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This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.

This article discusses the efforts of the Indonesian Financial Audit Agency (BPK) in preventing and eradicating corruption, reviewing the BPK's main role in auditing state financial management to achieve transparency, accountability and integrity in the use of public budgets. The BPK is also involved in eradicating corruption by conducting investigative audits of suspected corruption cases and revealing facts related to the perpetrators, modus operandi and state losses. In carrying out its duties, the BPK must pay attention to the Human Rights (HAM) perspective to ensure that its efforts do not violate individual rights guaranteed by the constitution and statutory regulations. This article explores how the BPK maintains its independence to carry out objective audits and provide recommendations based on valid data. With a deeper understanding of the role of the BPK, it is hoped that this article will increase appreciation of the importance of cooperation between the BPK, government and society in overcoming corruption which undermines development and human rights principles.

The phenomenon of low public participation in the budget preparation process causes the income and expenditure budget which should be the rights of the people to actually benefit the bureaucracy (the rulers) more in the author's opinion, is a form of secularization of accounting (budgeting). Secularization according to Glasner (1992, 65) relies on Comte's idea of positivism, which emphasizes knowledge solely on empirical observations of data that can be sensed. In fact, in the budget preparation process, community participation is still low so that the programs and activities proposed by the community are very minimally funded in the budget. Even though the budget comes from taxes, levies and other income that comes from the people    

This research was triggered by the lack of effectiveness in implementing flood management measures at the regional, village and community levels. Problem identification shows that the coastal area of ​​Tangerang Regency has a low risk of flooding and damage due to tidal waves, this was obtained from a preparedness study which showed a low regional resilience index, preparedness index and flood implementation capacity index. The aim of this research is to evaluate the implementation of Regional Regulation Number 7 of 2020 concerning the Implementation of Disaster Management in Flood Management in the Coastal Area of ​​Tangerang Regency. The research method used is qualitative with a descriptive approach, and data collection is carried out through observation, interviews and documentation. In its analysis, this research refers to Van Metter and Van Horn's theory which includes indicators such as policy standards and objectives, resources, inter-organizational relationships, characteristics of implementing agents, economic, social and political environmental conditions, and implementing arrangements. The research results show that policy standards and objectives have not been implemented optimally, and policy objectives do not have a significant impact according to existing regulations. BPBD Tangerang Regency is experiencing a shortage of resources, both in terms of the quality of human resources, budget and materials. Although relations between organizations are maintained, they have not yet reached optimal levels. Communication with village officials is not well informed to the community, so that synergy and cooperation with the community in Tanjung Burung and Tanjung Pasir Villages has not been fully realized, especially in the coastal areas of Tangerang Regency. There is a positive attitude of implementers towards policies, but realistic and preventive action is needed in disaster management. Economic, social and political environmental conditions do not fully support the implementation of disaster management.    

The DPD RI Inspectorate is tasked with overseeing the implementation of government affairs. However, there are several problems in the DPD RI Inspectorate such as the limited number of auditors, suboptimal budget, and low transparency in managing audit reports. The purpose of this study is to analyze the performance of the Inspectorate in the supervisory function at the General Secretariat of DPD RI. The research method used is descriptive with qualitative analysis. Data was collected through interviews, documentation, and observation. This research uses Agus Dwiyanto's theory (2006: 50) as follows: 1) Productivity, 2) Service quality, 3) Responsiveness, 4) Responsibility, 5) Accountability. The results showed that the performance of the Inspectorate was quite good in general, although not optimal due to constraints such as insufficient human resources and insufficient budget. The suggestion of this research is to increase the number of human resources and conduct socialization about applications that can be used by the Inspectorate..

This research discusses the human resource management of librarians at the North Sumatra Provincial Library and Archives Office. The purpose of this research is to know the management and obstacles in human resource development at the Library and Archives Office of North Sumatra Province. This type of research is qualitative research with a descriptive approach, namely describing and describing the data and then analyzing the data obtained from the field so that the data and information obtained are explained without any engineering. Data collection techniques in this study are through observation, interviews, and documentation. The informants in this study amounted to 4 people which consisted of librarian functional HR empowerment section, library material development and processing section, expert level librarians and skilled or supervisory level librarians. The results showed that the recruitment and selection process of human resources in the library of the North Sumatra Provincial Library and Archives Office was regulated by the BKD (Regional Personnel Agency) and the one who determined employee acceptance was the BKN (State Personnel Agency), the suitability of organizing management in the placement of each employee according to their expertise, There are efforts to increase the participation of all group members in cooperation in order to realize the objectives of a plan through family gathering activities and rewards in the form of TPP (Additional Employee Income) and activities carried out in accordance with existing plans, namely the attitude and discipline of librarians who are in accordance with the rules that apply in the library of the library and archives office of the province of North Sumatra and there are several corrections such as S. O.P. librarian performance. O.P librarian performance that has not been implemented but replaced with S.O.P excellent service only. The obstacles in fostering librarians are the less communicative communication process and the limited budget.  

