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This study analyzes the implementation of an integrated information system in public services at the Regional Revenue Agency (Bapenda) of Deli Serdang, particularly in the process of managing regional taxes. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study show that the implementation of the integrated information system provides significant benefits in improving service efficiency, transparency, and taxpayer compliance. However, several challenges such as public digital literacy, data security, and resistance to change remain obstacles in its implementation. Therefore, solutions such as education, strengthening cybersecurity, and human resource training need to be applied to ensure the sustainability of this system. With continuous development, the integrated information system is expected to enhance the effectiveness of government administration and overall community welfare. The integrated information system implemented at Bapenda Deli Serdang also provides various conveniences, including integration with banks and financial institutions that accelerate the tax payment process and allow for real-time monitoring and evaluation of tax revenues. Additionally, the available digital public information services make it easier for the public to access information related to taxes and levies in a more transparent manner. Thus, the application of technology in this system not only increases efficiency but also contributes to improved tax compliance and the optimization of regional revenue.

The Bogor City Scout Movement Branch Office is still experiencing problems in administrative management, including cumbersome manual filing processes, unresponsive disposition of incoming letters, excessive paper consumption, and vulnerable financial document security systems. This research aims to propose the implementation of the E-Office system as an innovative solution for administrative transformation towards a more efficient and digitally integrated system. The research method used is a descriptive qualitative approach by collecting data from interviews with three key informants who have an active role in operations and administration at the Bogor City Scout Movement Branch. The results show that the use of E-Office has excellent potential to improve operational efficiency, increase document security, and speed up administrative processes. However, the implementation of E-Office requires special training and changes for employees who still use the manual system. 

This study aims to analyze and describe the effectiveness of Village Fund Allocation (ADD) management, as well as the supporting and inhibiting factors in Negeri Amahusu, Nusaniwe District, Ambon City. The research employs a qualitative method with in-depth interview techniques for data collection.Based on the findings, it can be concluded that the management of Village Fund Allocation (ADD) in Negeri Amahusu is transparent, but community participation needs to be improved through more effective socialization and communication. The use of ADD aligns with the planned budget, yet challenges persist in fund disbursement and transparency in proposal acceptance. Financial administration is carried out accountably, despite encountering technical difficulties in transaction recording. The capacity of village officials still requires improvement, particularly in understanding updated regulations and financial reporting. Community participation is relatively high in village meetings and mutual cooperation activities, although material contributions remain limited. Coordination between institutions functions effectively, yet formal communication must be enhanced to ensure clearer information dissemination and greater community involvement.  

This research aims to describe the role of the receptionist in carrying out their duties and responsibilities at Lanta Nice Beach Resort, Thailand, and to analyze the challenges faced during work, especially during the high season. The receptionist plays a vital role as the resort's frontliner, responsible not only for check-in and check-out services but also for handling reservations, promoting events, managing daily financial administration, and assisting with various other tasks beyond the core job description. Based on direct observation and interviews with the management, it was found that a limited number of staff is one of the main challenges, resulting in a high workload for the receptionist. This study also identifies five key strategies to face these challenges: multitasking ability, effective time management, strong interpersonal communication, mastery of reservation systems, and proactive guest service and event promotion. The findings of this research are expected to provide real insights into the dynamics of working in the hospitality industry, particularly in the front office department of a resort.

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.  

One of the important factors in financial improvement is Economic Development. The task of the government in an effort to achieve effective progress is to decide the direction of the improvement arrangement and to realize the goal of this progress requires a large improvement arrangement to realize stable financial development in order to advance the welfare of society is to expand Small and Medium Enterprises and Labor. It aims to find out the concurrent impact and half impact of Small and Medium Enterprises and Labor on the financial development of Batam city. An economy is said to be developing if the level of economic accomplishment measures achieved today is higher than that achieved in the previous period. Development is achieved if the physical amount of goods and administrations created in the economy increases over a long time. The reason of this research is to see and encourage for the impact of Investment and Local Revenue (PAD) on Economic development. Methods used in this research This research uses literature review to get an overview of what are the efforts of Batam city government in economic growth in Batam city, therefore in this article there are various data sources and references. The data used in this research is additional information in the form of budget reports obtained from BP Batam and BP Batam's official website. The result of this research is a review of several data sources that have been collected for the purpose of solving the problem at hand derived from previous studies and research.

