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The problems that exist in the Pekalongan Regency Tourism, Culture, Youth and Sports Office (Disporapar) on the one hand are problems in the organisational structure, especially in charge of Tourism, which has no sub-fields, even though the workload is very high. Another problem is that many tasks in the tourism sector have not been handled properly, such as the implementation of the licensing process and public services in the tourism sector, the implementation of qualifications and administration of tourism services, coordination and formulation of standards, norms and tourism promotion, and facilitation of tourism product development and the tourism business world and the creative economy in the tourism sector. On the other hand, it is a heavy responsibility for Disporapar to coordinate, communicate and socialise due to the low participation of the community to become "people aware of tourism".The purpose of the study was to analyse efforts to develop institutional capacity in public services in the field of tourism in Disporapar Pekalongan Regency. Analyse the factors that hinder and support capacity development efforts in public services in the field of tourism in Disporapar Pekalongan Regency. The data used are primary and secondary data. With data collection techniques using interviews, observation and documentation. Data analysis techniques through four stages that must be passed, namely information collection, data reduction, data presentation and drawing conclusions.Based on the results of the analysis of the above research, the conclusion is that first, the development of institutional capacity in coordinating public services in the tourism sector at the Pekalongan Regency Disporapar is not yet sufficient internally, such as budget improvement, improvement of organizational structure, recruitment of human resources apparatus, and provision of infrastructure facilities. Second, externally, there has been no development and improvement of tourism objects that are adequate for the consumption of local and foreign tourists in Pekalongan Regency. Thirdly, there is a lack of participation and awareness of the people to form "Rakyat Sadar Wisata" groups, but more people are not aware of tourism, so there is still "robbery" and destruction of tourist attraction facilities, illegal parking in tourist attraction areas, inadequate number and condition of tourist attraction facilities, and a lack of investors. However, there is a relief in the support from the Provincial and Central Governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and the many potential natural resources in Pekalongan Regency that have not been utilised. However, there is a relief that there is support from the provincial and central governments as well as the availability of large areas of coastal, inland and mountainous land in Pekalongan Regency and there are still many potential natural resources in Pekalongan Regency that have not been utilised to create new tourism objects.  

The purpose of this research is to find out the management of the assets of the Gorontalo provincial government in the form of land and buildings that are controlled and occupied by the community and to find out the factors that cause these assets to be controlled. The research method used in this research is empirical.The results of the study found that the management of the assets of the Regional Government of the Gorontalo Province in the form of land and buildings owned and occupied by the community has not gone well, because until now the land that is still occupied by retirees from the Ministry of Forestry of North Sulawesi Province has not met a common ground, because the pensioners still stayed despite attempts at negotiation and even being given an order to vacate the location. This is also constrained by the absence of clear regulations to deal with this, because retirees ask for funds to build houses elsewhere. While the factor that causes these assets to be controlled is the absence of clear regulations as a guideline for solving problems, then the location factor is the place was delegated from the North Sulawesi government and the administrative process was not managed properly by the Gorontalo Province, finally the economic factor, because the retiree does not have the budget to build another house elsewhere if he has to leave the place.

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.

This study aims to prove empirically the effect of financial performance on the receipt of Regional Incentive Funds in provincial governments in Indonesia. Measurement of financial performance uses the Regional Financial Independence Ratio and the Regional Expenditure Efficiency Ratio. The research method used is quantitative method with sample selection using purposive sampling technique in order to obtain 30 provincial governments as research samples within 3 years. The data analysis method used is multiple linear analysis using IBM SPSS Statistics 26. The results of this panel research are that simultaneously the Independence Ratio and the Efficiency Ratio have a positive effect on Regional Incentive Funds. Partially, the Regional Financial Independence Ratio which compares Regional Original Income to total regional income has a positive and significant effect on Regional Incentive Funds. The Regional Expenditure Effectiveness Ratio which compares the realization of regional expenditures to the regional expenditure budget partially has a positive and significant effect on Regional Incentive Funds.

The system (OSS RBA) is a platform for administering business licensing that is digital-based and has been issued for business actors who will carry out business activities assessed based on the level of risk of business activities. The purpose of this study is to find out the Application of the Policy Contents of Government Regulation No. 5 of 2021 Concerning the Implementation of Risk-Based Licensing Services for MSME Actors by the DPMPTSP of Bintan Regency. The related indicators in this study are: 1). Government Regulation, 2). Resources, 3). Communication, 4). Disposition or Attitude of Executors, 5). Assisted Services Clinic. This type of research uses a qualitative descriptive analysis technique with 8 informants. The results of the research (1) In Government Regulation No. 5 of 2021 the Bintan Regency Investment and One-Stop Services Service already has Standards, Goals and Targets in implementing the OSS RBA system. (2) Resources which include, Human resources that are adequate and have obtained BIMTEK in providing services to business actors, Financial Resources are still inadequate because DPMPTSP applies a budget priority scale for OSS RBA system policies, and Adequate Resources for Facilities and Infrastructure in the process implementation of OSS RBA system services. (3) Communication, DPMPTSP has collaborated with DKUPP Bintan Regency which has been granted derivative access rights for the OSS RBA system and socialization has been underway to business actors who are micro, small and medium enterprises

