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An increase in company value will make investors believe that the company is able to manage its performance in future prospects. From the background of the problem. The importance of the information needed in determining company policy, which is useful for measuring the company. To find out whether the budget plan for the construction of the Bukit Mega Harmoni housing development at PT. Graha Mega Cendana Makassar is effective and efficient. The type of research used by researchers is descriptive qualitative. Based on the analysis of data from the research results and discussions that have been described, it can be concluded that in general the preparation of the budget plan for the construction of Bukit Mega Harmoni Housing by PT. Graha Mega Cendana in 2017-2019 was quite effective on average, although the overall level of cost efficiency was less than the expected target of 5%. The efficiency of direct costs for building materials was able to exceed the target of 5.32% because there were efforts to control the use of materials in the field, while for craftsman labor costs there was in-efficiency or inefficiency of -4.97% due to demands for increases. the cost of piecework wages for craftsmen during the course of project implementation. For overhead costs or indirect costs, the average efficiency is 20.36% and the most prominent is the efficiency in financial cost items of 32.56%. This occurs because of a decrease in the value of bank credit interest expenses as a result of smooth installment payments. credit and accelerated repayment of bank credit. However, on average, of all cost items, the cost efficiency of building Bukit Mega Harmoni Housing from 2017–2019 of 73 units was only 3.17%, this is because the comparison between the amount of efficiency funds and the total cost budget plan funds used is very small.

This research examines the management of facilities and infrastructure at the Madrasah Aliyah Laboratory of UIN North Sumatra (UIN SU) using quantitative and qualitative approaches. The aim of the research is to identify the main obstacles in facility management and provide strategic recommendations for improvement. Through a quantitative survey, it was found that there were significant differences in perceptions between teachers and students regarding the condition of school facilities, with teachers tending to be more critical. Further analysis shows that planned and routine maintenance plays an important role in preventing further damage and reducing long-term repair costs. In addition, the level of student satisfaction with facilities and infrastructure varies by grade level, with students in higher grades showing lower levels of satisfaction. A qualitative approach through in-depth interviews revealed that budget constraints were the main obstacle in facility management. Based on these findings, several strategic recommendations were proposed, including increasing budgets and resources through collaboration with external parties, implementing continuous training programs for teachers and staff, improving communication with parents, and implementing information technology in facility management. It is hoped that the implementation of these recommendations can improve the quality of management of facilities and infrastructure, which will ultimately have a positive impact on the quality of education in this madrasa. This research makes an important contribution to the education management literature, especially in the context of madrasas in Indonesia, and becomes a reference for future research and practice.

This study set out to ascertain whether the provincial governments of West Java and DKI Jakarta will adopt a performance-oriented budgeting approach. A case study using a qualitative methodology is the research technique employed. This study makes use of secondary data that is comparative-analyzed from a variety of literary sources, including government publications, news articles, and journals. The results of this exploratory inquiry demonstrate that a full paradigm shift in the issue between legislative and executive policies that result in system change is still lacking in consistency and completeness. This is because old procedures are being used, and their size and cost requirements are unclear. What is needed is an integrated monitoring system that, with the support of regional leaders and without any sectoral ego among field agents, other areas could adopt. Then, greater budget transparency must keep pushing government organizations to use faster, higher-quality electronic procurement of products and services, or e-procurement (e-proc).

This research aims to determine the effect of budgeting on profitability. In this research we will carry out market analysis so that we can find out how much influence company budgeting has on profitability. In this research we used quantitative methods with descriptive and explanatory approaches. The research conducted used the dependent variable of profitability and the independent variable, namely budgeting, to show how much budgeting is related to profitability. The research instrument is: We directly carried out an analysis which we carried out for 3 months so that we could find out the profits of the MSMEs that we analyzed. The result is that from the analysis we have carried out, SMEs experience fluctuations caused by unexpected things such as fasting, but from the analysis we have carried out the company makes large profits. With this research, it is hoped that it will be able to help other MSMEs in developing their business because by implementing budgeting in business, MSMEs are able to run their businesses effectively and efficiently.

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.