This study is a research in the field of public administration aimed at describing the strategic management process implemented by BUMDes Subur Makmur in an effort to increase Village Original Income (PADes) in Kretek Village, Paguyangan District, Brebes Regency. The research method employs a descriptive qualitative approach with a case study design. The research targets stakeholders involved in the management of BUMDes. Informants were selected using a purposive sampling technique. Data sources consist of both primary and secondary data. This study focuses on aspects of strategic planning, program implementation, and performance evaluation of BUMDes. Data analysis is conducted using an interactive model with a descriptive design. The findings indicate that BUMDes Subur Makmur has successfully implemented strategies in several aspects; however, existing challenges still require further attention to achieve optimal performance and maximize benefits for the village community. Improvements in human resource management, financial management, and adaptation to the evolving business environment are necessary to enhance the future effectiveness of BUMDes.  

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

This community service program aims to improve digital literacy and tax compliance among micro and small business operators in the WTC (Way Tebing Ceppa) tourism area, South Lampung. The primary issues addressed include the lack of digital financial recording practices and low awareness of tax obligations. Through a participatory approach involving training and mentoring, participants were introduced to digital business tools and basic tax administration. Results show a significant improvement in digital and fiscal knowledge, with increased use of financial recording applications and successful registration of Tax Identification Numbers (NPWP). This initiative supports the development of a transparent, compliant, and technology-adaptive tourism economy.

The role of school administration is very important in carrying out the basic functions of Islamic educational institutions. School administration as the center for managing teaching and learning activities also covers various fields ranging from resource management, financial management, to planning and implementing academic policies. This research aims to identify the role of school administration in improving the operational effectiveness and quality of Islamic education. The method used in this research is library research, which aims to collect, analyze and compile information from various literary sources in order to obtain a comprehensive understanding of the topic being researched. The data analysis technique used is descriptive-qualitative, with the aim of describing and interpreting information obtained from the literature. This research shows that the role of school administration is very important in improving the operational effectiveness and quality of Islamic education. Good administration includes technical management, creating an environment that supports the moral and spiritual development of students. With effective implementation, it is hoped that schools will be able to provide Islamic education that is not only of academic quality, but can also shape students' character in accordance with Islamic values. It is hoped that this research can become a reference for policy makers and Islamic education practitioners in formulating better management strategies, so as to improve the overall quality of Islamic education.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

This study aims to describe and analyze the role of the Secretariat of the Regional House of Representatives and the factors that affect the role of the Secretariat of the Regional House of Representatives in the implementation of the duties and functions of the Regional House of Representatives of Situbondo Regency. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study showed. The Role of the DPRD Secretariat in the Implementation of Secretariat Administration and Financial Administration. The role of the Situbondo Regency DPRD Secretariat in the formulation of Regional Regulations that can control political dynamics. The Secretariat of the Regency DPRD carries out its role in providing facilitation for the running of the session or meeting. The role of the DPRD Secretariat is to provide and coordinate the experts needed by the DPRD in carrying out its functions according to needs. The Secretariat of the Situbondo Regency DPRD facilitates all the needs and needs of DPRD Members in carrying out their functions: one of them is in the field of Legislation. Factors that affect the role of the Secretariat of the House of Representatives include leadership factors. The leader or head of the SKPD of the Secretariat of the Sutubondo Regency DPRD in leading and carrying out service activities, applying an instructional, consultative and participatory leadership style.  The discipline factor is a factor that affects the success or becomes a factor that hinders the role of the Situbondo Regency DPRD Secretariat. The discipline factor applied in the DPRD Secretariat is in the form of accuracy and responsibility in carrying out secretarial duties. The human resources owned by the Secretariat have been very supportive, both work experience and the number of employees. The available human resources will certainly affect the organization such as services and improving the performance of the Situbondo Regency DPRD Secretariat

