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Delegating power in land transactions plays a crucial role in ensuring legal certainty and protection in Indonesia. This study examines the legal implications of granting power of attorney in land sales, focusing on the prohibition of absolute power as regulated under the Instruction of the Minister of Home Affairs No. 14 of 1982 and Government Regulation No. 24 of 1997. The research identifies issues arising from the misuse of power of attorney, which is often used to disguise unlawful land ownership transfers. Using a normative legal research method, this study analyzes legislative provisions, judicial interpretations, and case law to evaluate the legality of power of attorney in land transactions. The findings reveal that despite legal prohibitions, loopholes allow misuse, creating risks of legal uncertainty. The study concludes that stricter enforcement and regulatory refinements are needed to prevent such misuse and enhance legal protection for all parties involved.

This study examines the contributions of Imam Abu Hasan Al-Ash'ari and Imam Abu Mansur Al-Maturidi in shaping the Ahlussunnah wal Jama'ah (Aswaja) school of thought and its implications for Islamic education. Both imams are considered foundational figures in Islamic theology, and their ideas have influenced the development of the creed (aqidah), Islamic theology (ilm al-kalam), and Islamic philosophy in various Islamic educational institutions throughout history. Through a qualitative research method with a literature review approach, this study analyzes both primary and secondary sources, including classical texts and modern interpretations, to assess the relevance of their thoughts in the context of contemporary Islamic education systems. The findings indicate that the Ash‘arite and Maturidite theological frameworks, which emphasize the balance between revelation and rationality, have been instrumental in shaping curricula, teaching methodologies, and approaches to religious understanding. The concept of moderation, or wasatiyyah, in both theological schools is central to this approach, encouraging a balanced interpretation of Islamic teachings that addresses modern challenges. The study concludes that integrating the principles of Ash‘arite and Maturidite theology into contemporary educational practices offers valuable insights into fostering a more inclusive, balanced, and rational approach to Islamic learning.

Manga, or Japanese comics, are becoming increasingly popular among Indonesian boys and can be easily found online. Fujoshi refers to female fans and fundashi refers to male fans of the “boys love” genre, which is characterized by romantic comedies involving male protagonists in media such as literature, anime, and video games. The intensity of reading a particular “boys love manga” genre and a favorable view of homosexuality are the focus of this study. A correlation coefficient of 0.227 was obtained, indicating a weak but positive relationship of 22.7%, between the two variables in this study using a quantitative correlational method. A total of 351 participants in this study were tested for their hypotheses using the Pearson Product Moment correlation. Individual attitudes can be shaped by many factors, including their own life experiences, the opinions of influential people in their lives, cultural norms, the media, the education system, religious organizations, and even their own emotions. All those who took part in this study found a positive interpretation of homosexuality that brought tolerance.

This study aims to analyze the implementation of short text analysis strategies in Maharah Qira’ah to enhance Arabic language comprehension at Madrasah Aliyah Al-Masduqiyah Patokan Kraksaan. Maharah Qira’ah, as one of the core skills in Arabic language learning, requires a deep understanding of language structures and text meanings. Therefore, short text analysis strategies are applied as a method to strengthen students’ understanding of vocabulary, grammar, and contextual meaning in Arabic texts. This research employs a descriptive qualitative approach with data collection techniques, including observation, interviews, and documentation. The findings indicate that using short texts in Maharah Qira’ah instruction has a positive impact on students' comprehension, particularly in word meaning interpretation, sentence structure understanding, and critical thinking skills. However, the study also identifies several challenges, such as students' limited vocabulary, text difficulty levels, and insufficient teaching resources. By understanding the benefits and challenges, this strategy can be further developed through more innovative approaches, such as digital media utilization and the integration of contextual learning methods in Arabic language instruction. This study is expected to contribute to the development of Arabic language teaching methods at the Madrasah Aliyah level.  