Planning a business can be used as a basis for making decisions that will be taken for the future. With this planning, MSMEs can identify various risks that will arise so that their business can improve its operational performance. The aim of this service is to determine sales and income projections for MSMEs in Batulaya Village. The results of the service concluded that if there is a plan, the company can ensure the continuity of the company for the long term. Apart from good planning, a company also needs to prepare a budget, so that the activities the company will carry out can be planned properly. The company budget plays a very important role in planning all company activities for a certain period of time in the future. A sales budget can provide an overview of estimates or predictions about the number of products or services that will be sold in a certain time period in the future.

This research aimed to analyze the competitive advantage strategy applied by Mrs. Mersi as a sewing business actor and the strategies carried out based on the SWOT analysis approach in Mrs. Mersi’s home tailoring business in Habi Village. This research data was obtained from interviews, observations, distributing questionnaires, and documentation. The findings of this research indicated that the Competitive Advantage Strategy applied by Mrs. Mersi consisted of low sewing rates, diverse products produced, and the ability to meet customer needs following the budget. Meanwhile, based on the SWOT analysis, the value (X,Y) = (0,3, -0,4). So Mrs. Mersi’s sewing business was included in quadrant II (Positive, Negative) which included a Diversification Strategy. Thus the strategy that needs to be pursued by Mrs. Mersi is to expand the sewing room or make a special room for sewing, improve more modern / sophisticated equipment, and do promotions.

President Jokowi has announced plans to transfer the nation's capital to the Timur Province. This needs to be carefully considered since it has the potential to be risky but can also provide positive effects. The goal of this endeavor is to stabilize Jakarta's position as a hub for business and government that has long been in decline, as well as to lessen economic tensions between the main island of Java and its neighboring islands. This article will analyze the economic climate as well as the risks that the government must address in this particular endeavor. Qualitative research method is a research method that is carried out with a type of descriptive approach The results of the research obtained are the positive impact as well as the risk of the transfer of IKN to Central Kalimantan on the economy in Indonesia. Even if there are potential for PDB growth and inflation that is moderate, there are risks associated with renovation that should be considered, such as working together with the government to mitigate the risk of exceeding budget while building new infrastructure and cities. In addition, there is a potential inflation rate that is higher than expected due to the change in exchange rates, which is attributed to the DPR RI.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

The purpose of this study is to analyze the relationship between village expenditure and village income in various sectors such as village governance, village development, community development, and disaster management in Kotabari Village, Serdang Pedagai Regency, over the period of 2015-2022. The findings indicate that while village expenditure in the village government sector plays a role in influencing village income, expenditure in the areas of village development, community development, and disaster management does not have a significant impact on village income in Kotabari Village. To address this, the village government of Kotabari City aims to balance the distribution of village income by allocating no more than 40% of village expenditure to each sector. The government also plans to allocate funds towards community-focused activities, such as village-wide festivals, which aim to promote local small and medium-sized enterprises and introduce their products to a broader market, both within Indonesia and internationally. Furthermore, it is crucial for the Kotabari Village Government to be more strategic and productive in its budgeted expenditure allocation, as this can stimulate an increase in village income, particularly in terms of village-owned revenue, and move the village towards greater independence and financial sustainability.

This article discusses the challenges faced by Indonesia's Marine Security Agency (Bakamla) in improving security and safety in Indonesian waters, which is the world's largest archipelago. Based on the reality that the importance of Indonesia's vast waters and vulnerability to maritime threats, such as sea crime and smuggling. The purpose of this study is to analyse the challenges of Bakamla and its role as guardian of the sea. The method used is a descriptive qualitative approach, which includes a literature study and in-depth interviews with various relevant parties. The results show that Bakamla faces various constraints, including limited resources, inadequate equipment, and lack of inter-agency coordination. Nonetheless, through a hard power approach and strengthening inter-agency collaboration, Bakamla can strengthen its capacity in maintaining maritime security. This research emphasises the importance of budget support and equipment modernisation to improve Bakamla's effectiveness in protecting Indonesia's maritime interests.

