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Dila Mardianty, Government Policy in Equitable Road Infrastructure Development in Palembang City. This study aims to describe and analyze Government Policy in Equitable Road Infrastructure Development in Palembang City. The research method used is qualitative with three methods of data collection, observation, interviews and documentation. The results of the study indicate that the Government’s Policy in Equitable Road Infrastructure Development in Palembang City has not been implemented optimally, this is due to the lack of human resources, supporting facilities and budgets, as well as support from the land community and participating in maintaining roads that have been built or are in the development process. Supporting factors, namely the existence of good cooperation in the bureaucratic structure at the Public Works Service and also the support of related parties and the inhibiting factors, namely the lack of facilities, budget and number of human resources, as well as community support.

Community reading parks have a role in increasing reading interest. This study measures the level of effectiveness of reading park governance, with the CIPP ( Context, Input, Process, Product ) model qualitatively. The instruments used include document studies, interviews, questionnaires, observations, and focus group discussions . Data analysis is analytical in nature.  interactive. It can be concluded that the level of effectiveness of the management of reading parks in increasing public interest in reading is classified as "sufficient", with a score of 3.56 . The budget is the main obstacle for reading parks, in addition to policy implementation and human resources. The source of funds for reading parks, it turns out, is 75% from own funds, while the book collection of less than 3,000 books reaches 85%. Therefore, the management of reading parks must be further optimized.

This study aims to describe the implementation of policies regarding the evaluation of the increasing role of members of Linmas, Muntang Tampus Village, Prabumulih Barat District. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the development aspect, looking at the very important function of Linmas, the development of the quality of Satlinmas resources must be carried out for the benefit of the people of Muntang Tapus village. Then in terms of presenting prizes to improve the performance of Linmas, it has not really become a special concern, because from a budget perspective and the rules are not clear, even though there should be. Then in terms of the Sat Linmas motivation, namely because of a sense of responsibility that has been mandated, then also because of a sense of wanting to provide a sense of security to the community. While the aspect of HR planning, the kelurahan has planned to improve the quality of Linmas members through training activities and in the future it is not possible in terms of improving education, from the aspect of compensation itself Sat Linmas in an effort to improve performance can not be done optimally, but it is possible in the future to make compensation to improve performance. the work spirit of Limas members. As for the communication aspect, Linmas must maintain good communication with the community and the government in the hope of providing good service to the community as a manifestation of the duties and roles of Linmas. For supporting factors, namely good teamwork that has been embedded in the hearts of every member of the Linmas and a strong sense of family and mutual need for each other are supporting factors in supporting the performance of Linmas as a form of building cooperation. Then the quality of Linmas members who are capable and enjoy and prey in the progress that has been achieved are best placed in each Kelurahan, so the limited number or quantity can be covered by the quality of the Linmas. While the inhibiting factor is that the lack of the number of Linmas members affects the performance to show the role of the Linmas in the community, problems arise when a disaster in the community occurs.

Improving Capacity building of village officials in the management of the Village Fund is a crucial step to ensure the effective, efficient, and appropriate use of funds. This research was conducted in Wasur Village, Merauke District, through an education and training programme designed to improve knowledge, skills and attitudes of village officials in managing the Village Fund. Methods methods used included a participatory approach by involving the apparatus actively in every stage, from needs identification to post-training evaluation. The results showed in the capacity of the village apparatus, which can be seen from their ability to their ability to develop better budget planning, improve the quality of financial financial reporting, and applying the principles of transparency and accountability in their management of the Village Fund. In addition, there were more positive attitudinal changes towards the importance of good governance in village governance. The discussion emphasised that continuous education and training as well as intensive technical assistance are key factors in maintaining the continuity of sustainability of the capacity building of the apparatus. In conclusion, the programme did not short-term impact but also instils a strong foundation for sustainable development in Wasur Village. It is recommended that similar programmes be held periodically involving various parties to ensure that village officials continue to adapt to the challenges and maintain the quality of Village Fund management for the welfare of the community.

