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The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

The Teaching Campus Program is a follow-up program to the Pioneer Teaching Campus Program organized by the Indonesian Ministry of Education and Culture in 2020 as a concrete manifestation of higher education through its students to take part in moving to make education successful nationally in a pandemic situation. The aim of this service is to understand the process of empowering Al-Qur'an Science University students in the Teaching Campus 5 Program at One Roof 4 State Middle School Sukoharjo and One Roof 3 State Middle School Kejajar, Wonosobo Regency. The empowerment strategy goes through four stages, namely: provision, deployment, monitoring and withdrawal. The results of this empowerment show that Al-Qur'an Science University students in the Teaching Campus Program have contributed to solving the problems of post-pandemic education, namely the lack of motivation to learn. This can be seen from the increase in school literacy and numeracy, as well as improved school adaptation to technology in the learning process, and the realization of a project to strengthen the profile of Pancasila students (P5). These results contribute to school recovery after the Covid-19 pandemic. The conclusion focuses on the importance of emotional ties between students and the school in realizing a goal to be achieved together and its implications for the sustainability of national education.

The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions. Tables and diagrams are used to depict the realization of motor vehicle tax income before and after the tax amnesty. The results of the survey show that because of the Amnesty tax relief program, more people in the city of Bandung are aware of paying motor vehicle taxes. This tax amnesty program also raises the original regional revenue in the motor vehicle tax sector until the predetermined objective is reached.

This research is to find out the Analysis of Internal Control Mechanisms to Realize Accountability and Transparency at the North Sumatra Regional Civil Service Agency Office. The method used in this research is descriptive method with qualitative research. The data collection technique used in this study was through direct visits to the subjects who were the source of the data by conducting observations, interviews and documentation. The interviews conducted were direct interviews with the Head of the General Affairs and Personnel Subdivision, and the Head of the Apparatus Performance Assessment and Award Evaluation Division at the North Sumatra Regional Civil Service Agency. The results of this study indicate that the internal control system implemented at the Regional Civil Service Agency of North Sumatra is very good with a performance achievement of 90% -100%. The internal control mechanism at the North Sumatra Regional Personnel Agency can realize accountability and transparency, the availability of information that can be accessed easily is and the accountability written in the Government Agency Performance Report is proof of the realization of accountability and transparency.  

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.

The purpose of this final project is to create digital paintings with ideas sourced from the Tingkuluak of Payakumbuh. Tingkuluak is a head ornamentation worn on wrapped cloth, typically by Minangkabau women. The existence of Tingkuluak is fading, and its significance is largely unknown. Limited information is available regarding its use, meaning, and philosophical explanations. Hence, this final project aims to present the Tingkuluak cultural heritage through digital paintings, with the main subject being the Tingkuluak itself. The creation method involves five stages: preparation, which includes observation; followed by in-depth analysis, referred to as elaboration; then the synthetic stage involving idea formulation and concept realization. The author utilized the Ibis Paint X application accessed through a tablet device for the creation process. The author produced 10 digital artworks with the following titles: "Uni Bakompong Koto Nan Ampek," "Uni Bakompong Koto Nan Gadang," "Mintuo Nan Alah Baminantu Jo nan Bukan," "Manjapuik Minantu," "Jan Digaduah," "Bundo nan Taat," "Gadih Ikek," "Duo Koto," and "Bundo Si Anak Daro."

Multipurpose financing is comprehensive financing where this financing is very much needed by the community where the financing is a consumer financing facility based on a Murabahah contract or multi-service ijarah contract for the purpose of purchasing halal goods and services obtained according to sharia, usually such as building materials, for house renovations, motorbike ownership. , education costs, and home equipment. This research aims to find out a procedure for having multipurpose IB Muamalat financing and to find out the steps taken to minimize the risk of customers defaulting on Muamalat financing. This research aims to describe several things, which include procedures for providing Multipurpose financing, problems in providing Multipurpose financing, and solutions to problems that occur in Multipurpose financing (PMG) at PT. Bank SUMUT Syariah Medan Katamso Branch Office. This research uses a descriptive method. The data source used is secondary data. The type of data used is qualitative data with the documentation used is a flowchart of procedures for granting Multipurpose Credit, and direct interviews by holding questions and answers to the head of the marketing division at PT. Bank SUMUT Syariah Katamso Branch Office. Based on the results of the analysis from this research, it can be seen that the procedure for providing Multipurpose Financing to PT. Bank SUMUT Syariah Medan Katamso branch office goes through several stages that have been determined by the bank. The stages in granting Multipurpose Credit are application/submission of financing, investigation and analysis of financing, financing decisions, rejection and approval of financing, binding of collateral and realization of financing

One way to achieve a goal in regional autonomy, especially in terms of improving welfare and community services, is through capital expenditure. This study aims to determine the effect of Financial Performance on the Capital Expenditure Allocation of Provincial Governments in Sumatra for 2017-2021. The population in this study is 10 Provincial Governments with a total observation data (sample) of 50 Provincial Government APBD Realization Reports throughout Sumatra. Testing this hypothesis using multiple linear regression with the help of Eviews 12 software. The results of this study show that partially the Effectiveness of PAD and Regional Financial Efficiency have a significant negative effect on Capital Expenditure Allocation. Meanwhile, Regional Financial Dependence does not have a significant effect on Capital Expenditure Allocation.

The pandemic that occurred in 2020 had quite an impact on the world economy, one of which was in Indonesia. In Indonesia itself, many people who have experienced an economic downturn from the trade, business and tourism sectors are feeling the impact. The impact of the economic downturn was also felt by people in rural areas. In the midst of declining economic conditions in society, social entrepreneurship is needed as a solution to revive economic conditions and overcome social problems in Indonesia, especially in rural areas. Economic improvement in rural areas can be done with the presence of social entrepreneurship. Villages with attractive potential can be a source of increasing the community's economy by holding a tourism village-based business. The community's role and government's attention are needed to support the improvement of the tourism village-based community economy. Therefore, synergy between the community and the local government is needed to overcome this problem. One of these solutions is to see the potential that exists in the village and develop it into a tourist village. Cangkringan itself has seven criteria according to Hadiwijoyo's statement (2012). The role of the local government is needed for the realization of Cangkringan to become a tourist village.

This research aims to determine the level of efficiency and level of financial independence of the Soppeng Regency government in financing its government activities. The type of data used in this research is quantitative data obtained from direct observation and documentation studies of financial reports relating to the realization of regional expenditure. The data is analyzed using the quantitative descriptive analysis method, namely by carrying out calculations on the financial data obtained. The results of this research show that the average value of the Soppeng Regency government's efficiency level from 2018 to 2022 shows that the efficiency ratio is inefficient because it is above 100 percent, which indicates that the regional government is inefficient. At the level of independence, the Soppeng Regency regional government is still in the category of instructive relationship patterns. This means that the regional government is not yet independent in financing its government activities and the role of the central government is still very dominant, which indicates that the level of dependence of the Soppeng Regency government is still high on the central government

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

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".