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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.

In the Development of Building Activity Budgeting in the Central Government, the construction world has been marked by the construction of increasingly large and complex buildings and other facilities. This is a business opportunity as well as a challenge for the business community, especially the construction services business. The Mojokerto City Government, in this case the Public Works and Spatial Planning Service of Mojokerto City, can be said to be a construction service business actor because the Public Works and Spatial Planning Service is the owner of a project, one of which is the Mojokerto City DPRD Building Construction Project. Where the project is funded by the APBD for one budget year, namely 2020 for the implementation of the work, with an estimated budget of one year. The location for the construction of the building is former agricultural land and with the results of soil tests through sondir boring, there is soft soil with an average thickness of 1.5 m on the surface of the ground. The use of Floating floors can be used as an alternative in the construction of the lower structure of the Mojokerto City DPRD Building. By using the analysis with the Value Engineering method, the results of the initial design Budget Details obtained a total work price of Rp. 10,043,070,000.00 with 28,984 m3 of gravel fill at a cost of Rp. 6,750,501,695.00, with a time required of 99 days, while the alternative Budget Cost produces a total work price of Rp. 9,389,702,000.00 with the soil fill reduced by the concrete slab as wide as the building so that the gravel fill becomes 22,382 m3 at a cost of Rp. 5,212,802,735.00. Thus there is a cost difference of Rp. 1,537,698,960.00 or 21.8% with an implementation time of 77 calendar days and speeding up the work by 22 calendar days. The use of the Floating Floor Structure can be a substitute for soil fill in the construction of the lower structure of the Mojokerto City DPRD building which is more profitable in terms of both cost and time.

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

Managing family finances is not easy, but it is also not difficult if we know how. Good family financial management is the key to a family's success. Both husband and wife have responsibility for managing family finances, so husband and wife must be able to manage expenses well. For the financial scope in a family, financial management is mostly carried out by a wife as someone who is responsible for managing the household. Having a role as family financial manager, a wife must have knowledge about managing family finances. Starting from recording routine expenses, knowing the family's short, medium and long term needs, to setting aside for future savings. The results achieved through the training provided can increase understanding of family financial planning, participants are also able to make financial plans that are useful in managing household finances. This training is able to increase the training participants' awareness of the importance of family financial planning, then increase the training participants' motivation to create or prepare a budget, save and invest in managing finances. Training participants are able to prepare and simulate financial management in the process of preparing financial planning from the total income they have and the budget allocation that must be made to make it easier for families to manage their finances.

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.