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This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.

The financial planning of the Ahwal Al-Syakhshiyah Study Program Student Association at the Muhammadiyah University of Buton must be carried out through financial administration. Financial planning takes into account a number of variables, including projected sales, pro forma reports, asset requirements, economic assumptions, and how investments are financed. Budgeting, spending, and saving for the future can all be done through financial planning. The method of activity used is the method of lectures, discussions, questions and answers, assignments, practice and training. The results of this dedication show that the Pre-test understanding of organizational financial administration found that 1 student (14.28%) got the very low category, 2 students (28.57%) got the low category, and 4 students (57.14%) got the moderate, and there was an increase after the Post-test on understanding organizational financial administration found that 2 students (28.57%) got the medium category, 4 students (57.14%) got the high category, and 1 student (14.29%) got very high category. This means that the implementation of this activity can improve and develop the organizational financial administration of the Ahwal Al-Syakhshiyah Study Program Student Association, Muhammadiyah University of Buton.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

The purpose of this research is to find out the efforts to develop e-government and improve public services in Bima Regency. This study used descriptive qualitative method. The subjects of this study were selected through a nonprobability sampling technique, using a purposive sampling technique. The informants in this study were 20 web admins of the Regional War Work Unit/OPD of the Regional Government of Bima Regency. Data collection techniques consist of observation, interviews, and documentation. The results of the study show that support for the implementation of e-government in public services in Bima Regency has been provided, although it is not optimal, this is due to different budget allocations in each Regional War Work Unit/OPD. On the capability side, in general the literacy level of Bima Regency Government employees is still low, especially senior employees. Meanwhile, on the value side, e-government managers already understand the benefits and importance of information technology applications in public services. In order for the implementation of e-government to run optimally, it is necessary to make a clear legal umbrella and make a grand design for the development of e-government including preparing the budget. Regarding employees with low literacy, it is necessary to plan continuous Information Technology training and in the future the Bima district government must plan to recruit employees with an educational background in information technology.

The background of this research focuses on the complexity of the relationship between central and local governments in the context of governance in Indonesia. One manifestation of this decentralization concept is the Local Government Implementation Report (LPPD), which is a key instrument in ensuring local government accountability. This research was motivated by problems such as lack of complete data, delays in collection, and budget limitations in the preparation of LPPD. The purpose of this study is to understand the extent of coordination of the local government of Ambon City in the practice of LPPD, as well as the supporting and inhibiting factors of the process. The method used is qualitative, with primary data from interviews and secondary data from documentation. The results show that effective coordination is a key element in the preparation of LPPD Ambon City. Key factors in coordination include effective communication, awareness of the importance of coordination, commitment from relevant parties, participant competence, and coordination incentives. This study offers recommendations to improve the effectiveness of coordination in the preparation of LPPD to support local government development goals and community welfare.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.

Penelitian ini dilakukan di Kost Eksklusif D’Paragon Bukitsari Semarang. Terdapat beberapa faktor yang mempengaruhi preferensi tamu. Dalam penelitian ini dibatasi pada preferensi dominan yang dicari oleh para tamu. Tujuan penelitian ini yaitu menjelaskan preferensi apa saja yang digunakan oleh para tamu dalam memutuskan kost eksklusif sebagai tempat tinggal sementara. Penelitian ini dilakukan dengan penelitian bermetode kualitatif deskriptif. Teknik pengumpulan data menggunakan metode wawancara dengan memperoleh data dan fakta yang diperlukan, observasi, dan studi dokumentasi. Peneliti menggunakan responden sebanyak 10 orang, dengan rincian 7 responden tamu, 1 responden manajer operasional, 1 housekepper, 1 frontdesk. Dari hasil penelitian ini dapat diketahui bahwa 1. Dalam memilih kamar untuk disewa secara harian, tamu mempunyai 4 preferensi dominan yaitu harga, lokasi, fasilitas, dan lingkungan, 2.Dibandingkan dengan hotel bujet, kost eksklusif masih lebih ekonomis harganya dengan fasilitas yang hampir sama, 3. Selain 4 perferensi dominan diatas, kekompakan dan koordinasi karyawan dalam melayani tamu mempunyai pengaruh penting terhadap pelayanan kepuasan tamu. Kesimpulan dari penelitian ini adalah konsumen milenial saat ini sangat selektif dalam membelanjakan uangnya terutama saat bepergian. Mereka mempunyai banyak alternative tempat menginap sesuai bujetnya, dan bisa mengalokasikan dana liburan atau bepergian ke hal lain yang bisa menambah nilai liburannya tersebut.

