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This study aims to determine accountability in the financial management of Lembang sereale. This type of research uses qualitative research where the author observes, interviews, records, and analyzes the object of research, data obtained through interviews and documents obtained in connection with the problem studied.  The results of this study show that Lembang's financial accountability is good as seen from the Minister of Home Affairs regulation no. 20 of 2018 starting from the process of planning, implementation, administration, reporting and accountability has been implemented properly.  

This type of personnel expenditure is one of the plans that needs to be calculated carefully because in personnel expenditure problems often occur minus or surplus budgets at the end of the year which result in not achieving proper reporting. The purpose of this analysis is to carry out an analysis of the occurrence of minus budgets in personnel spending and strategies to solve these problems using SWOT analysis. This analysis was carried out using a qualitative approach. The types of data used in this study are primary data types, namely observations and interviews during the Forum Group Discussion and secondary data types, namely documents, journals, financial reports and other data related to the problem being analyzed. The results of this study are as follows: 1) the placement of personnel expenditures for all work units in a district/city area is in the Secretary General's DIPA which can break the chain of minus budget problems evenly so that it makes it easier to solve problems, 2) the problem of adding tasks to the finance section can be done by improving the performance management of the financial section. Conclusion: the completion of the minus budget can be used by placing the employee budget in one work unit, 3) pathology in bureaucracy conducted in readiness of employee and lack of reward. Placement of the budget in a work unit must be followed by the consequences affected by the transfer so that it does not cause problems.

The high interest of the Indonesian people in retail supermarkets makes competition for retail supermarkets increasingly high, so that appropriate and effective marketing strategies are needed. This research examines the effectiveness of marketing strategy implementation in an effort to increase consumer shopping interest at the Salafiyah Sukorejo Banyuputih Situbondo supermarket. This research is a field study using descriptive qualitative research methods, namely the reporting is described and conveyed in words. The data sources used use primary and secondary data, while the data collection techniques use observation, interviews and documentation. The validity of the data uses triangulation. The results of the research show that the marketing strategies carried out at Salafiyah supermarkets are very effective, although not all marketing strategy theories are implemented by Salafiyah supermarkets, but Salafiyah supermarkets' income increases from year to year due to implementing several marketing strategies that they implement in combination with several existing marketing strategy theories. Meanwhile, the obstacles faced in implementing marketing strategies include the lack of quantity of human resources and the lack of knowledge of human resources regarding retail supermarket marketing strategies.

Financial information will have benefits if it is delivered on time to the user, which is closely related to agency theory, where in agency theory it is explained that the owner supervises the agency (employees) so that it can perform more efficiently. The value of timeliness of financial reporting is important for the level of usefulness of the report. This research aims to examine profitability and company size on delays in company financial reports. This research sample consists of 12 companies with 36 financial report data registered with JII for 2019-2021. To test the hypothesis, secondary data was used using the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the profitability variable has a significance value of 0.036, which means that hypothesis X1 has a positive effect on delays in the company's financial reports because the significance value is less than 0.05. The company size variable has a significance value of 0.001, meaning that hypothesis X2 has a significant effect on variable Y because the significance value is less than 0.05

This is a report of service to the community. The purpose of this writing is to briefly describe the preaching map of Surau Baitul Quddus Pueh, Sematan Malaysia. The reporting procedure uses a qualitative-descriptive approach. Data collection techniques are done by using interviews, observations, and documentation. The location of this research was carried out at Surau Baitul Quddus Pueh, Sematan Malaysia, in 2023. This research uses The results of this research show that Kampung Pueh has a surau named Surau Baitul Quddus, which was established on August 26, 2018, and the existing facilities and infrastructure in Surau Baitul Quddus Pueh are more or less the same as the surau in general.  

The Complete Systematic Land Registration Program (PTSL) carried out by the government based on Minister of Agrarian Regulation number 6 of 2018 is the first land registration activity carried out simultaneously for all land registration objects throughout the territory of the Republic of Indonesia in one village/kelurahan or other name. at the same level, which includes the collection of physical data and juridical data regarding one or several land registration objects for registration purposes with the aim of providing legal certainty and legal protection of land rights in a definite, simple, fast, smooth, safe, fair, equitable and open manner. and accountable so that it can improve the welfare and prosperity of society and the country's economy as well as reduce and prevent land disputes and conflicts. The research method used in this research is sociological juridical legal research and descriptive analysis with a qualitative approach. The results of this research show that the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out based on the procedures mandated in the Regulations. Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 concerning Complete Systematic Land Registration which includes: Planning Stage, Location Determination, Preparation, Formation and Determination of the PTSL Adjudication Committee and Task Force (SATGAS), Counseling, Collection of Physical Data and Data Juridical, Juridical Data Research for Proving Rights, Announcement of Physical Data and Juridical Data and Validation, Completion of PTSL Activities, Confirmation of Conversion, Recognition of Rights and Granting of Rights, Bookkeeping and/or Issuance of Certificates, Documentation and Submission of Activity Results and Reporting of PTSL Activity Results. Although the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out in accordance with procedures. Thus, at the implementation level there are still obstacles in implementing the Complete Systematic Land Registration Program (PTSL) which is oriented towards quantity targets which makes it possible to ignore quality. As for the obstacles faced, both internal obstacles are obstacles faced by the Boalemo Regency Land Office that come from within the agency and External Obstacles are obstacles faced that come from outside the Boalemo Regency Land Office agency.

