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PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

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 article discusses the differences in extracurricular activities between private and public schools in Indonesia. Private schools, supported by greater financial resources, offer a variety of activities with modern facilities. On the other hand, public schools, despite their limited budgets, still ensure equal access to education. Comparisons include infrastructure, fees, student numbers and extracurricular opportunities. Factors such as gender, religion and culture influence the offering of activities. Qualitative research methods and observations were used to explain the differences in planning, types of activities and assessment between the two. Field observations highlighted barriers in private and public schools, including facilities constraints. This article examines the strengths and weaknesses of the two schools observed, providing a holistic insight into the impact of educational institutions on student character building in Indonesia.

The Tanjung Pinang Island area has many tourist destinations that have special characteristics in Indonesia, but in its management it still faces many obstacles such as a lack of community involvement in managing existing tourism resources and the low quality of tourism facilities and infrastructure. In particular, the development of the area on Penyengat Island as a leading tourist area is also hampered by various regulations, government communication between governments has not been optimal even though the Penyengat Island tourist attraction has been designated as a national cultural heritage. The maintenance of tourist objects is carried out by the Archaeological Center whose technical unit is in Batu Sangkar, West Sumatra. The impact is that regional government communication, especially in terms of budget allocations for the city government, can’t be carried out well. This research aims to (1) identify government communication models in managing potential tourist attractions on Penyengat Island, (2) examine the characteristics of the community so that the form and level of community participation in maintaining and preserving the environment in supporting tourism on Penyengat Island can be seen. This research was carried out in Penyengat Island, Tanjungpinang City, Riau Islands Province.

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.

the purpose of this study is to analyze the management of village property. Village property in the form of land and buildings that have been handed over for the economic progress of the village community which is invested in BUMDes on the basis of the season can be used optimally. So that it does not burden the village budget and expenditure. This study examines agreements by analyzing the application of legal principles of agreements in cooperation contracts for the management of village property leased to BUMDes and community management. The principles of treaty law which is a civil law concept applied in the concept of state administrative law become an interesting one because the agreement is in the regulation of private law and public law. Goverment contracts are routine goverment legal acts,to ensure legal certainty for the parties involved, legislation is needed that speciffcally regulates commercial contracts by the government both regarding procedures and limits of authorty.

 The increasingly rapid development of information and communication technology (ICT) in an effort to make services more effective for the community must be carried out at the village level. Apart from being able to improve services, the existence of ICT is also useful in processing data which can be used for development planning, supporting decision making and many other benefits. The aim of this study is to identify readiness for ICT application from the aspects of human resources, facilities and infrastructure, institutions and budget and to assess the services through IT that have been provided. The method used is a descriptive method with the research location in Marihat Dolok village in Simalungun Regency. The results of the research findings are the limited number of human resources who master ICT, the network is not evenly distributed, institutional needs are met and there is budget support from authorized institutions and the information system has not accommodated all service needs and has not been implemented in all villages.

Umumnya quantity take off di Indonesia menggunakan spreadsheet Microsoft Excel berdasarkan pada gambar dua dimensi dengan berpedoman pada SMM (Standard Method of Measurement). Dalam industri konstruksi saat ini penggunaan aplikasi komputer untuk profesi quantity surveyor sangat disarankan, yaitu dengan menggunakan Building Information Modeling (BIM). BIM merupakan suatu sistem atau teknologi yang mencakup beberapa informasi penting dalam proses Design, Construction, and Maintenance yang terintegrasi pada pemodelan tiga dimensi (3D). Glodon Cubicost adalah salah satu dari berbagai jenis BIM untuk pekerjaan Quantity Take Off (QTO). Pada penelitian ini, analisis perbandingan quantity take off pada proyek tender pembangunan pabrik “X” di Jawa Timur menggunakan Microsoft Excel dan Glodon Cubicost. Hasil perbandingan tersebut untuk pekerjaan struktur beton bagian struktur atas (kolom, balok, dan lantai) diperoleh selisih 0,58% untuk pekerjaan beton, 0,18% untuk pekerjaan bekisting, dan 1,15% untuk pekerjaan pembesian. Hasil selisih menunjukkan bahwa quantity take off menggunakan Microsoft Excel lebih besar dibandingkan menggunakan Glodon Cubicost. Quantity take off menggunakan Glodon Cubicost dapat mengurangi budget RAP (Rencana Anggaran Pelaksanaan) 0,511% dari RAB (Rencana Anggaran Biaya).

