Publication Search

The general reality that occurred in the budget realization and performance reporting system in Central Lombok Regency before E-Monev was put into practice was that the process was very slow, complicated, and very convoluted, not infrequently even very tiring. Reports that should be done in one day may take one week, two weeks or even one month. To expedite the reporting or monitoring process, Bureaucratic Reform (RB) efforts were made by developing online-based systems and applications called E-Monev. E-Monev is an instrument for monitoring, evaluating and controlling budget realization and performance which is used to collect data and information on monitoring results. This web-based application makes it very easy for employees to record budget realization and performance while in the office, such as filling in and changing work plans, filling out sub-activities, and there are other forms provided for reporting according to their respective duties and roles. What is expected from this web-based application is that employees can use the application as well as possible and can facilitate work and help company performance, especially in the field of Human Resources, to be faster, better and more practical.

This service activity aims to meet the knowledge needs of the staff of the Government of Pananjung Village, Tarogong Kaler District, Garut Regency and related institutions that take shelter within it. The teaching material provided is in the form of Training on Making a Budget Plan (RAB). The activity was held in the Pananjung Village Hall using the Learning by Doing method. The outputs produced for the participants are training modules, training programs in the form of Microsoft Excel, material price lists, work wage price lists. The results of the training will provide ease of communication in proposing regional development between residents (applicants) and the Pananjung Kelurahan Government (manager).

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

This research was conducted to find out whether the new Sengki village government was economical, and to develop community economic empowerment infrastructure. This research method uses a qualitative method which originates from the Sengkatan Baru village office, sub-district. Mersam District. Batanghari. The results of the research conducted by the researchers concluded: 1. The planning stage of Village Fund Allocation in the village of Rambahan is in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community. However, the lack of participation of the Sengkuti Baru village community in the deliberations on the Determination of the Use of the Village Fund Budget resulted in several parties having different opinions. 2. The implementation of the Village Fund Allocation (ADD) for the empowerment of rural communities is appropriate from an Islamic economic viewpoint, because it has applied the ta'awun principle and the shura principle quite well according to the Islamic perspective. 3. The use of the village fund budget in Seangkati Baru Village, Mersam District, can be seen from the success of the financial performance of village funds in Rambahan Village for 2019-2021 in the like category, based on the category and proportion of each statistical statement, the average is in the good category and the percentage above 60% until it reaches below 80% success.

This Community Service aims to increase knowledge and skills in planning, compiling and managing Islamic finance for students of MAN 2 Karanganyar. The students of MAN 2 Karangayar are Generation Z who play a role in this nation. The problem faced by partners is the first, limited knowledge of sharia-based financial planning. Second, the lack of skills and ability to prepare budgets for sharia-based financial management. The solutions to these problems include: first, training to increase knowledge about sharia financial planning. Second, training in preparing an ideal budget. It is hoped that with this solution, MAN 2 Karanganyar students will be able to plan and budget for Islamic financial management so that they do not have a lifestyle with the desire to follow a trend that is currently rife or developing which can lead to hedonism and other detrimental traits. The output of this activity is increasing knowledge and increasing skills in preparing personal budgets for sharia financial management by partners.

Universal Health Coverage (UHC) is used as an important issue for both developed and developing countries. The purpose of this UHC is to protect the health budget for the community so that their needs and welfare can be met. UHC is given to all people, whether they are able or not economically able. One of the reasons why Indonesia's health quality is still not good is the cost of health services which are considered expensive. Therefore, the UHC program in Indonesia is quite important to deal with this problem. This study aims to analyze the effectiveness of implementing UHC in improving health services in Indonesia. The research design used in this study was a literature review using Google scholar and Pubmed to search for previous related articles. The criteria for related articles used are those published from 2019-2023 and a total of 6 journals have been collected. Based on the six related journals, the results show that UHC appears to be effective in improving the quality of health services in Indonesia. Universal Health Coverage System (UHC) Plan The UHC system has been modified by the government to meet the conditions and goals of a professional, efficient, effective and long-term National Health Coverage. the embodiment of UHC goals carried out by Indonesia, namely the implementation of the National Health Insurance (JKN) which is a concrete step embodiment of the National Social Security System (SJSN).