This research aims to assess how internal control, information technology, and staff competence influence the quality of financial reporting in Kota Langsa. The research methodology employed is quantitative, utilizing primary data. All Local Government Units (OPD) in Kota Langsa, totaling 33, were taken as the sample, with three respondents from each OPD, resulting in a total of 99 respondents. The sample selection was done through purposive sampling.Data were collected through questionnaire distribution and the use of measurement tools such as validity and reliability tests. Data analysis employed multiple linear regression analysis, with hypothesis testing using t-tests and F-tests. The regression analysis results indicated that internal control has a significant positive influence on the quality of financial information in the reports. Conversely, information technology does not have a significant impact, while staff competence also has a significant positive effect.In summary, this research demonstrates that internal control and staff competence play vital roles in enhancing the quality of financial reporting in Kota Langsa, whereas information technology does not have a significant impact

The problem with  Dony Computer is that sales transactions still use a manual system using ledgers for each recording, so that errors often occur which will cause losses for Dony Computer and inefficient reporting to shop owners. The aim of designing a sales information system is to make it easier for the administration to process existing data. Application tools that have been created with PHP and a MySQL database can provide a smooth process for inputting and storing data and reports provided to shop owners. By using a system development method, namely the System Development Life Cycle. The results of this research create a sales application design that can make it easier for stores to collect data on goods and sales data to make it better and more accurate. Apart from that, the level of effectiveness of this application is quite high as seen from customer satisfaction with a good and fast transaction process.

This research aims to analyze the implementation of the Pancasila Student Profile Strengthening Project (P5) as an effort to strengthen student character, including design; management; processing assessments and reporting results; evaluation and follow-up. This research uses descriptive qualitative methods in Depok state schools in 2022. Data collection techniques include interviews, observation and documentation. Data was analyzed using interactive techniques including data collection, data condensation, data presentation, and conclusion/verification. The research results show that the research results in cultivating the P5-based mutual cooperation character show that (!) the process of implementing the mutual cooperation character during P5 activities begins with diagnostic assessment, introduction, contextualization, real action, reflection-follow-up and celebration of learning. This P5 activity was carried out over a period of 1 week-1 month based on 3 themes (2) strategies given by the teacher to students, namely, a) competition for the themes "entrepreneurship" and "unity in diversity". Through P5 actions, students can strengthen the character dimensions of the Pancasila Student Profile, especially those who are faithful, devoted to God Almighty and have noble character, work together, be independent, have global diversity, reason critically and creatively.   Keywords: Innovation, Mutual Cooperation, Character, Project for Strengthening Pancasila Student Profiles  

Objective: to determine trends in consumer legal protection in the digital economy era from various industries in Indonesia based on article reviews. Method: secondary data in the form of articles that match the research objectives with a publication period of 2014-2023, obtained online from Emerald, Elsevier, and Google Scholar. The analysis was carried out using Systematic Literature Review (SLR), using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. Results: The data search obtained 341 articles, and those that met the inclusion criteria were 9 (nine) articles with publication years 2019–2023 , in the fields of e-commerce, fintech, and online transportation. Article on cases of transactions via e-commerce and online transportation using UUITE No. 19 of 2016, and UUPK no. 8 of 1999. This regulation has not been able to meet increasingly dynamic market conditions and very sharp competition in the business world, so it has not been able to provide legal certainty to consumers. Problems in the fintech P2P lending sector use the legal basis of POJK No. 77 of 2016 concerning Information Technology-Based Money Lending Services. Regarding this regulation, it is still subjective, so it cannot provide protection to customers. In fact, there are still many illegal fintech loans found, thus outside the responsibility and authority of the OJK. Novelty: trends obtained from previous research regarding consumer legal protection. Future Research Agenda: conducting a study on the future of law in the digital economy era regarding obstacles in harmonizing various regulations.