Governor's Regulation Number 35 of 2022 regulates the system and procedures for the disbursement of funds within the South Sumatra Provincial Government, including the Education Office. The implementation of this regulation aims to increase transparency, efficiency, and accountability in regional financial management. This study analyzes the extent to which these regulations have been implemented as well as the factors that affect their effectiveness. The research method used is qualitative descriptive with a case study approach at the South Sumatra Provincial Education Office. The results of the study show that the implementation of this regulation has had a positive impact in accelerating the process of disbursing funds and increasing budget supervision. However, there are still several obstacles, such as limited human resources who understand regulations and technical challenges in the financial administration system. Therefore, further training and improvement of financial system infrastructure are needed to optimize the implementation of this regulation.

The purpose of this community service is to provide a better understanding of Ulos weaving business actors in Sigaol in order to make regular business financial administration and to provide knowledge to Ulos weaving business actors in order to make business financial planning effectively. The method used is to introduce and socialize community service programs to ulos weavers to convey the background and objectives of the activity, introduction and training in making business plans, making profit and loss statements, balance sheets and financial reports and conducting evaluations to determine the success of the training that has been given to Ulos weavers. The ulos weavers in Sigaol Timur Village are still in the stage of starting their business and are currently included in the MSME group.  Currently there are around 20 weavers who are members of the Bintang Maratur Ulos Weaving Group.  This community service activity was carried out well and is expected to provide an outcome where the ulos business owners in Porsea and their employees get motivation and are expected to increase their competence, especially in terms of financial management so that they can have a higher competitive advantage.

This study delves into an integrative management approach within the context of Wimarion Hotel, with a dual focus on augmenting guest satisfaction and enhancing financial viability. Through the incorporation of pivotal factors encompassing front office services, pricing dynamics, customer communication strategies, interior design aesthetics, and overarching business strategies, the research endeavors to pinpoint variables that can be optimized to synergistically boost employee productivity and fiscal gains. Employing a quantitative cross-sectional methodology, data was gathered from a sample of 100 randomly chosen hotel patrons via questionnaire dissemination. Analysis underscores a statistically significant positive correlation between guest satisfaction, financial profitability, and the realization of an integrated management framework. These findings underscore the imperative of adopting comprehensive strategies in hotel administration, underscoring the intrinsic linkages between guest contentment and fiscal prosperity in achieving overarching management cohesion

This study aims to design and implement a Village Information System (SID) in Bungko Village, Kotamobagu Selatan District, to improve administrative efficiency and public services. The developed system enables village officials to manage population data, process service requests, and generate financial reports more quickly and organized. Village residents can also access services online, submit requests, and easily monitor the status of their services. The SID implementation uses web-based technology, including PHP, and MySQL, ensuring data security and reliability. The results of this study show that the SID can enhance transparency, efficiency, and accountability in village governance. However, improving technology infrastructure, user training, and integration with other systems are essential for further development. This study is expected to serve as a model for other villages in implementing technology to advance administration and public services.

This research aims to understand the functions and duties of the Secretariat of the Regional People's Representative Council (DPRD) in assisting council members in carrying out their duties. According to the Mayor Regulation Number 34 of 2019, the Secretariat of the DPRD of Palangkaraya City consists of the following divisions: Secretary, General Affairs, Legislation Affairs, Sessions, Public Relations, and Budgeting and Supervision Facilities. Based on Law No. 32 of 2004 and Government Regulation No. 41 of 2007, the Secretariat of the DPRD is considered a "regional apparatus" that provides "administrative services" to the DPRD. This includes managing the DPRD's financial administration, supporting the duties and functions of the DPRD, and providing and coordinating the necessary experts for the DPRD. As explained earlier, the Secretariat of the DPRD plays a crucial and vital role in determining the effectiveness of the DPRD's services. Based on the research objectives outlined, the research method suitable for understanding the functions and duties of the Secretariat of the DPRD in assisting council members is a descriptive method with a qualitative approach. This approach will allow the researcher to describe and analyze the empirical reality in-depth regarding the role of the Secretariat of the DPRD.