The application of VE in the construction sector is a systematic process by a multidisciplinary team focused on value and function. The adoption of EV in construction projects offers the potential for significant savings on project budgets. Seeing the current economic conditions, in the construction of ongoing works that require a sizable capital allocation, it is necessary to reconsider whether the design used is appropriate or not optimal. Among the many statements regarding the success factors of VE implementation in Indonesian construction, the knowledge and experience of VE of the construction parties is a key success factor as stated by the consultant and provided by the contractor.

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

The purpose of this study is to analyze the calculation of direct wages and incentives at the company. This type of research uses qualitative research. Data obtained from interviews and several documents from the company. Data collection techniques used are documentation and interviews. The results of this study use the direct labor budget theory, to determine the calculation of direct wages and incentives.The benefits of this study explain the calculation of direct wages and incentives for companies.    

Implementation of Supervision of Trawl Fishing Equipment (Trawls) in Selayar District, the use of these trawls which are still operating due to supervision that is not running effectively. This study aims to determine the Implementation of Supervision of Trawling Equipment in Selayar District, Lingga Regency. The research method used is a qualitative research approach with data collection techniques, namely interviews, observation, and documentation. The data analysis technique used is data reduction, data presentation, and drawing conclusions. In this study using the theory of supervision according to Joko Widodo (2016: 94). The results of this study indicate that: a. the supervisors implementing the policy, the supervisors, namely the agencies and other auxiliary apparatus in this supervision are still not running well or have not been implemented because there are still fishermen who use the Trawl fishing gear, b. Standard Operating Procedures (SOP), under supervision have been implemented in carrying out supervision, so for this indicator it has been implemented sufficiently and is running according to the specified SOP, c. Financial Resources and Equipment, in this indicator there is still a lack of budget and some equipment is under supervision, so for this indicator it is still not sufficiently implemented because it is still constrained by a lack of budget, d. Schedule for Supervision Implementation, for the schedule itself, of course there is a special schedule but for carrying out self-monitoring sometimes it doesn't necessarily depend on the incoming reports, for this indicator it has also been implemented because the existing schedule is also in accordance with the time and reports received. Based on the research indicators, it can be concluded that the implementation of this supervision has not run optimally because there are still many fishermen in the Selayar District who use trawls. The recommendation that is needed is the implementation of supervision that should be carried out effectively so that there is no longer use of trawl fishing gear in Selayar District.

The Joint Business Group (KUBE) is one of the government's efforts to alleviate poverty by providing assistance to KUBE members to develop businesses in groups. The purpose of this service is to provide KUBE members with an understanding of business management so that KUBE can progress and prosper its members. The implementation method is carried out through coordination with village officials to determine the location and time of service. Furthermore, community service activities were carried out at KUBE Lestari Pekon Gumuk Rejo, Pagelaran District, Pringsewu, Lampung by delivering material directly/lectures and practice. The result of this activity is that participants gain knowledge regarding budget control and also marketing by utilizing market places and social media. Participants can also make simple bookkeeping as a basis for business financial reports.  

The purpose of this study is to identify the procedure for budgeting direct labor wages of the convection division at PT Wijaya Tirta Makmur. This type of research uses qualitative research. This study used primary data and secondary data. From the observations that have been made, it can be seen that all staff, both office and production, both have an important role in the production process.The results of this study show that the wage system used by PT Wijaya Tirta Makmur for convection division is a wage system based on the number of units of output which can certainly increase company productivity.    

Procurement of goods has a very important role for an organization, because obtaining the goods needed to fulfill the mission of the organization with a significant budget. So that companies will always try to act professionally and strive to continue to develop different innovations in order to achieve goals and aspirations. The Make to Order method is a process in which the company will carry out production when orders come from consumers, this method has been implemented by PT. Waskita Beton Precast. in running the production process. The direct procurement system is used to provide satisfaction to consumers because there is no need to wait a long time to complete consumer requests. Companies must adjust to production needs so as not to leave unused items. Procurement of goods to meet during production activities can be brought in according to the needs of the company. From the direct procurement method used by the company, it has a good impact, the production process is on schedule and is not hampered by the arrival of the goods needed during the production process and can complete consumer requests in a timely manner.

Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.

The objective of this study is to determine and analyze the effects of the work environment, communication, and discipline on employee performance. The background of this study is the phenomenon of inadequate company facilities, budget constraints, poor communication with colleagues, where employees tend to form separate groups, and the low level of discipline and self-awareness of employees and superiors regarding compliance with regulations. The study is quantitative, and the data was analyzed using multiple linear regression. A sample of 41 employees was taken with the saturated sampling approach. The results showed that work facilities had a good and statistically significant effect on staff performance at PT. Prosperous Administration Development, as well as on work communication and work discipline. Furthermore, the impact of work facilities, communication, and discipline on the performance of PT. Bina Administration Sejahtera staff was also significant.    