Stunting is a public health problem that has a serious impact on child growth and development. Pregnant women play an important role in preventing stunting through adequate nutritional intake during pregnancy. One of the efforts made to prevent stunting is through socialization activities. From the results of measurement validation in XIII Koto Kampar Sub-district, Muara Takus Village, the target number of toddlers through Electronic Recording and Reporting of Community-Based Nutrition (e-PPGBM) is 204 people. Where the number of toddlers who experience stunting has decreased, from February as many as 15 people to September as many as 4 people.

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

This research basically discusses the analysis of the calculation of input tax and output tax in order to determine the underpayment or overpayment of VAT at PT Seah Precision Metal Indonesia in 2019-2022. In calculating Value Added Tax (VAT), it is one of the tax obligations that must be carried out by the company PT. Seah Precision Metal Indonesia, which is a corporate tax that has been carried out as a taxable entrepreneur at the tax services office.The population in this research is the company PT. Seah Precision Metal Indonesia using the 2019-2022 Input VAT and Output VAT reporting period. The research method used in this research is a qualitative method with data analysis using Excel. The results of this research show that none of the manufacturing companies PT. Seah Precision Metal Indonesia in 2019-2022 have overpaid tax status. All samples in this study had underpaid tax status. And there were sales and purchases before the pandemic, during the pandemic, and after the pandemic in 2019-2022, the difference between sales and purchases of goods was the lowest in 2021, compared to 2019.

Senior police officer Ferdy Sambo is involved in a premeditated murder case against his adjutant. This is national news which is reported in various media because it has a strong influence, including the media CNNIndonesia.com and Tempo.co. The method used is descriptive qualitative research with the Constructivism paradigm for Framing Analysis theory. Robert N. Entman is the subject of this research. See both media in Framing the construction of media reality. In reporting on Ferdy Sambo who was sentenced to death for reporting from 13 February to 16 February 2023. The results obtained are, there are differences in Framing. Media CNNIndonesia.com contains news based on the factual point of view of the source and there is an analogical title. Meanwhile, Media Tempo.co-publishes news based on facts and emphasizes news content as reinforcement and adds Ferdy Sambo to each news title to make it easier for readers.

This study aimed to determine the financial and budget administration management at Waigete Sub-District Office, Sikka Regency. This study was a descriptive qualitative and employed a case study design. The technique of analysis employed in this research was descriptive analysis consisting of collecting and filtering information thoroughly and in detail, then it was elaborated to obtain a clear description. Data was collected using observation, documentation, and interviews.   Based on the results of the study, it was concluded that the management of financial and budget administration at the Waigete sub-district office starting from planning, budgeting, implementation, and administration were good while the issues were in reporting and accountability for budget implementation. They were not optimal due to the lack of human resources quality (HR) who had accrual-based abilities or skills in utilizing existing information technology and delays or time mismatches in annual financial reporting.      The delay in question was regarding the delay in the completeness of official travel report receipts used as transaction evidence to make accountability letters. Thus, the quantity of acceleration of programs and the submission of accountability reports was not optimal.    

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

This research aims to analyze the Management of the Revenue and Expenditure Budget of the Lembang Ma'dong Fund. To achieve this goal, a qualitative descriptive research method was used. Based on the results of data analysis and discussion regarding the Lembang Ma'dong Fund Revenue and Expenditure Budget Management Analysis, it has been implemented in accordance with the five indicators specified in Minister of Home Affairs Regulation Number 113 of 2014, namely planning, implementation, administration, reporting and accountability. The results of the researchers' findings show that planning involved community participation through village meetings. The implementation uses the principles of self-management and is cash-intensive. In the administration stage, namely in the form of accounting for income and expenses to interested parties. At the reporting stage, it is carried out according to a predetermined time schedule and at the accountability stage, it is always reported in accordance with requirements and on time.

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

Posyandu is a forum between professional services from health workers and community participation in overcoming public health problems, especially in efforts to reduce infant mortality. According to the 2022 Central Statistics Agency (BPS) report, Indonesia has an infant mortality rate of 16.9 per 1,000 live births. Posyandu Sari Kencana 1 dan 2 and 2, Pentur Village, Simo, and Boyolali shelter 2 RWs consisting of 5 RTs, namely RT 001–RT 005, with a total of 60–80 toddlers. This Posyandu has 10 cadres who assist in the process of implementing activities. In implementation, problems were found regarding a lack of service quality, especially data recording, which was still manual and unsystematic. In this service activity, service records are implemented into the posyandu register book (printed) and Ms. Exel and toddler posyandu cards for recording and reporting, which can be used to help posyandu performance in data and information management so that it can be carried out clearly, regularly, and quickly, which can later support smooth operations and policy making.

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.