This research is useful for ensuring transparency and accountability The use of sub-district funds at the Karang Berombak Village Head Office is distributed randomly broad and easily accessibleble to the public, especially the information presented in The format is simple to understand and listed in detail. As well as for increasing community empowerment in terms of utilizing these funds. This research uses a qualitative descriptive approach. Technique Data collection used in this research was interviews and documentation. The subjects of this research were a total 5 people who were devices sub-districts at the Karang Berombak Village Head Office, namely Village Head, Secretary, Treasurer, Head of Development, and Head of Environment XIII. The research results explain that Transparency and Accountability of Village Funds at the Lurah Office Karang Berombak, West Medan District, Medan City is transparent and accountability can be seen from a participatory process that involves all levels community by gathering and approving community aspirations although budget management is not made public, transparency and accountability is maintained through active community involvement and positive responses village head towards criticism and suggestions given by the community and them has supervised the use of sub-district funds. In this way, sub-district funds can be used appropriately to meet needs community needs and create a better and empowered environment.

This study aims to explore efforts to improve teacher professionalism and determine the supporting and inhibiting factors of the madrasah principal's efforts at MTS Arrabi Tamansuruh. Using a qualitative descriptive approach, data collection methods include observation, interviews, and documentation. Data were analyzed using an interactive analysis model. The results of the study indicate that the madrasah principal plays an important role in improving the personality and skills of teachers through role models. In addition, increasing capacity through training, implementing teacher working group (KKG) programs to providing facilities and resources. The madrasah principal also focuses on motivating and rewarding teachers. In addition, several supporting factors are also listed, including managerial support, availability of resources, teacher motivation, partnerships and collaboration. While inhibiting factors include lack of support from human resources in accordance with the field of science, lack of awareness, teacher commitment, changes in curriculum and policies and budget constraints that prevent teachers from participating in training and self-development.

This research evaluates the effectiveness of socialization and law enforcement regarding underage electric bicycle riders, and provides recommendations for improvement. The study results show that current outreach programs are not yet effective in reaching the main audience, namely children and teenagers. This is caused by budget limitations, lack of support from stakeholders, and limited communication media. A lack of understanding among parents and young drivers as well as a lack of information at the school and community level exacerbates this problem. Law enforcement also remains weak and inconsistent, largely due to a lack of strict supervision and regulation, as well as a lack of understanding among law enforcement officials. In terms of regulations, Law no. 22 of 2009 does not yet specifically cover electric bicycles, which require updating to reflect the latest technology. The evaluation shows a mismatch between existing regulations and practice in the field. To improve this situation, it is recommended to increase outreach through educational programs in schools, partnerships with the media, drafting special regulations for electric bicycles, revising the Traffic Law, and increasing law enforcement with special training for law enforcement officers. It is hoped that these steps will create a safer and more orderly environment for electric bicycle users, as well as reduce the risk of accidents

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.

State regulations state that village funds come from the State Budget (APBN) and are used to support governance, development, development, and social activities as well as community empowerment. It is hoped that the existence of village funds will increase the sources of income for each village, and the addition of village income by the government will improve public service facilities.1. As a result, a sentiment analysis of village officials will be carried out in this study. The Naive Bayes approach will be used to classify public sentiment as part of this investigation. We will evaluate two methods to see which produces more accurate results. In addition, the village government's function as the most important social institution in the community is essential for setting standards, facilitating socialization, and allocating resources. Furthermore, some Eweta community members have not received assistance, which could cause social rivalry among neighbors. Through sentiment categorization, responses will be categorized as either positive or negative. Based on feedback from visitors, this study attempts to assess the validity of the two approaches put to the test and offer insights into the caliber of services rendered by the village administration.

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.

This community service aims to innovate Artificial Intelligence (AI) financial planning using the ClickUp application to improve the quality of project management, especially budgeting, thereby increasing efficiency, productivity, and better decision-making so that these MSMEs can be highly competitive in the fintech era. Artificial intelligence is a system in a machine that imitates the way humans think and act (human intelligence). One of a computer science related to the development that can imitate human expertise in carrying out certain tasks is Artificial Intelligence (AI)  (Nurcholis, 2023). The program carried out is training and mentoring so that financial planning is more innovative, economical, practical, easily accessible, and has minimal errors. The problem faced by business actors is financial planning that has not been implemented properly so business targets and income targets are often not achieved. This has an impact on the sustainability of the Chibi-Chibi Mochi MSME business in the era of competition. The solution to the problem is that the community service team will provide training and mentoring on financial planning innovation using Artificial Intelligence (AI) ClickUp. The output targets to be achieved are in the form of journal publications and increasing the understanding and skills of business actors.