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

Information and Communication Technology / IC is very important in the era of globalization. At this time, electronic government (e-gov) has begun to develop as an implementation of the use of information and communication technology in regional and provincial governments. One of the E-gov applications in government organizations is the local or provincial government website. Like the Jambi Province Culture and Tourism Office which uses the government's website as the simplest tool for viewing e-Government, the content is still in the form of general information needed by the public as information seekers. The problem is how to manage the web-based Government-to-Citizen (G2C) e-Gov model at the Jambi Province Culture and Tourism Office. Gov at the Jambi Province Culture and Tourism Office. To answer this problem is to use the management function of G.R. terry. This study used an exploratory qualitative research design. The results of the study show that the G2C web-based e-Gov management model at the Jambi Province Culture and Tourism Office is in the second stage, namely maturation. This condition can be seen from the planning, organizing, implementing and controlling in culture and the Jambi Provincial Tourism Office. Obstacles in the management of e-Gov based on the G2C web model at the Jambi Province Culture and Tourism Office seen from the process of planning, organizing, implementing, controlling have not been optimal as a whole. Inadequate human resources, lack of outreach to the community, sectoral ego in several local government agencies, and lack of budget from local government. There have been several improvements and change management in several aspects of planning, organizing, implementing, and controlling. Increasing outreach to the community, having good budget planning, and increasing the ability of employees are suggestions for improvement.

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

The village government is required to carry out village financial management in a transparent, accountable, participatory, orderly and disciplined manner. Therefore, after the APBDesa has been determined, the village head assigns village officials as executors of village financial management (PPKD) to prepare Budget Implementation Documents (DPA). This DPA consists of; Village Activities and Budget Plans (RKA), Village Activity Work Plans (RKK), and Budget Plans (RAB). This community service is carried out so that the nagari apparatus has the capacity to compile these three documents. The steps taken in this service activity are: site visits, site analysis, socialization, FGD, and closed with the practice of preparing DPA. The result of this community service activity is that the nagari apparatus understands more about regulations in village financial management, knows the flow in preparing DPA and RAK, and becomes skilled in preparing DPA and RAK.

Selodang Kelapa Market was previously known as the Floating market because it was built on the Indragiri river in the Tembilahan District of the city, over time, the market building has begun to run out of age, some parts of the market were damaged and part of the market floor collapsed making the Indragiri Hilir Government immediately relocate market traders by building temporary shelters (TPS). The purpose of this study is to determine the application of Good governance in the relocation of the Coconut Selodang Market in Indragiri Hilir Regency and the inhibiting factors of the implementation of Good governance in the relocation of the Coconut Selodang Market in Indragiri Hilir Regency. This research uses the theory of Good Governance Characteristics according to UNDP in Mardiasmo (2004) there are seven indicators, namely Participation, transparency, responsiveness, justice, effective and efficient, accountable, and the rule of law. This type of research is descriptive qualitative research. The collection of necessary data, both primary and secondary data, is collected through interviews, observations, documentation, then analyzed so that conclusions can be drawn. The result of this study is that the principles of Good Governance in the relocation of the Coconut Selodang Market in Indragiri Hilir Regency have not been implemented properly, as for the constraints, namely budget constraints, lack of awareness of traders and the location of development.

This article describes the importance of youth education and development as an anticipatory measure to overcome the negative impact of poverty. This approach is based on the teaching and wisdom found in Proverbs 22:1-16 in the Bible. In this chapter of Proverbs, the author emphasises the importance of values such as wisdom, work ethics, and wise financial management. By practising these values, young people can build a strong foundation for their future, preventing them from being trapped in the cycle of poverty. Education is identified as one of the key aspects in preparing young people to face the challenges of poverty. A quality education provides the knowledge, skills and awareness needed to solve problems, improve well-being and achieve success in life. In addition, this article highlights the importance of helping young people develop a positive attitude towards work and enterprise. Having a strong work ethic and entrepreneurial skills can help young people overcome economic limitations and create new opportunities to improve their own lives and those of their communities. Wise financial management is also an important factor in preventing the negative impacts of poverty. Young people need to learn about budget management, smart investments, and the importance of saving. By having a good understanding of finance, they can avoid excessive debt and build a stable future. In order to realise effective education and development of young people, there needs to be cooperation between families, educational institutions and communities. Families should prioritise values that support their children's growth and success. Educational institutions should provide inclusive and relevant learning environments, while communities should provide support and opportunities for young people. By adopting this approach, we can anticipate and mitigate the negative impact of poverty on young people. Quality education, a strong work ethic and wise financial management can open the door to a better and more sustainable life for future generations.