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APBD is one of the tools to improve public services and welfare in the community according to the broad and real goals of regional autonomy. This study aims to find out whether the preparation of the APBD in Malang City is in accordance with Government Regulation Number 12 of 2019 concerning Regional Financial Management, Minister of Home Affairs Regulation Number 90 of 2019 and Malang Mayor Regulation Number 24 of 2020 concerning the 2021 Kola Malang Regional Government Work Plan. The research method used is descriptive method, each data collected is analyzed and a conclusion is drawn. The type of research used is descriptive qualitative. The research results obtained are that the process of preparing the Malang City APBD in accordance with Government Regulation Number 12 of 2019 Minister of Home Affairs Regulation Number 90 of 2019 has been carried out properly.

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..    

Regional finance is a right and obligation. Rights are regional rights to seek regional revenue sources in the form of collecting regional taxes, regional levies or other sources of revenue in accordance with applicable laws and regulations. Meanwhile, the obligation is the obligation of the region to issue money in order to carry out all regional government affairs. In its implementation, the financial management carried out by each region is accountable to the Supreme Audit Board (BPK). Regions that are categorized as good in financial management will receive an award in the form of an unqualified opinion (WTP). The Principle of Accountability in realizing WTP-based management can be interpreted as an effort to be accountable by creating oversight through the distribution of power in various government institutions so as to reduce the accumulation of power while creating conditions of mutual supervision.

Lamaholot Larantuka Private Vocational School is an educational unit located in Lewoloba Village, Ile Mandiri District, East Flores Regency. As an Educational Institution, every activity carried out at the Lamaholot Private Vocational School is directed to achieve the school's vision and mission. To achieve the vision and mission, Lamaholot Larantuka Private Vocational School must pay attention to the elements of education management, namely curriculum management, student management, facilities and infrastructure management, public relations management, personnel management, and financial management. From the results of the initial research on the management elements above, it was found that phenomena/problems related to financial management had not been managed effectively. This was reinforced in the 2020 and 2021 School Activity and Budget Plans (RKAS), where it was found that several activity plans could not work because there was no reconciliation between targets and budget realization. The research objective to be achieved is that the researcher wants to know and explain the financial management of the Lamaholot Private Vocational School Larantuka based on the principle of the effectiveness of school financial management. In this study, the data collection techniques used were observation, interviews and document studies. While the data analysis technique used to find out and explain the problems at the research location is descriptive qualitative with a school financial management approach which includes (a) school financial management planning at SMKs; (b) implementation of school financial management at SMK; (c) evaluation and accountability of school financial management; and (d) analysis of the effectiveness of school financial management in SMK. From the results of the study it was found that the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2020 was in the range of 99.52%. It means effective. Meanwhile, the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2021 is in the range of 99.29% and is said to be effective. Based on the results of this study, the researchers concluded that the effectiveness level of financial management at the Lamaholot Larantuka Private Vocational School for the 2020 and 2021 fiscal years has reached the effective category because it is in the 90% - 100% category.

One of them is economics in Islam and aims to make people's lives better. The human welfare expressed in the Qur'an alludes to human misery and happiness in this world and in the hereafter. Improvement can be achieved if part of financial independence is considered and good financial management can be recognized in real terms because it creates financial freedom. This exam uses subjective exploration with the help of written research. The consequence of this review, Government Assistance in an Islamic Perspective, is linked to the goals of Islam, particularly the implementation and support of the five basic standards of Maqasid Sharia, all of which lead to a better and just life in this world and the world.    

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

Money is essential in modern life and is needed by everyone to fulfill their needs and desires. There are differences in money management so some people can use it well, and others need to. With proper financial management, individuals can make optimal use of their money. The Silvanoor store in Palangkaraya has good profit potential, but its financial management is still simple, so it is necessary to provide financial management assistance for shop owners and employees. The purpose of this is to improve the financial management capabilities of the Silvanoor plastic shop

Home industry is a business unit on a small scale engaged in certain industrial fields. Even thought it is a small business unit, a development strategy is needed so that the business can run well and survive amidst the motivations of other businesses. The innovation needs to be supported by good financial management so that the innovations created by home industry owners can be realized. It is necessary to have human resources who are literate about today’s technology. This technology is not only used for marketing but also a means to seek various innovations business product.

