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Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

This study aims to determine the accountability for the realization of the school operational assistance fund budget at the Integrated Islamic Private Elementary School Ibu Harapan Bengkalis. This study uses a descriptive qualitative research method where data collection uses interview and documentation techniques. The test results show that accountability for the realization of the school operational assistance fund budget has not been carried out perfectly, due to several factors that have caused this to happen. So that the accountability of the financial reports produced is not in accordance with the technical instructions for the School Operational Assistance (BOS) guidelines.  

This study aims to determine whether the realization of the budget to assess the effectiveness and efficiency of performance at the Research and Development Planning Agency of the Aru Islands Regency has been running effectively. The research location is the Research and Development Planning Agency of the Aru Islands Regency. The object of this research is the Budget Realization Report of the Research and Development Planning Agency of the Aru Islands Regency for the last 3 (three) years, namely the year 2017-2019 before Covid-19. The data analysis technique used is descriptive quantitative. Quantitative descriptive statistical analysis is a technique of analyzing data to summarize and describe numerical data for easy interpretation. The steps to analyze the data in this study are to calculate the Effectiveness Ratio Analysis and Efficiency Ratio based on the Budget Realization Report for the 2017 – 2019 Fiscal Year. The results of this study indicate that the budget realization analysis to assess the effectiveness and efficiency of performance can be said to have been effective and efficient. .      

This research aims to determine accountability in managing the 2022 Village Revenue and Expenditure Budget (APBdes) in Pulau Birandang Village. This research was conducted to see the accountability of the APBdes which is accountable, transparent and participatory by the government of Pulau Birandang Village, Kampa District, Kampar Regency, Riau. This research method uses a qualitative method with a descriptive approach. This research uses secondary and primary data, primary data is carried out by interviews, observation and documentation. Meanwhile, secondary data comes from literature studies, scientific journals and other sources. The results of this research show that accountability in the management of the Birandang Island Village Revenue and Expenditure Budget from the planning, implementation and accountability stages is in accordance with the principles of accountability, namely, accountability, transparency and community participation. Reporting and accountability for the village income and expenditure budget in Pulau Birandang village is one of the important stages where the performance report of the Pulau Birandang village government in accounting for village finances is proven by the semester report and final report on implementation realization. The contents of the report on the realization of the implementation of the regional budget program in Birandang Island village are in accordance with the previously planned implementation. In order to account for the use of APBdes funds, the village government makes announcements on billboards or banners containing the APBdes implementation program and its nominal amount.

This research is entitled Water Governance on Optimizing Clean Water Distribution to Meet Community Needs in Lembur Village, Komba City District, East Manggarai Regency. The purpose of this study is to find out the water governance process in Lembur Village. The method used in this study is a qualitative method. This study examines water governance on community needs using 3 important aspects, namely, the content layer, the institutional layer and the relationship layer. The results of the study show that the implementation of water governance in terms of the content layer is constrained in providing ineffective information, especially during the delivery of program work and policy making, officer training only occurs during National Programs such as PPIP and PAMSIMAS, while those managed by villages do not conduct training due to budget shortages, and policy strategies that are not optimal cause some people to not get clean water supply, but in the aspect of the institutional layer from the organizational side, there has been a division of roles and responsibilities, there is a strict structure and supervision, but there is a miscommunication between the overtime village government and clean water officers, even from the aspect of financing, budget realization that is not in line with the results in the field, then in the aspect of the relationship layer on the participation side,  The community is not involved in the completion of clean water work and deliberately dismantles the pipes that have been worked. Financial alkalization and decision-making are not transparent and communication between the government and the community is not effective.

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

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 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.

This research aims to determine whether human resource competence, application of accounting systems, use of information technology and internal control systems influence the quality of budget realization reports at PT. X. This research was conducted involving 40 employees of PT X  who were directly involved in the budget process and preparation. Research data was obtained from questionnaires distributed to respondents. Questionnaire data was processed using the IBM SPSS Statistics application. The analytical method used is multiple linear regression analysis. The results of the analysis show that human resource competency does not influence the quality of the budget realization report, meanwhile the application of the accounting system, use of information technology and the internal control system influence the quality of the budget realization report.

This Research Is A Qualitative Study Which Aims To Analyze Deviations Between The Budget Set And The Realization Of Pmi Surabaya's 2018, 2019 And 2020 Budgets. This Research Used 1 (One) Person As An Informant Who Was The Head Of Administration At Pmi Surabaya. Data Collection Methods Use Observation, Interview And Documentation Techniques. The Results Of This Research Show That The Variance Analysis In The Pmi Surabaya Expenditure Budget In 2018 Resulted In Favorable Deviations. In 2019 And 2020 There Were Unfavorable Deviations. This Happens Because There Are Programs That Cannot Be Predicted Considering That Pmi Surabaya Is A Non-Profit Social And Humanitarian Organization That Does Not Solely Pursue Profit And Has The Aim Of Helping To Alleviate The Effects Of Natural And Human-Caused Disasters. So The Budget That Is Set Is One Of The Preparations If These Disasters Occur And Is Often Not In Accordance With The Budget Because We Ourselves Cannot Predict How Many Disasters There Will Be In One Year. However, This Can Be Overcome By Pmi Surabaya Because Pmi Uses Contingency Plans. This Contingency Plan Was Prepared As A Guide For Disaster Management During Emergency Response So That It Takes Place Quickly And Effectively.  