The hospital is an important organization and is engaged in providing health services  that focus not only on medical service issues but also on non-medical service issues. The hospital guarantees the availability of medical devices to the availability of equipment that can affect the  quality of health services provided, including patient satisfaction. Therefore the purpose of this  study is to determine the analysis of the procurement of medical equipment logistics in hospitals.  The method used in this research is literature review from seven national journals obtained using  online database facilities via Google pages scholar and researchgate. The selected journal is based on its publication published from 2018-2023. The research results show that the analysis of logistics planning and procurement activities of medical devices in several hospitals in Indonesia  have various differences. The difference consists of hospitals that already have a plan logistics is good and some are not running perfectly. Procurement of medical devices that have not been good  due to several factors, one of which is an inadequate budget. So that management or logistics  management of medical devices is needed in hospitals so that medical devices are always available  in accordance with quality standards hospital health. 

In the residential area of ​​RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City, many people have vehicles, especially 4-wheeled vehicles, which cannot be accommodated in their yard due to limited land or plots owned. On the other hand, there are public facilities at RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City which are neglected and not utilized which are later expected to become communal parking areas for community members. The goals of community service related to the design and RAB of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City, include: creating a functional and good shared parking area so that residents' vehicles are no longer parked in the neighborhood road area, so that it will participate in organizing and beautifying and improving the quality of the environment. The method used in community service related to the design and RAB of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City is through field surveys or locations where the data is then collected, designed or designed, then a budget plan is made or WED. The expected results of community service related to the design and RAB of communal parking spaces consist of 3 things namely: first the participative level of the community towards their environment, secondly the design drawings of representative communal parking spaces, thirdly the budget plan or RAB to carry out the construction of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City. The output of community service related to the design and RAB of communal parking spaces in RT 09 RW IX, Sendang Mulyo Village, Tembalang District, Semarang City is in the form of a report containing pictures and RAB which will be submitted to the community in the neighborhood and to LPM UNTAG Semarang as evidence administrative responsibility.

This study aims to describe the financial budget analysis at the Central Tapanuli Regency Transportation Service. A qualitative and quantitative descriptive approach is used in this study using a case study design. The data source for this study used purposive sampling, in which researchers took samples for data sources based on Sources of Funds and Users for the 2019-2021 FY and people who are considered to know best about what researchers expect. Data obtained through observation, interviews and documentation. Data analysis was carried out using the steps of data collection, data presentation, data analysis and drawing conclusions. The conclusion of this study, it was found that the financial budget analysis at the Central Tapanuli Regency Transportation Service. The Department of Transportation of Central Tapanuli Regency has a Financial Budget Analysis, namely in the form of a Budget Activity Plan starting with drafting a budget for the needs of the activities of the Central Tapanuli Regency Transportation Service. An accountability report prepared by the Central Tapanuli Regency Transportation Service regarding recipients and financial expenditures

This research is motivated by the results of preliminary observations that the Delegation of the Regent's authority to the Sub-district Head has not been running optimally. The improvement of public services is still not optimal. Limited facilities/infrastructure in the sub-district. The number of employees in the sub-district is still limited. Not all SKPDs that delegate authority have technical instructions for the implementation of the delegation of authority by the sub-district. The method used is a qualitative descriptive research method. The sampling technique uses a purposive sample technique, thus the sample in this study was 5 people. The data collection technique uses a questionnaire. The results of the study obtained are as follows: The Effectiveness of the Delegation of Part of the Regent's Authority to the Sub-district Head in Improving Public Services (Regent Regulation Number 18 of 2010 Concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head) has been implemented well, especially in the implementation of aspects of licensing, recommendations, coordination, coaching, supervision, facilitation, and implementation. The implementation of Public Services according to Regent Regulation Number 18 of 2010 concerning the Delegation of Part of the Authority from the Regent to the Sub-district Head has been implemented well, such as in terms of service procedures, service time, service costs, service products, service facilities and infrastructure, and the competence of service officers. The obstacles faced by the Sub-district Head in the effectiveness of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the Sub-district in Ciamis Regency are Limited budget; Lack of facilities and infrastructure to support public services; Lack of human resources; Many human resources do not yet have competence; Lack of public awareness to make permits; not all technical instructions have been made regarding the delegated authority; There are still requirements that must be completed at the Regency level, whether permits must be made immediately at the sub-district, so that it hinders the completion process and the completion time becomes long. Meanwhile, the results of observations show that the number of service providers is still very limited, where each officer has their own main duties and functions. Efforts made by the Sub-district Head to overcome obstacles in the implementation of the delegation of Part of the Regent's Authority to the Sub-district Head in improving public services in the sub-districts in Ciamis Regency, are to increase the budget; complete and improve facilities and infrastructure to support services to the community; propose additional human resources; improve human resource competency through coaching and training; increase public awareness to make permits through socialization; request clear technical instructions regarding the delegated authority; in the completion process and completion time are made easier by assigning district employees to carry out services in the sub-district.