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

The protection of fishermen is based on Undang-Undang Nomor 7 Tahun 2016 with a research focus on the efforts made by the government to ensure the protection of fishing communities in Central Java. This research uses a qualitative-descriptive research type with data collection techniques using library research methods. Therefore, the type of data in this research is secondary data. The results of the research then contain the government's way of ensuring the protection of fishermen through the Fishermen's Insurance Premium Assistance program by the Ministry of Maritime Affairs and Fisheries. During the implementation of the program from 2016 to 2019, 111,547 small fishermen received insurance assistance from the government. The Central Java Provincial Government also provides a fishermen's insurance program through the Central Java Maritime and Fisheries Agency to provide wider opportunities for fishermen in Central Java to have insurance. In its implementation, the provision of fishermen's insurance has several obstacles, such as a limited budget and the fact that many fishermen are reluctant to register for insurance independently. Therefore, not all Central Java fishermen have this fishermen insurance. However, there have been fishermen who have felt the benefits of fishermen's insurance and began to realize that insurance is important to have. This study concludes that the implementation of the fishermen's insurance program can be said to be successful, but the implementation has not been optimal.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

Boarding homes are very crucial for students who live far from home, especially for those who go to Perbanas Institute.  Choosing a boarding home has frequently been done without a defined procedure, which has made it hard for students to identify alternatives that fit their needs and budget.  This study creates a web-based decision support system (DSS) for choosing boarding homes based on the Simple Additive Weighting (SAW) technique.  This technique gives each criterion price, distance to campus, facilities, security, and room size weights. These weights are then used to find the best option from the 10 available by normalizing and ranking them.  Surveys, observations, and reading books were used to gather research data. The weights were then set depending on what the students wanted.  The results of the calculations reveal that "Kost Evi" got the highest score, hence it is the best pick.  The system that was created can make decisions faster and easier, and it does it in a way that is clear and accurate.  This technique may also be used in a number of different multi-criteria decision-making situations, making it a useful and adaptable option for more organized decision-making needs...

This research aims to analyze time and cost control on the ITC Pole Fiber Optic project managed by PT. LUM uses the Earned Value Management (EVM) method. EVM is an effective method for measuring project performance and progress by combining cost, time and completed work data. This case study uses secondary data obtained from project progress reports and PT financial data. LUM. Analysis is carried out to identify cost variance (CV) and schedule variance (SV) as well as cost performance index (CPI) and schedule performance index (Schedule Performance Index - SPI). The research results show that the ITC Pole Fiber Optic project experienced several deviations from the planned budget and schedule, with CV and SV showing negative values ​​at several project stages, indicating cost overruns and delays. The CPI and SPI values ​​obtained also provide an overview of the efficiency and effectiveness of project implementation. Based on these findings, several improvement steps are recommended to optimize time and cost control to improve project performance in the future. This research makes an important contribution in providing insight into the application of EVM in fiber optic installation projects and can be used as a reference in managing similar projects in the future.

The development of Small and Medium Enterprises (SMEs) is one of the government's priorities, especially in Tebing Tinggi City. Known as an industrial city, it becomes an opportunity for the development of SMEs, which are the majority of the workers. The development of SMEs, especially "Culinary Clusters" that have high added value to economic growth, needs to be given greater attention to developed. The purpose of this study is to analyze the factors that influence the business performance of SMEs in Batam City. The method used to determine the relationship between these factors uses partial least square- structural equation modeling (PLS-SEM) with SmartPLS 3.0 software. The results of data processing show that internal and external factors influence the performance of SMEs. External factors consist of government policies, socio-economic conditions, and culture, the role of related institutions has a significant influence on the condition of internal factors consisting of aspects of human resources, finance, technical production, and marketing. External and internal factors have a positive and significant influence on the performance of SMEs.