This article discusses the implementation of adequate accommodation policies for students with disabilities at the University of Muhammadiyah Jakarta. The purpose of this study is to determine the implementation of adequate accommodation policies for students with disabilities at the University of Muhammadiyah Jakarta. The research method used is a descriptive method with a qualitative approach and uses the theory of Edward III. The result of this study is that the University of Muhammadiyah Jakarta has implemented the regulation, but it has not run optimally because there are several obstacles such as infrastructure that has existed long before the entry of students with disabilities, limited budget devoted to disability infrastructure, and there has been no special training for staff / employees so that it has not produced excellent service for students with disabilities.

The Rectorate's field of function is the function of improving performance, safety and efficiency in the use of elevators where the vertical transportation system is used as a tool to facilitate the activities of people and goods to move between certain floors in a building. Elevators are used as a tool to facilitate the activities of both people and goods to get to the floors In certain office and lecture buildings, it is a one-story building in building D which uses an elevator as a means of vertical lift transportation. Effective and efficient elevator planning is needed so that the elevator can be operated optimally. This should have a big impact on the comfort of building occupants as elevator users. One of the consequences of inadequate elevator planning is the occurrence of queues during peak hours. Therefore, some analysis of elevators in lecture and office buildings is needed. Elevator efficiency can be analyzed by calculating elevator requirements which depend on several variables such as lifting speed, lifting capacity, elevator waiting time, number of building occupants, and how large the building is. Meanwhile, the effectiveness of the lift can be obtained from the scheduling preparation and budget requirements involved in each lift's preventive maintenance. The research methodology used in this research is interviews, observation, secondary data collection, and data processing. From the results of data processing it can be concluded that the efficiency and effectiveness of the lift is 75% of the lift requirements for the 2 lift units provided. The research results also show several preventive maintenance schedules and preventive maintenance budgets within a one-year budget period.

This study explores the importance of financial literacy in influencing household financial decisions in emerging economies. Using survey data from multiple regions, the research examines how knowledge of financial concepts affects budgeting, saving, and investment choices. The results indicate that higher financial literacy levels are strongly linked to more effective financial management and improved economic well-being among households.

One of the health services needed by pregnant women is maternal and child health counseling. The pregnant women class is a means to learn together about health for pregnant women, in the form of face-to-face in groups that aim to improve mothers' knowledge and skills regarding pregnancy, pregnancy care, childbirth, postpartum care, newborn care, myths, infectious diseases and birth certificates. The class for pregnant women coordinated by the Sungai Turak village health center is considered less than optimal, where the level of attendance and motivation of mothers in participating in classes for pregnant women is considered to be lacking. Other facilities are also needed that can support the implementation of classes for pregnant women. The resolution of obstacles or obstacles is to cooperate with village institutions (Village Government, Village Consultative Bodies, and Village Community Institutions), to include the budget for pregnant women classes in the Village Revenue and Expenditure Budget (APB). Based on the results of discussions with village officials, it was decided to include some proposals for pregnant women classes in the Village Revenue and Expenditure Budget (APB).

This research is based on the large number of public reports that have been submitted to the Greater Jakarta Ombudsman regarding allegations of maladministration that have occurred in the education sector, especially complaints about New Student Admissions. This problem requires a resolution by the Greater Jakarta Ombudsman to handle public complaints and prevent recurring maladministration in the education sector, especially regarding complaints about Acceptance of New Students in Depok City. This study aims to analyze and describe the performance of the Greater Jakarta Ombudsman in handling complaints about Acceptance of New Students in Depok City. This is based on the problems that occurred in the implementation of the Acceptance of New Students which were still colored by allegations of maladministration, which made public services in the field of education inefficient, lack of supervision in the implementation of the acceptance of new students. The results of the study concluded that in the Productivity indicator there are still a number of things that need to be improved such as policies that have been made that are not in accordance with the needs of society in the digitalization era. Service Quality Indicators still need a number of things to pay attention to such as budget constraints, human resources and very limited work space. Responsiveness Indicators There are still a number of things that affect performance achievements. The Responsibility Indicator is still lacking in realization to achieve the target every year. As well as the Accountability indicator, there is still no specific accountability report in the form of the Jakarta Raya Ombudsman annual report on various media platforms.