This research aims to understand and find out the factors behind the food crisis experienced by agricultural commodity farmers and the legal protection as well as the efforts made by the government to prevent food crises by strengthening the budget for agricultural commodity farmers. This research uses normative juridical research methods, research by tracing or reviewing and analyzing library materials or ready-to-use document materials. This research uses primary legal materials, namely legal materials originating from statutory regulations, such as Undang-Undang No.18 Tahun 2012 Tentang Ketahanan Pangan, Undang-Undang No. 19 Tahun 2013 Tentang Perlindungan dan Pemberdayaan Petani, Peraturan Pemerintah No. 17 Tahun 2015 Tentang Ketahanan Pangan dan Gizi, but also utilizing secondary legal materials such as relevant journals and books as well as tertiary legal materials in the form of data and facts from the internet. The results of the research show that this food crisis has a broad impact on Indonesian society, Indonesian people will experience soaring prices of basic commodities, hunger, dependence on imports, and affecting agricultural crop production. To overcome the food crisis, farmers must increase crop productivity in a sustainable way, such as using organic fertilizer, balanced fertilization, and using superior seeds. Apart from that, the government's efforts to handle the food crisis for agricultural commodity farmer include setting the basic price of food production and determining the government purchasing price (HPP).

The problem in this research is that there is still a lack of nutritional intake such as milk provided by LPKA Class II Batam, this is due to a lack of budget. The aim of this research is to find out how children's food is implemented in fulfilling children's nutrition and providing milk to children at LPKA Class II Batam. The type of research approach used is empirical juridical, where research uses legal aspects (observation with reality in the field). Based on the results of this research, it can be concluded that the implementation of providing milk for assisted children is still not going well, namely that assisted children are only given milk according to their needs and these children do not even receive milk regularly. This is because the budget given to LPKA Class II Batam is inadequate to provide milk to the children assisted regularly and comprehensively. To comply with the Minister of Law and Human Rights Regulation, the LPKA Class II Batam has provided food to children in accordance with Minister of Law and Human Rights Regulation Number 40 of 2017 concerning Guidelines for Food Administration. For Prisoners, Children and Prisoners. Assisted children are given food 3 times a day and the food provided contains good nutrition

As an organizing element, the government is obliged to carry out population administration affairs which is an important aspect of government governance which aims to ensure accurate and valid identifiation for every resident. With the enactment of law number 24 of 2013 concerning amendments to law number 23 of 2006 concerning population administration, it aims to improve and perfect regulations related to populations administration, with a focus on improving services to the community. The formulation of the problem in this research is: (1) How is the function of the district government regulated in carrying out population administration affairs? (2) To what extent is the implementation of the district governments function in carrying out population administration affairs in Kupang district ? The research used in this writing is normative juridical research and is supported by empirical juridical research. The results of this research show : (1) how the functions of the district government are regulated in carrying out population administration, standard operating procedures, and ownership of population documents. (2) to what extent is the implementation of the district governments function in carrying out population administration affairs in Kupang district, which includes : service system, form of service and factors that become obstacles : inadequate facilities and infrastructure, low human resource, and still minimal budget.

This paper examines the evolution of regional governance in Indonesia since the reform era, beginning with the replacement of Law Number 5 of 1974 by Law Number 22 of 1999, and its subsequent revision into Law Number 32 of 2004. These legal reforms reflect the nation's efforts to balance centralization and decentralization, with the principle of checks and balances as a foundational element. The article highlights the central role of the Regional People's Representative Council (DPRD) in the formation of regional regulations (Perda), oversight functions, and budget determination. Through literature research, this paper demonstrates that the DPRD holds strategic authority in regional legislation, involving the planning, drafting, discussion, and ratification of Perda. In conclusion, the DPRD plays a crucial role in establishing a democratic and accountable regional governance system in Indonesia.

The purpose in this study was to determine the effect of environmental factors on the determination of error material in the audit of financial statements. Ind facto environment is accountability, independent auditors, experience, auditory performance and auditory professionalism in determining the quality of the audit. The approach used is Quantitative by using multiple linear regression analysis. The results showed that Value from R Square in the study was 0.616 (61.6%) meaning that there were still 38.4% of factors (variable) that could affect the quality of the audit. For this reason, researchers can further add to the use of other variables other than the four variables that have been used in this study, such as leadership styles, auditor competence competencies, and time pressure budget.

This research aims to describe regional financial management which includes: planning and budgeting, regional financial accountability; and transparency which includes transparency and accessibility, and the performance of Regional Work Units; analyze the influence of the effectiveness of financial planning, transparency of financial reporting on the performance of Regional Government Work Units. The type of research used is explanatory. The number of samples in this study was 32 respondents. The data collection technique uses a questionnaire in the form of a statement along with an answer score using a Likert scale of 1 to 5. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; Transparency and accessibility of regional financial reporting influences the performance of Regional Work Units.    