Increasing public awareness of increasing local wisdom products is in line with activities to preserve nature, this has made the trend of an environmentally friendly lifestyle very popular and increasingly spreading to various business sectors. One of the products of local wisdom, namely batik, in the development of a relatively new manufacturing technique, ecoprint batik is contemporary batik. One of the batik ecoprint SMEs in Boyolali is Srikandi SMEs precisely in Dohohudan Ngemplak Boyolali. This  SMEs can be categorized as a start-up business managed by housewives in Donohudan Village. The local village government strongly supports SMEs activities in the hope of improving the standard of living of the community during the Covid 19 Pandemic like this. Community roles and contributions are needed in economic empowerment. The result of the activity is the implementation of community activities in developing skills in managing Srikandi's SMEs management activities in growing their performance productivity through SMEs management training (entrepreneurship, simple financial management, marketing strategy and e-commerce). This activity is expected to increase the competitiveness of SMEs Srikandi (batik ecoprint) with similar SMEs. The activity was carried out for one week, the training participants gave positive and enthusiastic responses to developing these batik products Keywords: MSME, Ecoprint, management  

This Community Service aims to increase knowledge and skills in planning, compiling and managing Islamic finance for students of MAN 2 Karanganyar. The students of MAN 2 Karangayar are Generation Z who play a role in this nation. The problem faced by partners is the first, limited knowledge of sharia-based financial planning. Second, the lack of skills and ability to prepare budgets for sharia-based financial management. The solutions to these problems include: first, training to increase knowledge about sharia financial planning. Second, training in preparing an ideal budget. It is hoped that with this solution, MAN 2 Karanganyar students will be able to plan and budget for Islamic financial management so that they do not have a lifestyle with the desire to follow a trend that is currently rife or developing which can lead to hedonism and other detrimental traits. The output of this activity is increasing knowledge and increasing skills in preparing personal budgets for sharia financial management by partners.

Youth play a strategic role in national economic development because their creativity, innovation, and energy can drive the growth of micro, small, and medium enterprises (MSMEs) at both local and national levels. However, many youth groups face challenges in developing their businesses due to limited capital, managerial knowledge, marketing skills, and restricted networking opportunities, which hinder optimal profit generation. Business incubators provide a strategic solution to empower youth groups by offering mentorship, training, and facilities to expand networking and access to capital, enabling sustainable profit generation. This community service program was implemented by creating a business incubator for youth groups, including business management training, marketing strategies, financial management, and direct field mentoring. The results indicate improvements in managerial skills, business productivity, and actual profit generation, along with enhanced marketing networks and digital technology utilization to broaden market reach. The conclusion emphasizes that business incubators serve as an effective mechanism to create independent, productive youth entrepreneurs who contribute meaningfully to local and national economic growth.

This study aims to investigate the intricate relationships among Return on Assets (ROA), Financial Distress, Return to Equity Ratio, and Firm Value within a specific context. Employing a case study approach, the research endeavors to discern the nuanced interplay between these financial metrics. The sampling technique involves purposive sampling to select firms representative of the studied population. Data analysis utilizes qualitative techniques, including thematic analysis and pattern recognition. The findings revealing how ROA, Financial Distress, and Return to Equity Ratio influence Firm Value within the examined context. These insights provide valuable implications for financial management strategies and decision-making processes, particularly in navigating complex financial landscapes.  

Effective and efficient financial management is essential for the success of UMKM. However, UMKM are often hampered in optimizing their performance and competitiveness due to lack of knowledge and skills in financial management. Therefore, this community service aims to train UMKM in financial management to improve their financial literacy and their ability to utilize skills in business management. This activity uses a participatory approach by involving UMKM in the Bugangan Village area and the method includes theoretical explanations and direct practical assistance. The training materials include basic concepts of financial management and simple financial report analysis. The results showed that participants had a better understanding and skills to manage business finances more effectively. In addition, participants also reported increased time efficiency and accuracy of financial records after the training was implemented. Thus, this program is expected to help UMKM become more adaptive to the demands of the digital era and contribute to sustainable local economic growth.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

This study focuses on financial management in the field of education/agency at the Al Mubarok Baturaja Islamic Boarding School. Historically, financial management at the Al Mubarok Islamic boarding school was managed manually. Over time, financial management using the manual method is considered less efficient. Therefore, an application called Siske Sakti was created, which is a digital-based Islamic boarding school financial recording application, which has complete and simple features and design. This study uses the Field Research Method. While the Siske Sakti testing technique used beta testing which was carried out by distributing questionnaires via Google form to respondents, namely Al Mubarok students as many as 20 people using a Likert Scale. From the research that has been done, it is obtained that an average percentage of 80.36% is included in the "Strongly Agree" category. This shows that the Siske Sakti application helps in managing the finances of Al Mubarok Baturaja Islamic Boarding School students.

This study aims to determine the effect of financial and digital literatures and financial management on the performance of UMKM. This research used quantitative research using associative approach. Data collection was carried out by distributing questionnaires to 30 respondents of UMKN business actors in Cilacap District. The data analysis method used is quantitative analysis using Path Coefficients Test, Modes of Goodness Test, and Hypothesis Testing. Path coefficient value of the influence of financial management on the performance of UMKM. The results of the linear test and the output of column coefficients and T-tables are known that financial management has a significant effect on performance as seen from the p value 0.005 <0.05. Good and correct financial management will provide benefits and advantages for  UMKM  actors.  Several  related  institutions  can  provide  financial  and  digital  literatures training assistance. Training not only provides theoretical knowledge but also provides activities such as workshops and mentoring continuously.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.