims to assess the financial performance of regional government at the Sikka Regency BPKAD office by analyzing financial reports based on vertical and horizontal methods. This was motivated by the instability of financial reports at the BPKAD office. This research uses a quantitative approach. The data collection techniques used in this research are observation and documentation. The data used is in the form of financial reports from the BPKAD office, namely balance sheets, budget realization reports, operational reports, reports on changes in excess budget balances, reports on changes in equity, and cash flows. The data analysis technique used in this research is a simple financial report calculation analysis. The research results show that vertical analysis of these reports shows improvements and changes in the financial and operational performance of regional governments from 2019 to 2020, while the results of horizontal analysis of regional government financial reports show significant changes in several aspects, including income, spending, transfers and financing from 2019 to 2020. Financial performance from 2019-2020 experienced instability or what is usually called fluctuation due to Covid-19 that hit.

The problems raised in this research are (1) whether the inheritance distribution according to decision number: 0548/Pdt.G/2016/PA.Gtlo has been realized on yulianti boki while the barrier is still alive? (2) how do judges mediate the inheritance case number: 0548/Pdt.G/2016/PA.Gtlo in the Gorontalo religious court? This research aimed to determine the realization of the decision number: 0548/Pdt.G/2016/PA.Gtlo on the distribution of inheritance to Yuliyanti Boki, the heir of the Mahjub. To analyze how judges mediate inheritance disputes through decision number: 0548/Pdt.G/2016/PA.Gtlo at the Gorontalo Religious Court, this type of research is field research, namely field observations of the object being studied in order to obtain data that is relevant to matters relating to the problems studied and which focuses on the results of data collection from informants who have been determined, namely the judges of the Gorontalo Religious Court. The judge’s decision showed that Yuliyanti Pakaya was not the primary heir but the mahjub heir who was not entitled to receive the inheritance. However, Yuliyanti Pakaya was still given the distribution of inheritance by the primary heirs voluntarily through the results of mediation conducted by the Gorontalo Religious Court judges.

The Revitalization Development of the Leles People's Market Building Phase III is a government development project overseen by the Garut Regency DISPERINDAG. The construction of this market building began in mid-2021 and was planned to be completed within 120 days of the project plan, however, there were obstacles that resulted in the realization of the construction process requiring additional time to complete the construction. The method used in this study is the Fault Tree Analysis (FTA) method, the purpose of which is to find the fault tree of various errors that will result in the occurrence of unwanted events and the Event Tree Analysis (ETA) method is used to estimate and assess the probability of each consequence. can arise from an event in anticipation of its various consequences. This research methodology uses the concepts used in the survey using questionnaires and interviews with informants/respondents involved in the Catfish Market Revitalization project. There are two main intermediate events that cause delays in the development of the Revitalization of the Leles Garut People's Market, namely structural work / architectural work and work on the completion of side buildings. The result of identifying the total value of the minimum cut set combination probability for the Top Event of 0.9998 is the overall result of the total combination calculation of the minimum cut set. The results of the Initiating scenario impact analysis which has a "High" risk level caused by the Owner due to Rework work in the field, Changes to work plans, Delays in project work targets, There is some work that requires additional working hours.

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.

This research is motivated by the existence of a new policy in the project program to strengthen the profile of Pancasila students in character education, in practice, namely to form Indonesian students who have basic competencies and behaviors that are in accordance with Pancasila values. In order for students to have national character in accordance with Pancasila and the 1945 Constitution, the government issued a project program to strengthen Pancasila student profiles to support the implementation of character education for elementary school students. This study uses a qualitative approach and descriptive method. Data collection techniques by means of interviews, observation, and documentation studies. Data analysis techniques by means of data reduction, data presentation, drawing conclusions and verification, and conducting data validity. The results of this study are 1) school program policies to develop character education are the realization of the school's vision and mission as well as project programs to strengthen the profile of Pancasila students. 2) the process of implementing the project to strengthen the Pancasila student profile based on the Kepmendikbudristek guidelines No. 56 of 2022 Guidelines for Implementing the Curriculum. 3) the obstacles faced are in terms of the family economy and the lack of facilities from schools. 4) efforts made in dealing with obstacles, namely by evaluating consistently, making modules, annual programs, semester programs adapted to programs that will be implemented in schools.