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

This research focuses on assessing the efficacy of a method that integrates Convolutional Neural Networks (CNN) with Decision Trees for the detection of phishing URLs. Phishing represents a major cyber threat, where cybercriminals attempt to deceive individuals into disclosing sensitive information via fraudulent websites. As the frequency of phishing attacks continues to rise, there is a pressing need for effective detection and prevention strategies. In this investigation, a dataset comprising both phishing and legitimate URLs was utilized to train a CNN-Decision Tree model. The training phase includes feature extraction from URLs using CNN, which excels at identifying intricate patterns within the data, followed by classification through Decision Trees, recognized for their capacity to deliver straightforward and comprehensible interpretations of classification outcomes. The model's performance was evaluated across nine distinct scenarios to assess its effectiveness under varying conditions. The results indicated that the hybrid CNN-Decision Tree model achieved a precision rate of 94%, a recall of 90%, and an F1-Score of 92%, with an overall accuracy of 93%. These findings suggest that the model is not only proficient in identifying phishing URLs but also maintains a commendable balance between precision and recall. This research highlights that the synergy of CNN and Decision Trees can serve as a potent solution for phishing URL detection, significantly contributing to the advancement of enhanced cybersecurity systems.

Law Number 16 of 2001 concerning Foundations Article 18 which states (1) Changes to the Articles of Association can only be implemented based on a meeting of supervisors. (2) The Board of Trustees meeting as intended in paragraph (1) can only be held if attended by at least 2/3 of the total members of the Board of Trustees. (3) Changes to the Articles of Association as intended in paragraph (1) are carried out by notarial deed and made in Indonesian. Thus, changes to the Articles of Association do not require approval from the management, however, this often gives rise to legal problems in the future, including those of the old management who do not accept being dismissed unilaterally.The method used in this research is normative juridical research, which involves legal library studies or secondary data, using primary, secondary, and tertiary legal sources. The research approach includes statutory and case approaches, with legal material collection conducted by identifying and inventorying positive legal rules, books, journals, and other legal resources. Legal material analysis is conducted using grammatical legal interpretation and legal construction methods.From the results of research on changes in foundation management without the approval of the old management, it is possible that a deed of change to the articles of association can be made even without the approval of the old board, this action can give rise to disputes and indicate a lack of preventive legal protection for the old management regarding the deed of changes to the articles of association.

Law Number 5 of 1960 concerning the Basic Agrarian Principles Article 5 states that customary law in the context of land sale and purchase adheres to the principles of clarity and cash payment. Therefore, the drafting of a land sale and purchase deed is not mandatory to require full payment as long as both parties agree. However, this often leads to legal issues later, including cases where the seller commits a breach of contract (default). For this reason, the author conducted this study with the following research questions: 1. What are the legal consequences of the sale and purchase deed concerning default in land sale and purchase transactions carried out by the buyer? 2. How is the legal protection for the seller in the event of a default in a land sale and purchase transaction? The theories used to address these research questions are, first, the theory of agreements, and second, the theory of legal protection. This study employs normative legal research. The research approaches used include a legislative approach and a case approach. The legal material collection technique involves identifying and inventorying positive legal regulations, books, journals, and other legal material sources. Legal material analysis techniques are conducted through grammatical interpretation and legal construction methods. The research findings indicate that land sale and purchase transactions under the principles of clarity and cash payment allow for the drafting of sale and purchase deeds even though the transaction has not been fully paid by the buyer. This creates an opportunity for the seller to commit a breach of contract in such transactions, revealing a lack of preventive legal protection for the buyer. The legal consequence of the sale and purchase deed is that it lacks legal force if it can be proven that a breach of contract occurred during its drafting.