The study aimed to examine how Local Own-Source Revenue and Balancing Funds influenced the Economic Growth of Regency/City Governments in the Gerbangkertosusila Area between 2017 and 2021. Employing a quantitative approach via Saturated Sampling, the research utilized GRDP data from the East Java Province BPS website to evaluate Economic Growth, and the Statement of Budget Realization data from the official websites of the Regency/City Governments in the Gerbangkertosusila Area. Multiple linear analysis was employed for data analysis. The findings indicated a positive correlation between Local Own-Source Revenue and Economic Growth in the Gerbangkertosusila Area, while the Balancing Fund did not exhibit a significant impact on the region's economic growth.

In measuring the corporate performance of PT X in the third quarter period, it has not been achieved optimally. This non-achievement is caused by several factors including projects from several corporate divisions in the production section that have not been completed within 1 year, the realization of the Company's Work Plan and Budget Year 2023 which is not optimal, and performance management by each corporate leader that is not optimal. Therefore, it is necessary to measure the company's corporate performance using the Key Performance Indicator method to determine performance measures in Quarter III. The research conducted uses information obtained from observations and data sources directly from the company. Then data processing using the Key Performance Indicator method to determine the achievement of the company's corporate performance. From the results of the achievement of each indicator, the total score of the company's corporate Key Performance Indicator in the third quarter of 2023 was 46.45%. For the Key Performance Indicator target based on the Company's Work Plan and Budget of 100%. Therefore, the achievement of the realization of the Key Performance Indicator score on the company's corporate performance has not met the target in the Company's Work Plan and Budget for 2023. So it is necessary to accelerate the realization of indicators that have not met the achievement of performance based on the Company's Work Plan and Budget Year 2023.                                                                                                    

XYZ is a shipyard company in Indonesia. The company PT. However, the shipbuilding process experienced a delay in the project completion target due to the Covid-19 pandemic. In this research, it is devoted to monitoring ship projects for 30 months, so the EVM earnings value management method is needed to calculate CPI and SPI in order to get results of late calculations for the project and so that it can be re-evaluated using the EVM method, in the results of the EVM CPI and SPI method calculations occur. The delay was due to the impact of Covid-19, while for the SPI in the first 10 months the budget realization was small so it didn't require a lot of costs because the SPI result was greater than 1. However, for the CPI value of the Ship.    

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

Village financial management is a strategic instrument in supporting development and improving community welfare. However, in practice, village financial management is often not fully based on the actual needs of the community and lacks public participation in budgeting and oversight processes. This community service activity aims to enhance community understanding and participation in needs-based financial management in Pakning Asal Village. The activity employed a descriptive and participatory approach through socialization, interactive presentations, open discussions, and the dissemination of informational media. The participants included village officials, community leaders, and residents of Pakning Asal Village. The results indicate an improvement in participants' understanding of transparent, accountable, and community-oriented village financial management principles. Furthermore, the activity fostered collective awareness of the importance of active community involvement in planning, implementing, and evaluating the use of village funds. Overall, this community service program contributes to strengthening participatory village financial governance and supports the realization of more effective and sustainable village development.

This study aims to analyze the efficiency of budget realization and financial performance at the personnel and Human Resource Development Agency of Pematang Siantar. The data used in this study is secondary data pbtained from the BKPSDM budget realization report data analysis the data used is quantitative analysis by calculating the efficiency ratio and growth ratio of budget realization in 2020-2022. The results of the study show that the performance of the budget realization Office of the personnel and Human Resources Development Agency of Pematang Siantar from 2020-2022 can be seen from the analysis of the spending efficiency ratio with an average of 87.30% which reflects a fairly efficient, where the realization of spending is smaller than the budget. Then the analysis of spending variants Bkpsdm Pematang Siantar as a whole for 3 years showed good financial performance. Where from 2020-2022 Bkpsdm Pematang Siantar uses less than the budgeted amount.

This research was conducted to determine the Financial Performance of Temanggung Regional Revenue and Expenditure for the 2020-2022 Fiscal Year. Analysis of the Budget Realization Report using the independence ratio, effectiveness ratio and efficiency ratio can determine the Financial Performance of Income and Expenditures. This research uses a qualitative descriptive method, specifically using the Temanggung Regional Budget Realization Report (LRA) for 2020-2022. The results of this research show that the Financial Performance of Temanggung Regional Income and Expenditures in 2020 to 2022 is not yet independent because seen from the independence ratio it still shows regional dependence on government assistance. In 2020 and 2021 it can be said to be effective and quite efficient. Meanwhile, in 2022, the Financial Performance of Temanggung Regional Revenue and Expenditures experienced a decline in performance, resulting in less effective performance and quite efficient spending. From the results of the research carried out, it is hoped that the Temanggung regional government will be able to carry out evaluations by paying attention to the level of independence, efficiency and effectiveness ratios in order to advance the future.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

This research aims to reconcile the Deli Serdang Regency Regional Revenue and Expenditure Budget Realization Report (APBD). This research uses descriptive research methods and a qualitative approach, examining the potential for solving contemporary problems using data collection, categorization and analysis methodologies. A qualitative approach to describe ongoing phenomena or determine the characteristics of data in the research period, with the aim of answering the main research questions. The results of the research, namely those affecting the APBN for the 2019–2022 Fiscal Year, show that the Deli Serdang Regency Government shows inefficiency in managing state revenues as evidenced by an efficiency ratio of only 80.86 percent. Deli Serdang Regency experienced a significant increase in revenue in the 2019–2022 budget year, in line with the regional government's success in maintaining or exceeding the revenue target from the previous budget year.