This research is motivated by the existence of a new policy in the project program to strengthen the profile of Pancasila students in character education, in practice, namely to form Indonesian students who have basic competencies and behaviors that are in accordance with Pancasila values. In order for students to have national character in accordance with Pancasila and the 1945 Constitution, the government issued a project program to strengthen Pancasila student profiles to support the implementation of character education for elementary school students. This study uses a qualitative approach and descriptive method. Data collection techniques by means of interviews, observation, and documentation studies. Data analysis techniques by means of data reduction, data presentation, drawing conclusions and verification, and conducting data validity. The results of this study are 1) school program policies to develop character education are the realization of the school's vision and mission as well as project programs to strengthen the profile of Pancasila students. 2) the process of implementing the project to strengthen the Pancasila student profile based on the Kepmendikbudristek guidelines No. 56 of 2022 Guidelines for Implementing the Curriculum. 3) the obstacles faced are in terms of the family economy and the lack of facilities from schools. 4) efforts made in dealing with obstacles, namely by evaluating consistently, making modules, annual programs, semester programs adapted to programs that will be implemented in schools.

The final work aims to introduce the form of water lily as an ornamental water plant into graphic artworks by visualizing the shape of flower figures, animals, and other supporting objects found in lotus flowers.There are several stages carried out in accordance with the method used in the creation of the work, namely: Preparation is an observation related to the initial idea of the author's interest, Elaboration is the stage of exploring and displaying the beauty of lotus flowers reviewed from the internet, a collection of images and field surveys, Synthesis is the stage of starting to design how the work will be made in accordance with the title, Concept realization is the stage of the work process and completion is the final stage in the work.The results achieved in the creation of graphic art works are entitled "The Beginning of Life, Life's Journey, Self Shadow, Competition, Resilience, Dark Path, Independence, Basic Strength, Equality, Life's Journey, and Peak Success".

This study aims to analyze the role and function of the Archipelago Brondong Fishing Port for improving the maritime economy in Lamongan Regency. Among them are the factors that affect fishermen's income, the role of PPN Brondong in the maritime sector, as well as the potential and realization of the maritime economy of PPN Brondong in Lamongan Regency. The analytical method used is descriptive method through a qualitative approach, in its application using primary and secondary data from the research results that have been analyzed. The author uses a triangulation technique to be able to validate data and draw conclusions about the role and function of the Archipelago Brondong Fishing Port for improving the maritime economy in Lamongan Regency. The results of the study prove that the role and function of the Archipelago Brondong Fishing Port have an important influence on the potential for adding added value to the maritime economy in Lamongan Regency.

The growth of businesses on a micro, small and medium scale is in line with technological advances that are also experiencing rapid development. The Internet is one of the technological advancements that can be used for online product marketing, either through social media or e-commerce. Digital marketing and branding are the right marketing and media strategies to reach a wider market. This digital marketing and branding assistance activity aims to educate and facilitate MSMEs in Musir Lor Village to reach their consumers globally. Using the ABCD method through an approach that focuses on assets owned by MSMEs, this devotion activity seeks the realization of a social life order so that people can become perpetrators and determine development efforts in their environment. This assistance activity uses an object, namely MSME "Kiara Snack " Ibu Marfi'ah, which produces a variety of cakes and traditional snacks. The result of this assistance activity is the creation of logo design, registration of NIB, updating packaging design, interactive content creation and digital marketing through social media and e-commerce.

Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.