A hospital is an individual health care institution that provides inpatient, outpatient, and emergency services. The statement is based on the Regulation of the Minister of Health of the Republic of Indonesia No. 72 of 2016 concerning Pharmaceutical Service Standards in Hospitals. Drug processing management is an important part of drug management in hospitals, and if one process is not appropriate, it will hinder or affect the drug management system. The hospital does not have standards in recording and planning budgets for the procurement of drugs and other facilities, late delivery of expeditions or late disbursement of BPJS funds must be reconsidered seeing that many communities and hospitals use funds from the BPJS system. Collaborating with other hospitals, pharmacies and with the Health Office can help to meet the availability of drugs.

This study aims to determine the financial performance of the Gunung Mas district government. The performance indicators used in this study are fiscal decentralization, dependency ratios and regional financial independence ratios. The data used in this research is secondary data obtained from the Regional Revenue and Expenditure Budget of the Gunung Mas district government for 2019-2022. The analytical tool used in this study is descriptive analysis using the ratio of fiscal decentralization, the ratio of regional financial dependency and the ratio of regional financial independence. The results of the analysis show that the degree of fiscal decentralization of Gunung Mas district is in the low category, the dependency ratio is in the very high category and the independence ratio is very low

Tourism is indeed something that many people like, but a limited budget is the main reason for people not to go on a tour. Backpacking is a trip to a place without carrying burdensome items or a suitcase, making it easier to travel from one destination to another. Karimunjawa is one of the tourist destinations favored by the Jepara Regency Government and the Central Java Provincial Government. Still beautiful and preserved nature Karimunjawa is the main attraction. According to Tourist Visit Statistics Data by TIC Jepara (Jepara Tourism Information Center), in 2018 the number of tourists who came to visit Karimunjawa was 137,835 people. With details of 129,679 domestic tourists, and 8,156 foreign tourists. (TIC Jepara, 2018). With this backpacker method, it is hoped that it can become an alternative cheap travel method to increase tourists in Karimun Jawa after the pandemic.

Children are national assets who have the right to grow and develop optimally. Living on the streets is very dangerous for children. The aim of the research is to determine the application of the principle of regional autonomy in developing social welfare for neglected children and the obstacles in overcoming the problems of abandoned children in Serang City. The research uses qualitative methods with a case study approach. This research concludes that the Regional Government of Serang City, in implementing the principle of regional autonomy for the welfare of neglected children based on Law Number 23 of 2014, has the authority to make regional policies that have an impact on prosperity and general welfare in its region. The Serang City Government is responsible for providing social services to neglected children by providing children's rights and protecting them from the risks and threats of life on the streets. The obstacle to handling the problem of abandoned children is the mindset of abandoned children and families which are still oriented towards financial conditions as the main reference, thereby ignoring risks and other threats of danger. Problems with the level of education, habits of abandoned children and limited budgets provided also become obstacles to the implementation of handling abandoned children..