The spiritual and physical care of prisoners is very influential in life, starting from religious life and health. This formation means that all efforts are made to raise awareness and always maintain regularly the existence of religious and health values, with the aim that human behavior always remains within the norm. -good norms. The aim of this research is to find out the implementation of spiritual and physical care for prisoners at the Class IIB Tanjung Pura Narcotics Correctional Institution, the obstacles in implementing spiritual and physical care for prisoners at the Class IIB Tanjung Pura Detention Center and the efforts of the Class IIB Tanjung Pura Detention Center to overcome obstacles in the implementation of spiritual and physical care for prisoners. This research is included in descriptive research with the type of Normative juridical research using qualitative analysis methods. From the results of the research, the Class IIB Tanjung Pura Detention Center fulfills the rights of inmates in the form of providing spiritual care for inmates in the form of religious formation activities and the implementation of worship, while the implementation of physical care in the form of maintaining body fitness through morning exercise, sports, channeling hobbies through art. , recreation with family visits as well as support in providing proper and adequate nutrition and health care. The obstacles experienced by the Class IIB Tanjung Pura Detention Center in fulfilling the right to spiritual and physical care include the limited budget of the Class IIB Tanjung Pura Detention Center, human resources in terms of quality and quantity, and the facilities at the Class IIB Tanjung Pura Detention Center are inadequate. The efforts of the Class IIB Tanjung Pura Detention Center to overcome obstacles in implementing spiritual and physical care for prisoners include maximizing the use of the budget of the Class IIB Tanjung Pura Detention Center, providing training and using the services of lecturers, maximizing the facilities of the Class IIB Tanjung Pura Detention Center.

The circulation of narcotics in Indonesia shows a trend that continues to increase and is very worrying. Currently, narcotics are not only distributed in big cities but have also reached East Nusa Tenggara. This is a dangerous threat to the lives of the community, nation and state, specifically to the survival and future of the perpetrators. The East Nusa Tenggara government has shown its seriousness in eradicating and preventing narcotics abuse by establishing the East Nusa Tenggara Provincial National Narcotics Agency (BNNP). The research method used is qualitative descriptive research, namely to provide a complete picture of the role of the NTT BNNP in carrying out its duties and functions in law enforcement against narcotics crimes and then describe the obstacles faced in eradicating narcotics crimes, both juridically and empirically. This research was carried out at the East Nusa Tenggara Province Narcotics Agency Office. The results of the research conducted show: (1) The role that must be carried out by the NTT Province BNN is a hard power approach through eradication, a soft power approach through prevention, community empowerment and rehabilitation, then a smart power approach using sophisticated information technology as ordered by the president for digitalization. (2) Obstacles encountered by the NTT Province BNN in preventing narcotics abuse include: Human resources are one of the obstacles for the NTT Province BNN in carrying out its role in eradicating narcotics cases in society. Budget is the thing that is most needed in executing an activity and other things. Budget limitations are one of the obstacles for the NTT Province BNN in carrying out its role in eradicating narcotics cases in society. The existing facilities and infrastructure apparently have an impact in hampering the role of the NTT BNNP. Based on this, it can be concluded that in eradicating and preventing narcotics abuse, the NTT BNNP has a role and faces obstacles in doing so.

Government spending is very important for a country's economy and the welfare of all levels of society. In this way, the government must allocate their funds very wisely for the survival of the country and society. Government spending is the result of various types of income, one of which is taxes. But when governments do not have sufficient financial resources, they will resort to forced efforts to take resources from other countries. One of the goals of the government in issuing their budget is to reduce the number of unemployed. The government also poured funds to maintain political stability. In this way the economy will develop with development goals. Moreover, spending to reduce chaos is not cheap. The purpose of using the literature method in this research is so that readers can understand this research on government spending in depth. This research is based on books and several articles circulating on the internet. The result of government spending is the prosperity of the entire society and country. Because with the release of funds from the government, the country's development will be carried out. Government spending will be used for the sustainability of the country and for the prosperity for society.