This study aims to evaluate the effectiveness of the Online Single Submission (OSS) system in enhancing licensing services and accelerating development in Bima City. Employing a qualitative descriptive approach, the research collected data through interviews, observations, and documentation, analyzing the implementation of OSS at the Investment and Integrated One-Stop Service Office (DPMPTSP). The results indicate that the implementation of OSS has improved the speed, accuracy, transparency, and accessibility of licensing services. The licensing process, which previously took a long time, can now be completed within a maximum of one week. Digital socialization and real-time tracking features have also improved public understanding and reduced misuse of authority. However, the effectiveness of OSS is still hindered by several challenges, such as limited staff, inadequate budget, technical disruptions, and digital divides. Technical issues like system and network disruptions, along with resistance to change, further obstruct the process. To address these challenges, improvements in technology infrastructure, competency training, and increased transparency are required. Overall, although OSS has had a positive impact, further efforts are needed to overcome existing challenges to ensure the system's optimization in supporting the acceleration of development in Bima City.

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.    

The purpose of this research is to analyze the function of the Kupang City Manpower and Transmigration Office in tackling employment problems and efforts to overcome the obstacles faced in the city of Kupang. This type of research uses Sociological juridical research. The research location was carried out at the Kupang City Manpower and Transmigration Office. The types of data used in this research are primary data and secondary data. Data collection techniques with observation, interviews, and documentation. Data processing techniques with editing, data classification, data systematization, data reduction, and data verification. Data analysis techniques are analyzed using qualitative descriptive juridical methods. The result of this research is that the Kupang City Manpower and Transmigration Office (Disnakertrans) has a strategic function in managing and overcoming labor problems in the region. Disnakertrans is responsible for implementing labor policies that include job placement, transmigration, employment expansion, and problem solving in industrial relations. The main functions of the Disnakertrans include guidance, supervision, control, public services, program development, budget supervision, as well as policy development and dispute resolution. There are 2 factors that inhibit the Disnakertrans in tackling labor issues in Kupang City, namely the budget and human resources. Efforts need to continue to be made to provide training, direction, and guidance to human resources so that they can work more professionally, purposefully, and responsibly in accordance with their duties.  

Mitra Toraja Markisa is a family business in Rantetayo sub-district which produces passion fruit into a drink that is rich in benefits. Production at Mitra Markisa Toraja has several obstacles that often affect the production process, including the limited passion fruit as the raw material in making the product, resulting in the expected production target sometimes not being achieved. This limitation of raw materials is caused by several things such as the failure of the passion fruit harvest due to plant pests or other things, the type of passion fruit needed sometimes experiences a decrease in stock because it is much sought after and other problems. In recording its production reports/budgets, Mitra Markisa Toraja still records manually in the ledger, which is recorded for one period/year. The products produced by Mitra Markisa Toraja have been distributed throughout Tana Toraja and North Toraja and have even been shipped outside Toraja. The purpose of the research to be achieved is to determine the results of the production budget analysis at the Mitra Toraja Markisa Industry.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

This study aims to identify problems in the process of submitting and accounting for project budget funds at PT. Leon Testing and Consultancy Banjarbaru, and to design an application program that can simplify the process. This study uses the theoretical framework of the Accounting Information System for Submission and Accountability of Budget Funds, which includes analysis of management information, related functions, procedure networks, documents, accounting records, internal control systems, and existing flowcharts. Applicable accounting standards are used in this study, with MySQL as the backend and PHP as the frontend. The results of the study indicate that the process of submitting and accounting for funds at PT. Leon Testing and Consultancy Banjarbaru is still semi-manual, using Microsoft Excel. Therefore, it is recommended that the company adopt an online-based application to improve the efficiency and effectiveness of the process

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.