This study aims to examine and analyze the effect of budgetary participation, clarity of budget targets, organizational commitment to budgetary slack. This research uses quantitative research using primary data. The primary data is a questionnaire that distributed to respondents. This research used PLS-SEM with the help of SmartPLS version 3.0 for windows software to data analysis. This results prove that the variables of budgetary participation, clarity of targets, and organizational commitment have an influence on budgetary slack.

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

One of the advantages or advantages of online buying and selling activities with the current cash on delivery (cod) system is very helpful for everyone in terms of meeting all their needs. By only capitalizing on waiting for the order to arrive at home and being paid after the goods arrive at the hands of consumers. However, in addition to these positive things, there are also several risks arising from transactions using the cash on delivery (cod) system, one of which is canceling the order even though the goods have reached the consumer's address. This also happened in the online shop "sweeter shop" in Glagahwero Village, Kalisat District. The problems in this study are How is the practice of canceling orders in online buying and selling Cash On Delivery (COD) system at the Online Shop "Sweeter Shop" in Kalisat District and how is the view of muamalah fiqh on the cancellation of orders in online buying and selling Cash On Delivery (COD) system. The research method used is using a qualitative approach. In determining data sources using purposive techniques, while the data collection methods used are interview, observation and documentation methods. The conclusions of this study are: that the practice of canceling orders with a COD payment system includes a Wakalah Bil 'Ujrah contract and occurs due to a fasakh. The cancellation is also motivated by several reasons, namely that the goods displayed on social media do not match what consumers receive, the budget is not enough and the buyer has other options. According to the concept of fasakh, cancellation in a sale and purchase transaction is permitted as long as there is an attitude of an taradhin (mutual willingness) between the two parties.    

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute. Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

The provision of legal aid to the poor is an effort to fulfill and simultaneously implement a rule of law that recognizes and protects and guarantees the human rights of citizens regarding the need for access to justice and equality before the law. The purpose of writing this thesis is to explain the mechanism for providing criminal legal aid for the poor in Semarang City, the fulfillment of the right to criminal legal aid for the poor, and the inhibiting factors for fulfilling the right to criminal legal aid for the poor in Semarang City. The approach method used is juridical normative, descriptive analytical research specifications. The data source used is secondary data. The data collection method used is literature study. This research is presented in the form of a report which is described induction through qualitative data analysis. The results showed that the mechanism of providing criminal legal assistance to the poor in Semarang City was in accordance with the provisions of Law Number 11 of 2016 concerning Legal Aid, Semarang City Regulation Number 1 of 2016 concerning Implementation of Legal Aid and Regulation of the Mayor of Semarang Number 131 of 2016 concerning Guidelines for the Implementation of Semarang City Regional Regulation Number 1 of 2016 concerning the Implementation of Legal Aid. The fulfillment of the right to criminal legal aid for the people of Semarang city so far the fulfillment of the right to legal aid in criminal cases against the urban poor has not been maximized because it has not been felt by all levels of society, especially the poor who do not know about the existence of free legal assistance, besides that it is also constrained by budget constraints. The factors inhibiting the fulfillment of the right to criminal legal aid for the people of Semarang City are funding factors, law enforcement factors and community factors.   Keywords : legal aid, criminal cases, poor people

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.