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

The objective of this research is to determine the influence of general allocation funds, special allocation funds, and revenue sharing funds on the financial independence of districts/cities in East Java. The research adopts a quantitative approach with secondary data taken from the TKDD Realization Report of districts/cities in East Java from 2018 to 2022, available on the DJPK website. The sampling technique used is purposive sampling, resulting in 29 samples. The analysis employed is multiple linear analysis. The findings of the research indicate that, partially, general allocation funds and special allocation funds have an impact on the financial independence of the region, while revenue sharing funds do not affect the financial independence of the region

The purpose of this study was to determine the effectiveness and efficiency of managing village fund allocations in increasing physical development in Loleo Jaya Village, Morotai District, North Morotai Island Regency.  The type of research used is descriptive qualitative analysis. Collecting qualitative descriptive analysis data utilizing observation, documentation and interviews.  Data in the form of village fund realization reports were taken in Loleo Jaya Village, North Morotai District, Morotai Island Regency.  The purpose of the analysis is to find out that the management of village fund allocations has been effective, to know that the management of village fund allocations has been efficient, and to find out what factors influence the effectiveness and efficiency of village fund allocations.  The results of this study are Loleo Jaya Village, North Morotai District, Morotai Island Regency for the last three years. Analysis of the effectiveness ratio of village funds from 2020 was 137.02%, in 2021 was 101.09% and in 2022 was 104.75% meaning budget absorption for the last three years has met the performance criteria for the effectiveness of village funds very well.  Analysis of the efficiency ratio of village funds from 2020 (73.86%) is not efficient, 2021 (98.11%) is not efficient, and 2022 (38.00%) is less efficient, meaning that the absorption of the village budget from the last three years has not been maximized according to the criteria performance is still lacking efficiency.  There are 3 factors inhibiting effectiveness and efficiency in allocating village funds in Loleo Jaya Village, North Morotai District, namely: 1. Delays in disbursing village funds, 2. Lack of quality human resources, 3. Lazy culture and lack of community participation.  

The primary objective of this study is to determine the performance of spending expenditure in the budget realization report at the Department of Culture and Tourism in North Toraja Regency. The method that used in this case study is Quantitative Descriptive Analysis. The data entry used in this thesis have multiple category which are Expenditure Variance Analysis Techniques, Expenditure Compatibility Analysis, Expenditure Growth Analysis and Efficiency Analysis. The outcome of this study prove that the expenditure performance in the budget realization report for the North Toraja Regency Culture and Tourism Industries which is from 2019-2021 can be seen from the expenditure variance with an average of 17.27%. According to the research of expenditure, the spending growth has an increase by 29.56% for the year 2020, meanwhile for the year 2021 the growth has an increase of 0.76%. Based on the analysis of compatibility, the spending ratio of operating expenditure it is categorized as suitable because it has an average of 72.18%. On the other hand, the capital expenditure ratio it is categorized quite relevant because it has an average of 46.48%. Thus, the analysis of expenditure efficiency it is categorized as the most satisfactory because it has an average effectiveness level which from year 2019 till 2021 reaching 84.44%.

This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.

This research was conducted to analyze the financial performance of the Magelang Regency Government in 2019-2021. This study uses financial ratio analysis, namely the effectiveness ratio and efficiency ratio. The research method used is descriptive qualitative using Magelang Regency Budget Realization Report (LRA) data for 2019-2021. From this research, it was faound that in 2019 the effectiveness rate was 94.52%, the efficiency rate was 89.98%, then in 2020 it had an effectiveness ratio of 124.21% and an efficiency ratio of 89.61% and in 2021 it had an effectiveness ratio of 103.71% and an efficiency ratio of 87.89%. Based on the results of the research that has been done, the Regional Government of Magelang Regency is expected to be able to carry out an evaluation by looking at the ratio of effectiveness and efficiency for the coming year.

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 making this final work is to visualize verses about being grateful for the blessings bestowed by Allah SWT, with the aim of direct preaching to oneself, appreciators and the general public. The method in making this work goes through several stages, namely: Preparation (observing and exploring), Elaboration (finding and gathering references), Synthesis (implementing main ideas/ideas), Concept Realization (creating works) and Completion Stage (in the form of reports and exhibitions of works end). In creating the work, the author uses acrylic paint and mixed media in the form of paper on canvas. The ten works that the author made each contain the theme of gratitude to Allah SWT, the resulting works measuring 100 x 120 cm with the title include: Al-Quran, Allah's Creatures, Sun and Moon, Plants, Sky without pillars , Earth where life is, The vast ocean, Balance of Justice, Pearl and Marjan, Every moment is busy.