This study aims to analyze budget realization reports in measuring the financial performance of the Manpower Agency of North Sumatra Province for the period 2018-2022. The descriptive quantitative method was used by analyzing secondary data in the form of budget realization reports obtained from the official website of the North Sumatra provincial government. The results showed that the average effectiveness ratio was 80.49% which was included in the quite effective criteria, while the average efficiency ratio was 25.43% which was included in the very efficient criteria. In general, it can be concluded that the financial performance of the manpower agency was quite good but still needs improvement to achieve the targets that have been set.

In daily life, waste is something that is always there. Finding out about the current waste management system in Medan Krio, Sunggal subdistrict, and Deli Serdang district is the goal of this study. Qualitative research using a descriptive observational design is the methodology employed. The study employed various research techniques, including field surveys, participant-led focus groups, open interviews, and literature reviews. Representatives from the Environmental Agency, village heads, village representative bodies, youth organizations, and village organizations were among the participants in this study. The study's findings indicate that the village's waste management is still inadequate. This is because there isn't enough land to erect temporary shelters, the infrastructure and facilities are still subpar, and there is still a low level of public awareness of the significance of proper waste management. A budget for the purchase of land that will be used for temporary housing should be included, along with recommendations for routine village clean-up schedules and socialization about proper and ethical waste management.

This research aims to analyze the effectiveness and efficiency of using the BackOffice System (BOS) application in budget management at the Central Statistics Agency (BPS) of Palu City. The research method used is qualitative, with data collection through interviews, observation and documentation studies. The BOS application has been used at Palu City BPS since the beginning of 2023 to manage the budget. This research uses descriptive qualitative methods to analyze the effectiveness and efficiency of using the BackOffice System application in budget management at the Palu City Central Statistics Agency. Data was collected through observation, documentation, and direct interviews with key informants such as Budget User Officials, Commitment Making Officials, General Subdivisions, Treasurers, and BOS Operators. The Technology Acceptance Model (TAM) concept is used to explain the acceptance and use of technology. The research results show that the implementation of the BackOffice System (BOS) application at the Palu City Central Statistics Agency is effective in improving budget management to be more efficient. The BOS application makes access easier, makes financial management more transparent, and makes it easier to create assignment letters and complete payments. Even though there are still several shortcomings, the BOS application is considered successful in achieving its goals and has helped in budget management. Research shows that the implementation of the BackOffice System application at BPS Palu City has brought benefits in budget management, increasing the effectiveness of financial management efficiency. Nevertheless. There are still several technical obstacles that need to be overcome. The BOS application makes access easier, makes financial management more transparent, and makes it easier to create assignment letters and complete payments. Even though there are still shortcomings, the BOS application is considered successful in achieving its goals.

The problem currently faced is that the amount of green open space that must be provided by the government has not yet reached 30% of the city area. The problems are as follows: 1) What are the responsibilities of the Semarang City Government in fulfilling green open space in urban areas based on Semarang City Regional Regulation Number 14 of 2011 concerning Semarang City Regional Spatial Planning for 2011-2031 as amended by the Semarang City Regional Regulation Number 5 of 2021? 2) What obstacles does the Semarang City Government face in fulfilling green open space in urban areas? 3) What solutions can the Semarang City Government implement to face obstacles in providing green open space in urban areas? This research uses a normative juridical approach (normative legal research). The data analysis used is a qualitative approach to secondary data as main data and primary data as supporting data. The research results show that the responsibility of the Semarang City Government in fulfilling green open space in urban areas is in accordance with the plan for the distribution of regional service facilities in each part of the city area (BWK). The obstacles faced by the Semarang City Government, namely: juridical obstacles, technical obstacles. Solutions that can be implemented by the Semarang City Government are: enforcing regulations with punishment regarding local building regulations, including the Basic Building Coefficient (KDB) for all buildings so that there is open space in each site which will be useful for planting trees or reforestation, propose an additional budget in the Expenditure Budget Activity Plan (RKAB) according to real needs as well as plans for additional city park development. The proposal for additions outside the routine budget is intended to maximize the implementation of medium and long term work programs. recruiting honorary/contract workers to help with the maintenance of existing city parks.    