This study aims to describe and analyze: The Contribution of Migrant Workers in Increasing Money Remittances and Achieving the SDGs.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that migrant workers play an important role in the world economy, especially in developed countries as migration destination countries and contribute to the growth of the economy in their home countries, one of which is through remittances sent to their home countries. Indonesia is one of the countries that still sends migrant workers, where remittances from migrant workers are seen as one of the main sources of foreign exchange after petroleum. Migrant workers contribute to reducing the unemployment rate in Indonesia by: Increasing household income. Helping families left behind not work for a while. Increase family access to capital and credit for entrepreneurship. Encouraging a decrease in child employment rates Helping economic development in the region of origin. Encourage political and social change.  The use of remittances for productive activities is expected to increase investment in recipient countries. Remittances encourage improvements made by households in daily consumption, expenditure on education, health, and other expenses, so that it will affect economic growth. Remittances increase household incomes and are therefore a strong anti-poverty force in developing countries.  Not only that, migrant workers who return to their home countries (return migrants) also contribute to the economic and social conditions of their home countries. Remittances can contribute directly and indirectly to several SDGs. Remittances' contribution to the SDGs: SDG 1: Reduce poverty, SDG 8: Decent work and economic growth SDG 10.c: Reduce the cost of migrant remittance transactions.

This study aims to describe and analyze: how to implement smart governance in smart villages. The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the implementation of smart governance in the Three Villages Government as a Smart Village in Sidoarjo Regency is measured based on 3 aspects, namely: public service aspects, village information system aspects, and village fund management aspects. Information technology is indispensable in the implementation of all aspects of smart governance, both public services, village information systems, and village fund management. The first aspect is that public services can be faster and more optimal with the implementation of smart governance. Previously, village people who wanted to take care of village administration needs had to travel a considerable distance from their village to the sub-district center and even the district center, so it took extra time and energy to take care of it. After the online service, all village administration needs can be done quickly and easily because they can be directly verified by sub-district and district officers without having to visit the sub-district or district office. The second aspect is that village information can be obtained by the community at large easily and quickly. Previously, village people who wanted to know information about their village had to visit the village office.

This study aims to describe and analyze: positive impacts with negative impacts as a result of Illegal Indonesian Migrant Workers and How Legal Protection in Indonesian Migrant Workers Ilega.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results show that the current migration process, due to its intense dynamics, has a strong social and economic impact. The impact affects almost all sectors of society. In addition, it has an impact on the sending and receiving countries, especially its human resources. Positive and negative impacts of international labor migration on human capital in sending and receiving countries.  Legal protection for Indonesian Migrant Workers has been comprehensively regulated through various laws and regulations, with the aim of providing maximum protection from various aspects. The state ensures protection for Indonesian Migrant Workers in three main stages: before work, during work, and after work. This protection includes administrative, technical, social security, security, as well as complaint assistance and management of work results after returning to Indonesia. The Indonesian Migrant Workers Protection Agency (BP2MI) is a non-ministerial body formed based on Law Number 18 of 2017 and Presidential Regulation Number 90 of 2019 to provide integrated services and protection for Indonesian Migrant Workers. BP2MI has various authorities, including the implementation of policies, services, social security supervision, issuance of recruitment permits, document verification, and coordination of protection during employment. BP2MI is also tasked with managing facilities, rehabilitation, reintegration, and social and economic empowerment for Indonesian Migrant Workers and their families. BP2MI collaborates with various stakeholders from the central government to villages to ensure optimal services and protection for Indonesian Migrant Workers.