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

metropolis, and village improvement to gain stability and fairness in development. Allocation of Vilthe large price range is the right of the village as district/metropolis governments have the proper to reap trendy Allocation funds (DAU) and unique Allocation price range (DAK). The expected effects of the Village Fund Allocation are the advent beta the village budget to finance village government packages, both village operations, and village community empowerment to improve village authorities services, improvement, governance, and network empowerment. Goal to determine the effectiveness of the Village Fund Allocation policy in Marga Sungsang Village, Banyuasin II District, Banyuasin Regency, South Sumatra visible from the context, input, manner, and product and evaluation of the extent of Village Fund Allocation in the control category technique: this is quantitative research with a cross-sectional method drawing near. Result: typical, this size has a big move-sectional scale, particularly: the overall context is 79.05 the general input is 76.10, the overall process is eighty one.45 and the overall product is seventy six.88. limitations: based on the researcher's direct theel in the research process, there are numerous barriers, along with the range of respondents is simplest 33 people, direction, twhichiswhichetheless not enough to describe the state of aff, airs and the item of studies which specializes in the effectiveness of the add program in terms of context, input, method, and product and level of control of Village Allocation within the class of Sungsang Marga Village, Bnayausin II District, Banyuasin Regency, South Sumatra. Contribution: For Sungsang Marga Village, Banyuasin II place, South Sumatra Banyuasin, to take advantage of extra village subsidies and increase similarly development of network development and empowerment. F, or the aTher this research to boom knowledge and expand peproperlyon andregardingal inregardinghe problem of coping with the allocation of village budget to solidarity improvement and empowerment. For the Alma mater, the outcomes of this lexpecteddexpectedato dd new references from the analysis of add management in improving network improvement and empowerment.

Tax is the biggest source of income for a country in funding the State Budget (APBN). The very large number of MSMEs in Indonesia have a very large potential for levy revenue, so that public authorities must boost levy revenue from MSMEs. However, a significant problem that must be addressed is that the majority of business actors are not registered as taxpayers and do not pay. The purpose of this study is to explain efforts so that business people know more about how to pay their taxes. The preparation of this conceptual article uses a literature review approach. Data collection was carried out by searching and collecting literature sourced from journal articles which were then presented using descriptive analysis. The results of this study indicate that efforts to increase the awareness of MSME actors in paying taxes can use a strategy in the form of outreach about taxation, updating the tax service system, transparency in the management and utilization of tax funds, and making policies or sanctions for MSME actors who do not comply with tax payments.

Regional Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to the regions. Regions that are able to manage their finances effectively and efficiently are certainly expected to be able to stimulate the economy through budget absorption in productive sectors and their potential so that they will be able to overall increase efficiency, effectiveness and independence. In this study, the ratio analysis of independence, efficiency and effectiveness is used to see how far the Tana Toraja Regency Government is in managing its regional finances. The results of the ratio calculations carried out resulted in an average independence rate of 22% during the research year (2017-2019). While the results of the calculation of the regional financial efficiency ratio are an average of 88% and the results of the calculation of the effectiveness ratio of regional original income reach an average of 71%.

This study aims to determine whether the village government of Rambahan is economical, and to build infrastructure for community economic empowerment. This research method uses a qualitative method which is sourced from the village office of the Rambahan village government, Muara Bulian District, Batanghari Regency, Jambi. The results of the research carried out concluded that (1) The planning stage of the Village Fund Allocation in the village of Rambahan was in accordance with what was planned by the village government and in accordance with the needs of the community to improve the standard of living of the community. However, the lack of participation of the Rambahan village community in the deliberations on the Determination of the Use of the Village Fund Budget so that there are some parties who have different opinions. (2) The application of the Village Fund Allocation (ADD) for the empowerment of rural communities is appropriate in the view of Islamic economics, because it has implemented quite well the principles of ta'awun and the principle of shura according to the principles of an Islamic perspective. (3) The use of the village fund budget in Rambahan Village, Muara Bulian District can be seen from the success of the financial performance of the village fund budget in Rambahan Village in 2019-2021 in the category like this based on the category and percentage of each statement on average being in the good category andpercentage above 60% until it reaches below 80% success.

This research was conducted at the Office Tranportastion Depatment in Takalar Regency. This research has the character of which gives description and clarification concerning strategy of human resource development at Transportation Department in Takalar Regency, and also factors pursuing strategy of human resource development at Transportation Department in Takalar Regency.             The basic of research was survey approach. This research aim to know the strategy of human resource development and also factors pursuing strategy of human resource development in Transportation Departemen in Takalar Regency. This research used saturated samples all population at become sample.             The conclusion of this research that namely strategy of human resource depelopment in Transportation Department in Takalar Regency was through formal education, training and officer. Execution of officer location in Transportation Department in Takalar Regency was during the time assumed less compatible. Factors pursuing strategy of human resource development in Transportation Department in Takalar Regency consisted of the resistance eksternal covering legislation change, and political area growth. While internal resistance include the plan strategy which not precise of the goals, organization structure which centralistic and mecanistic, technology growth which quickly, and also finite budget.