This study aims to analyze the role of the Department of Youth, Sports and Tourism (Diskopar) Dumai City in tourism development and to identify supporting and inhibiting factors affecting its implementation. The research uses a qualitative descriptive approach with data collected through interviews, observation, and documentation. Informants consisted of a tourism data and information officer at Diskopar Kota Dumai and a community tourism actor. The data were analyzed using an interactive model involving data reduction, data display, and conclusion drawing. The findings show that Diskopar Kota Dumai plays an active role based on three role indicators: institutional position, social expectations, and implementation. The institution is involved not only in policy formulation but also in maintenance, monitoring, training workshops, event organization, and management of public tourism spaces. Supporting factors include regional tourism potential, digital promotion, regulatory documents, and regional budget support. Inhibiting factors include suboptimal maintenance of tourist sites, illegal levies in unmanaged areas, and uneven information access due to limited network coverage. Overall, the role of the Dumai City Diskopar is functioning but still requires strengthening in supervision, facility management, and equitable promotion.

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

The problems faced in this study include (1) How is the implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency? (2) What are the obstacles in the implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency? (3) What are the efforts to overcome the obstacles in the implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency? This study aims to analyze descriptively (1) The implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency. (2) Obstacles in the implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency. (3) Efforts to overcome obstacles in the implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency. The method used in this study is descriptive analysis with qualitative research design, while the technical data analysis, namely Data reduction, Data display, Triangulation and conclusion. The results of the study inform that (1) The implementation of the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency as a whole has not been carried out properly. This is due to 4 dimensions, namely communication, resources, disposition and bureaucratic structure, which have been implemented well, namely communication, disposition and bureaucratic structure. While what has not been implemented well is resources. (2) Obstacles in implementing the SISDMK application in realizing manpower at the Tarogong Health Center, Garut Regency, namely the less than optimal competence of staff in operating SISDMK and the unavailability of sufficient and sustainable budget from the Health Center for the implementation of SISDMK.

This research aims to determine the performance of government procurement of goods and services using the Balanced Scorecard approach. By using the literature or literature study method, a technique for collecting data is by conducting a review study of books, literature, notes and reports that are related to this problem. Based on the research results, it shows that in general, the procurement performance can be considered quite good. Several aspects have been assessed positively. Financial performance shows a high level of budget realization and efficient use of resources. From a customer perspective, the level of customer satisfaction is also quite good, reaching 85%. Meanwhile, from an internal business process perspective, the efficiency of procurement of goods and services reached 95%. From a growth and learning perspective, efforts to improve performance have produced positive results.

The Pekalongan Regency Regional Secretariat Office is a very vital government agency because it has the task of assisting the Regent in formulating policies and administrative coordination for the implementation of regional apparatus duties and administrative services. With this task, SETDA is the "Qibla" for other regional apparatus organizations in the Pekalongan Regency Government. However, what happened was that several employees at the Regional Secretariat Office actually committed violations that today are called bureaucratic pathologies. This research uses a qualitative descriptive research type. Descriptive understanding is a discussion in the form of exposure to words and language, in a special natural context and by utilizing various natural methods. Qualitative research is research that intends to understand the phenomenon of what is experienced by research subjects. The purpose of this study was to find out about the procedures for providing grants and social assistance sourced from the Regional Revenue and Expenditure Budget of Pekalongan Regency, namely to find out the procedures or stages of applying for grants and social assistance, knowing local government policies and regulations and their implementation The results of this study indicate the existence of bureaucratic pathology in the activities of grant services and social assistance in the welfare division of the Pekalongan regional secretariat. Guidelines for the management of grants and social assistance sourced from the regional income and expenditure budget as outlined in the district head's regulations seem to have been ignored. In this study, the types of pathology that occur are explained. Most types of pathology that occur are caused by the bureaucracy itself. Bureaucratic culture since ancient times has not been able to be changed by the bureaucracy itself. In carrying out daily tasks, many of the bureaucracy have not been maximal in carrying it out, especially bureaucracy related to service. A paradigm shift is still very much needed within the bureaucracy itself. Efforts to overcome it are still not optimal, the support and commitment of the leadership is the main thing to change the existing bureaucratic paradigm.