Stunting is a condition where a person's height is shorter than the height of other people in general (of the same age). Stunted (short stature) or low height/length for age is used as an indicator of chronic malnutrition which describes the history of under-nutrition in toddlers over a long period of time. The design used in this research is a research design with a correlational/causal analytical method with a cross sectional design. The population in this study was 82 mothers of toddlers. The sampling technique used in this research was the Slovin formula. The total sample in this study was 82 mothers of toddlers. The results of the research show that there is a significant relationship between healthy latrines and the incidence of stunting among toddlers in Waehaong subdistrict, Nusaniwe subdistrict, Ambon City with a p value of 0.000. For the government, in this case, village officials, especially village heads, are expected to be able to facilitate and plan budget procurement for environmental sanitation improvements such as improving healthy latrine facilities and making efforts to improve residential environmental sanitation programs with healthy behavior. Health workers, especially sanitarian officers, can carry out their role as educators by providing education related to the health of the family environment in order to increase knowledge about maintaining and creating a healthy family environment. And can also provide education about healthy latrine facilities and strive to improve residential environmental sanitation programs with healthy behavior.

This research aims to prove the influence between village fund management and transparency and community welfare. This type of quantitative research, the preparation of hypotheses is based on agency theory which reflects the relationship between the government or agent and the community or principal. The sample used was the Nglorog Village community of 30 people who were determined using random purposive sampling. The research results found that village fund management and transparency had a significant positive effect on community welfare. And both variables have a simultaneous effect on the dependent variable. It is hoped that the research carried out can become a reference for the Nglorog Village government to improve its budget transparency system and make the human resources available to the Village Government more effective so that Village Fund Management is more targeted    

The problem phenomenon that the author examines is related to the transition of BP-PAUD dikmas which was transferred to the Mobilizing Teachers Center on the issue of budget management human resources, which is still not effective because the Mobilizing Teachers Center handles all levels of schools, including Kindergarten/PAUD, Elementary, Middle School, High School, Vocational School and SLB, whereas Previously, BP-PAUD Dikmas handled only one level, namely TK/PAUD. This research aims to find out how accountable financial management is at the North Maluku Province Teacher Mobilization Center. The method used in this research is a qualitative approach. Data collection techniques in this research are through observation, interviews and documentation studies. The results of this research show that the North Maluku Province's financial accountability center is effective, efficient and accountable because the budget implementation process is transparent and accountable in accordance with applicable rules and regulations. And the achievements of the program / activity in accordance with the program/activity implementation plan and budget of the North Maluku Provincial Mobilization Teacher Center and the Performance Agreement of the Head of the North Maluku Provincial Mobilization Teacher Center

The purpose of this thesis is to manage Islamic finance MSMEs at Muaro Jambi Temple, to find out the obstacles in managing MSME sharia finance at Muaro Jambi Temple and to find out the efforts of MSMEs in financial management at Muaro Jambi Temple. This thesis uses a qualitative approach with data collection methods through observation, interviews, and documentation. Based on the research conducted, the following results and conclusions are obtained: MSME Islamic Financial Management in Muaro Jambi Temple is carried out by trying only to take what is lawful and good, lawful way of acquisition: through trade that applies voluntarily and willingly, lawful method of acquisition: act fairly and avoid doubts and lawful. How to use: Help each other and avoid excessive risks. Obstacles in MSME Islamic Financial Management at Muaro Jambi Temple include personal needs and business turnover that are not separated and limited knowledge. Efforts in MSME Islamic Financial Management at Muaro Jambi Temple include the use of the budget in the needs that will be carried out so that the business being run can benefit, recording is done to anticipate losses occurring or expenditures occurring, so that income will also be clearer when recording, reporting is done made not just written numbers but have information. Exercising control by fully implementing control over the financial management of its business.

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.