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The purpose of writing reform papers is improvement; bureaucratic reform means a change of perspective, an increase in "will and determination", and a decrease in the likelihood of deviation. High quality public services cannot be achieved simply by improving budgets and systems. After bureaucratic reform, there are still many deficiencies in various fields of public services. Corruption, plagiarism, fraudulent judgments, and falsification of information Four main components hinder bureaucratic progress in Indonesia: laws and regulations, organization, human resources (HR), and government management. Bureaucratic reform will have a direct impact on improving the quality of public services, which are based on facts on the ground, transparency regarding people's welfare, and a better quality of public services. Undoubtedly, this bureaucratic reform will improve overall development implementation in Indonesia, especially as the third phase of the RPJMN is underway. This bureaucratic reform will certainly encourage the implementation of development in general in Indonesia, especially the implementation of the third phase of the RPJMN which is currently being implemented. In addition, it is believed that the implementation of bureaucratic reform must also encourage investors to continue investing in the development of this country.

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.

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.  

This study aimed to examine the effect of Budget Participation, Budget Emphasis on Budgetary Slack with Ethical Consideration as Moderating Variable. This kind of study is quantitative research with primary data collected in a questionnaire distributed to 38 respondents. The data is processed with multiple linear regression analysis by using Statistical Program for Social Science (SPSS). The results showed that budget participation and budget emphasis has effect on budgetary slack. Meanwhile, ethical considerations cannot moderate the relationship between budget participation and budget emphasis on budgetary slack.

The study aims to find out what the ideal church service is like for Sunday school children. The research method used is the study of libraries, interview approaches and observation of the ministry of several churches for Sunday schoolchildren. Through a number of literacy, observation and interviews with a number of Sunday school teachers, it is known that the problem of ministry to Sunday school largely arises from the church itself where many weaknesses lie in the Pastor and Assembly who are still less serious about improving the ministry of PAK to children in the church. Some suggestions to address the problem are: 1). Priests should facilitate teaching, provide week school curriculum and actively engage in serving Sunday school worship. 2). The Church needs to include a special budget for the increase in Sunday School Teacher’s HR. 3). The Church needs to periodically evaluate the Sunday school service. 4). The Church needs to work on service facilities ranging from child-friendly specialty spaces. 5). The Church needs to engage members of the congregation who have pedagogic and theological competencies to support Sunday school service. 6). Even in limitations, Sunday school teachers need to update their knowledge and skills in varying the teaching methods of week schoolchildren.

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 aim of this research is to describe the implementation of program management and determine the supporting and inhibiting factors for equality education pursuing package C at PKBM Setia Budi, Pati Regency. The research method used was qualitative descriptive research with participants: 1 PKBM Chair, 2 PKBM staff, 2 Pursue Package C tutors, 2 learning residents. Data collection techniques use observation, interviews and documentation. Data validity techniques use source triangulation and technical triangulation. Data was analyzed through the stages of data collection, data reduction, data presentation, as well as conclusions and verification. The results of the research show that the management process of the equality education program pursuing package C at PKBM Setia Budi, Pati Regency is carried out through the stages of planning, organizing, implementing, monitoring and evaluating. Planning in management includes program planning and implementation plans. Organization in management includes the division of tasks and roles of each administrator. Implementation in management includes the learning process and infrastructure. Supervision in management includes internal supervision and external supervision. Evaluation in management includes program evaluation and learning evaluation. Supporting factors include the community's need for equal education which is still high and there is support from the government and society. Meanwhile, inhibiting factors include low levels of student attendance, limited budgets, and inadequate infrastructure. The conclusion from this research is that the implementation process for managing the equality education program pursuing package C includes planning, organizing, implementing, monitoring and evaluating. The researcher's suggestion is that the learning media used can be made more innovative and varied so that students are more motivated to attend learning.

Id, ego and super-ego are separate psychic structures in humans but interact with each other. This concept was formulated by Sigmund Freud. This journal discusses the id, ego and super-ego in the literary work of the novel entitled Secret Obsession by Angkai. The problem of this research is how the id, ego and super-ego influence the behavior of the main character in the novel entitled Secret Obsession by Budgeti. The method used in this research uses a literary psychology approach with Sigmud Freud's psychoanalysis theory regarding the id, ego and super-ego of the character Lolita in the novel Secret Obsession by Budgeti. The results of this research can be concluded that Lolita shows more mature ego development, is able to control the id's feelings of pleasure and interact more realistically. Additionally, Lolita's superego side shows moral evolution, such as guilt, regret, and the drive to become a better person. The factors that influence the development of Lolita's character consist of the people around her, the environment, and hurt feelings. Analysis is carried out from the beginning, middle, to the end of the story, showing significant character evolution.