This study aims to describe and analyze: The Implementation of Good Corporate Governance in Improving Public Services at Blambangan Banyuwangi Hospital.  The type of research used is qualitative research. The data analysis technique in the study uses techniques developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that in principle, the implementation of Good Corporate Governance (GCG) at Blambangan Banyuwangi Hospital has gone well, but there are still things that need to be improved. In the principle of accountability, Blambangan Banyuwangi Hospital has implemented it well. This is shown by the organizational structure and clear duties and responsibilities by providing a job description. The hospital conducts performance evaluations on employees. The reward and punishment system has been implemented in the company well. On the principle of accountability, Blambangan Banyuwangi Hospital is well responsible because nurses and employees carry out their duties based on the law. The hospital delivers LAKIP every year.  In the principle of responsibility, Blambangan Banyuwangi Hospital has accounted for all related resources within the scope of the hospital to comply with the policies and regulations that apply in the hospital. In the provision of services in hospitals, there are duties and functions of each of the related elements in the hospital. On the principle of independence, Blambangan Banyuwangi Hospital has managed services professionally by not including the involvement of the owner's family to make a decision. On the principle of fairness, Blambangan Banyuwangi Hospital has provided an opportunity for all stakeholders to give their suggestions and opinions to advance the hospital.  In the principle of service transparency at Blambangan Banyuwangi Hospital, the availability of service information is substantially adequate and the media for its presentation, the certainty of service time, the cost of e-services that are not transparent and the available service complaint mechanism. Then connected to the website of the hospital, the entity already has a website which contains information about the facilities provided by the hospital and information about the doctors who serve, etc.

This study aims to describe and analyze: positive impacts with negative impacts as a result of Illegal Indonesian Migrant Workers and How Legal Protection in Indonesian Migrant Workers Ilega.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results show that the current migration process, due to its intense dynamics, has a strong social and economic impact. The impact affects almost all sectors of society. In addition, it has an impact on the sending and receiving countries, especially its human resources. Positive and negative impacts of international labor migration on human capital in sending and receiving countries. For example, in sending countries, labor migration tends to have a stronger negative impact on human capital, whereas the positive impact of labor circulation cannot be observed.  Legal protection for Indonesian Migrant Workers has been comprehensively regulated through various laws and regulations, with the aim of providing maximum protection from various aspects. The state ensures protection for Indonesian Migrant Workers in three main stages: before work, during work, and after work. This protection includes administrative, technical, social security, security, as well as complaint assistance and management of work results after returning to Indonesia. The Indonesian Migrant Workers Protection Agency (BP2MI) is a non-ministerial body formed based on Law Number 18 of 2017 and Presidential Regulation Number 90 of 2019 to provide integrated services and protection for Indonesian Migrant Workers. BP2MI has various authorities, including the implementation of policies, services, social security supervision, issuance of recruitment permits, document verification, and coordination of protection during employment. BP2MI is also tasked with managing facilities, rehabilitation, reintegration, and social and economic empowerment for Indonesian Migrant Workers and their families. BP2MI collaborates with various stakeholders from the central government to villages to ensure optimal services and protection for Indonesian Migrant Workers

The aim of this research is to find out the hermeneutics in the approach used by Sahiron Syamsuddin with the term ma’na cum maghza theory in the analysis of leadership in contemporary history. This research is an application of a quantitave approach, because it comes from several reference sources such as books, journals and articles. The results of this research are to develop knowladge and find out the contets of the verses used in a text and the context to understand the interpretations of the verses of the Qur’an so that reinterpretations can be made to understand the analysis of Qs. An-nisa: 34 in Sahiron Syamsuddin’s hermeneutics.

This study aims to describe and analyze: The Effectiveness of Mobile Samsat Services in Serving Motor Vehicle Tax Payments in Lumajang Regency and the factors that affect the Effectiveness of Mobile Samsat Services in Serving Motor Vehicle Tax Payments in Lumajang Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Mobile Samsat Service has been effective in increasing motor vehicle tax revenue. This program is designed to make it easier for people to pay vehicle taxes, thereby increasing accessibility and convenience. Despite challenges such as technical constraints and time constraints, feedback from the community has been generally positive, stating significant benefits of Samsat Roving in saving time and travel costs. Overall, the Mobile Samsat service in Lumajang Regency has succeeded in creating a mutually beneficial relationship between service providers and customers, which is expected to result in a more positive and trusting relationship between the parties involved. Ease and Accessibility of Services: Taxpayers feel more helped by the services that come directly to them, especially in areas far from UPT offices. The effectiveness of the Mobile Samsat in Lumajang Regency in increasing vehicle tax revenue is influenced by the ease of tax payment, strategic location and operational time, technology adoption, and consistent SOPs. Although it has had a positive impact, continuous efforts are needed to achieve greater inclusivity. These factors are important in improving the effectiveness of vehicle tax services and revenues.

