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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.

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.

The aim of this research is to find out how extracurriculars are implemented at SD Negeri 068 Sindanglaya and analyze the strengths, weaknesses, opportunities and threats of the school's extracurriculars. The method used in this research is descriptive qualitative method. The research we conducted was field research in which school principals and extracurricular coaches were the subjects. Data collection was taken by means of observation, interviews and documentation. After conducting research, the results showed that extracurricular activities at SD Negeri 068 Sindanglaya had strengths, namely, teachers were actively involved as coaches and trainers supported by external trainers who were experts in their fields and increased students' interests and talents. Meanwhile, the weaknesses are limited time, budget and facilities. The opportunities obtained include cultivating good behavior and character, developing personal potential, skills and interests, and providing opportunities to become outstanding students. However, in its implementation there are also several threats, including a lack of support from parents or guardians of students and a lack of motivation for students to take part in extracurricular activities.

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.

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.  

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.

Many people aspire to go on vacations, but their wishes often go unfulfilled due to the difficulty of managing the required budget for the trip. Additionally, they encounter challenges in selecting a holiday destination because well-known tourist spots tend to be crowded with visitors, leading to a less comfortable experience. These issues have sparked the interest of a research team in developing an application to address these concerns. The application is designed based on feedback obtained from a survey conducted by the research team. After processing and analyzing the survey results, the team has conceptualized an application called "Holiyay" to assist users in planning vacations within their predetermined budgets. The suggested travel destinations provided by the application are guaranteed to meet quality standards, ensuring a pleasant experience for users. To enhance the comfort of users during their vacations, the application will also offer the services of a guide called "Holiguide" to accompany them. In order to ensure security for both users and the application, a QR code will be provided to users when they book their vacation packages. This QR code will be scanned by the Holiguide to verify the identity of both parties, confirming that they are the designated user and guide provided by the application.

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.