The Indonesian government requires a Mining Business License (IUP) for mining activities as regulated in Law Number 3 of 2020 concerning Mineral and Coal Mining (UU Minerba). The discovery of black stones in large quantities and indications of being the result of illegal mining activities is a serious problem that must be handled properly. In uncovering cases of ownership of mining products, police efforts are very important in uncovering networks of perpetrators of violations in the mining sector. The problems raised in this research are: What factors hinder the Gorontalo Resort Police in handling allegations of ownership of black stones found in Pulubala District. This research is directed at empirical legal research and the approach used in this research uses a statutory regulation approach and a case approach. This research was carried out at Gorontalo Police. The research results show that the inhibiting factors in handling allegations of black stone ownership in Pulubala District are limited personnel in the police Tipidter unit, the number of cases exceeding personnel capacity, limited time, budget for investigations, lack of cooperation from witnesses and suspects, as well as a lack of facilities and infrastructure. in carrying out the investigation process.

In the manufacturing industry, competition between companies is an inevitable phenomenon along with the spread of businesses in this field. To maintain competitiveness, making the right management policies, including in the calculation of production costs, is crucial. The determination of production costs must be done carefully in order to provide a balanced profit. This study aims to analyze the company's method of calculating production costs with a variable costing approach. The research design is descriptive with the use of quantitative data through secondary data sources. The results showed that the variable costing approach resulted in a fairly low amount of production costs, namely Rp. 6,165,220,371, compared to the company's original calculation of Rp. 6,271,616,917. Thus, calculating the production budget using the variable costing method can be an effective strategy to face competition in the manufacturing industry.

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

The research aims to detail the factors influencing the budget of construction projects and analyze their impact on national development. This study is expected to contribute valuable insights for government decision-makers, project planners, and relevant stakeholders. Consequently, collaborative efforts can be undertaken to enhance budget management efficiency, ensure the smooth progress of construction projects, and support sustainable growth and overall national development. The research employs a literature review methodology, involving activities related to data collection from existing literature, reading and note-taking, as well as organizing research materials. The findings highlight that, in nation-building, the size and complexity of construction projects play a crucial role in determining their impact on national development. Large-scale infrastructure projects have the potential to improve connectivity, provide better access to communities, and support economic growth. However, challenges such as risk management, regulations, and fluctuations in building material prices require a holistic approach in planning, implementation, and management

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.    

Cooperation between Indonesia and China in building high-speed trains began with President Joko Widodo's visit to Beijing, China in November 2014. President Joko Widodo is interested in China's high-speed trains. The construction of the Jakarta-Bandung Fast Train is a collaborative effort with an agreement not to use funds from the State Revenue and Expenditure Budget (APBN). Indonesia has a requirement to do business only on a business-to-business (B2B) basis. The Jakarta-Bandung Fast Train is known to the public as an express train that meets people's needs and is highly praised for its service, comfort and supporting facilities. The construction of the Jakarta-Bandung express train is a government initiative to modernize transportation within the city, and has a significant impact on economic development and community mobility. This is considered very effective in overcoming traffic jams and minimizing losses for the government.

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

This research investigates the financial management proficiency essential for the success of Micro, Small, and Medium Enterprises (MSMEs). The study aims to explore the strategies employed by MSMEs to effectively manage their finances and navigate challenges. The research model adopts an interpretivist approach, utilizing semi-structured interviews with MSME owners and managers. A purposive sampling technique is employed to select participants representing diverse industries and geographic locations. Data analysis involves thematic coding to identify patterns, themes, and insights regarding financial management practices. Preliminary findings suggest a variety of strategies, including budgeting, cash flow management, and strategic investment decisions, play pivotal roles in MSME success. Additionally, the study identifies common challenges faced by MSMEs in financial management, such as limited access to financial resources and lack of financial literacy. This research contributes to understanding the nuanced dynamics of financial management within the MSME sector, providing valuable insights for policymakers, practitioners, and MSME owners striving for sustainable growth and success.

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.

This century has seen an increase in the development of sustainable development, and to help with this, the green economy strategy has been established. Businesses who are aware of this are beginning to include environmental management components to the strategic roadmap in order to accommodate this programme, which needs funding in order to be carried out. As a result, many institutions are now beginning to use green budgeting techniques. A budgeting model known as "green budgeting" gives environmental considerations top priority during the planning, execution, monitoring, and assessment stages. Organisations can use budgets as a tool to promote the accomplishment of environmental goals by implementing green budgeting. The OECD-based green budgeting theory and idea is applied. The purpose of this study is to offer a framework for implementing the green budgeting idea in line with business needs. This study employs qualitative methodologies grounded in financial company case studies. The information used came from documents and interviews pertaining to the organisation's green corporate roadmap and budgeting procedure. The study's findings demonstrate that PT. Smart Finance has strategic goals for environmental management in its frame design, and these goals are guided by the company's long-term aims and its shareholders. The company has relevant policies, such as the Green Company Document Blueprint, to put this idea into practice. It also has media, such as management reports and sustainability reports, to report on its progress and provide information on programme realisation. If this idea is put into practice, the annual budget of the company will need to be prepared with a grading system for environmental management.

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.