This study aims to describe and analyze: The Implementation of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah)) of Malang Regency and the Obstacles to the Implementation of Restaurant Tax Collection in Increasing the PAD of Malang Regency.  The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes (specifically Restaurant Tax) in Malang Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments. This kind of relationship pattern is none other than related to the decentralized policy model that tends to use a top-down approach. The contribution of Restaurant Tax to Regional Taxes during the period 2021-2024 as a whole only reached an average of 5.53%. Although overall from year to year during the 2021-2024 fiscal year period, the contribution of Restaurant Tax to Malang Regency Regional Original Revenue revenue fluctuates, the increase in the realization of Restaurant Tax has been able to help the implementation of local government activities, both routine and development activities. Obstacles to the implementation of restaurant tax collection in increasing the PAD of Malang Regency can be in the form of: a. Low taxpayer awareness: Many restaurant entrepreneurs do not pay taxes or are in arrears of taxes.  b. Lack of supervision: Many restaurants or restaurants operate without a license or register. c. Lack of socialization: The public does not know the benefits of paying taxes. d. Lack of bookkeeping: Small and medium-sized restaurants often do not keep bookkeeping.  e. Manipulated transactions: Taxpayers deposit, calculate, and pay taxes themselves, resulting in data manipulation

This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).

Rapid developments in digital technology have increased the complexity of cybercrime and posed new challenges in its detection. Unlike traditional crimes, evidence in cyber cases relies on electronic evidence that has special characteristics, such as digital formats that are susceptible to change, storage on remote servers, and connections to aspects of digital forensics. The aim of this research is to analyze the evidentiary mechanism in cybercrime cases based on the Criminal Procedure Law (KUHAP), the Electronic Transaction Information Law (UU ITE) and other related laws and regulations. The research methodology used is normative law with case studies of legislative approaches and court decisions regarding the validity of electronic evidence. The study found that although electronic evidence is recognized as valid evidence in Indonesia's criminal justice system, obstacles to its implementation remain, including inconsistent legal interpretations, a lack of operational standards for digital forensic investigations, and limited human resources in law enforcement agencies. Therefore, to ensure the validity of evidence in cyber crimes, it is necessary to harmonize laws and regulations, increase the capacity of law enforcement officials, and strengthen cooperation between institutions.

This study aims to describe and analyze: the supervisory function of the APBD carried out by the Maybrat Regency DPRD and the supporting and inhibiting factors of the Supervisory Function. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that supervision is carried out by the Maybrat Regency DPRD on the Regional Government Budget, based on the duties and authorities that exist in the DPRD as stipulated in article 154 paragraph 1 (one) point (c) of Law Number 23 of 2014. The Media/Supervisory Tools of the Maybrat Regency DPRD on the APBD are: Commissions, Special Committees (Pansus) and Working Groups (Pokja). The time for the implementation of supervision carried out by the Council Members is carried out since the person concerned is inaugurated and can be carried out at any time. The method of supervision carried out by the legislature over the executive is through 2 (two) ways, namely: Indirect supervision and Direct supervision. The DPRD is in the stage of preventive supervision, lacking maximum performance Repressive supervision carried out by the DPRD is still not clearly visible in carrying out APBD supervision. Factors that support the DPRD's Supervision of the Maybrat Regency Budget include: Reform Atmosphere and Regional Conditions Along with the pace of the reform wheel. There are checks and balances between the DPRD and the Executive.  Education Level of Maybrat Regency DPRD Members, out of 20 council members, 12 council members have passed strata 1 and 2. Factors that hinder the DPRD's Supervision of the Maybrat Regency Budget include: Experience and Understanding of Supervision Duties. Unprofessional Attitude and Lack of Supporting Facilities

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.