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This research aims to analyze the influence of regional financial performance on capital expenditure allocation. The data used is secondary data from 2018 to 2021 which comes from regional financial reports. Data analysis was carried out using multiple linear regression. The research results show that regional financial performance has a positive and significant effect on capital expenditure allocation. This shows that the better the regional financial performance, the greater the capital expenditure allocation that can be allocated. The ability of regional governments to manage their regional finances can be measured by analyzing regional financial performance. Regional financial performance consists of financial ratios. These financial ratios are used to assess regional financial independence in financing the implementation of regional autonomy, measure effectiveness and efficiency in realizing regional income, measure the extent of regional government activity in spending its regional income, measure the contribution of each source of income in the formation of regional income, see growth/development of income and expenditure during a certain period of time.

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Kesejahteraan Masyarakat, Pemanfaatan Dana Desa, dan Anggaran Pendapatan Belanja Desa (APBDes); (2) menganalisis pengaruh Pemanfaatan Dana Desa dan Anggaran Pendapatan Belanja Desa (APBDes) terhadap Kesejahteraan Masyarakat baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah jumlah kepala keluarga (kk) Desa Iligai Kecamatan Lela Kabupaten Sikka, sebanyak 428 KK. Dengan menggunakan metode deskriptif kuantitatif, maka sampel dalam penelitian ini sebanyak 82 orang responden. Data dikumpulkan melalui kuisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji t dan Uji F. Hasil analisis deskriptif menunjukan bahwa variabel Kesejahteraan Masyarakat, Pemanfaatan Dana Desa dan Anggaran Pendapatan Belanja Desa (APBDes) dikategorikan sangat baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Pemanfaatan Dana Desa berpengaruh positif dan tidak signifikan terhadap Kesejahteraan Masyarakat sedangkan variabel Anggaran Pendapatan Belanja Desa (APBDes) berpengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat. Hasil statistik uji F menunjukkan bahwa secara simultan kedua variabel bebas berpengaruh signifikan terhadap Kesejahteraan Masyarakat. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Kesejahteraan Masyarakat Desa Iligai Kecamatan Lela Kabupaten Sikka sebesar 55,4%.

Latar belakang penelitian ini adalah adanya hambatan efektivitas dalam pengelolaan anggaran pendapatan dan belanja di Desa Ribang,terkait dengan perubahan dan ketidaksesuaian regulasi antara tiga kementerian terkait.Hal ini menyulitkan proses penyusunan anggaran desa dan menyebabkan revisi dalam pelaksanaannya. Pendapatan desa juga terpengaruh karena tidak sesuai dengan target penerimaan Pendapatan Asli Desa dan dana transfer dari tingkat daerah maupun pusat, menyebabkan defisit anggaran desa dan menghambat pelaksanaan program.Sementara itu, kendala pada belanja desa terkait dengan keterlambatan pencairan dana dan kegiatan yang tidak terealisasi pada tahun berkenaan,sehingga mengakibatkan sisa lebih perhitungan anggaran pada tahun berikutnya.Tujuan penelitian ini untuk megukur tingkat efisiensi dan efektifitas anggaran pendapatan dan belanja Desa Ribang. Populasi dalam penelitian adalah Laporan keuangan pertanggungjawaban Realisasi Anggaran Pendapatan dan Belanja Desa di Desa Ribang, Kecamatan Koting maka sampel yang digunakan dalam penelitian ini adalah data time series selama 7 tahun 2016-2022.Data dikumpulkan melalui data sekunder dan dianalisis menggunakan rasio efisiensi dan efektivitas. Hasil analisis rasio efisiensi anggaran pendapatan dan belanja desa (APBDes) kantor desa ribang dalam kondisi kurang efisien karena rata-rata efisien > 90% yaitu 97,46%.Rasio efektivitas Anggaran Pendapatan dan Belanja Desa (APBDes) kantor Desa Ribang dalam kondisi efektif karena rata-rata  efektif >90% yaitu 92,41%.

Law no.6 of 2014 concerning Villages has clarified the village's authority which was previously unclear. The village's authority in question derives from indigenous rights and local village-level authority, which is at the core of village autonomy. It began with the notion that law is considered a part of the community's life processes, not merely normative regulations. The continuation of indigenous rights in Kaboro Village, Lambitu Subdistrict, is regulated by Law No. 6 of 2014 concerning Villages, which was amended by the Minister of Home Affairs Regulation No. 44 of 2016 regarding Village Authority, followed by Bima Regent Regulation No. 2 of 2020 concerning the List of Authorities Based on Indigenous Rights and local village-level authority, which is stipulated in Kaboro Village Regulation No. 4 of 20. However, the implementation of local authority at the village level is documented in each preparation of the Village Budget (APBDesa). This is reflected in the Village Government's Work Plan, which is revised annually in accordance with the amount of the APBDesa.

This study aims to determine the management of the expenditure and income budget in Rekimai Jaya Village, Semende Darat District, Muara Enim Regency during 2019-2021. This type of research used in this research is descriptive qualitative research that tends to use inductive analysis. The data collection technique that was carried out was by observing the field office of the Rekimai Jaya Village, also conducting interviews with the head of the Rekimai Jaya Village, village officials and also the people of the Rekimai Jaya Village. Besides that, documentation techniques are also carried out, namely by collecting data related to the APBDes and other influential documents. From this study it proves that the preparation of the APBDes in Rekimai Jaya Village is good because it has carried out transparency such as placing billboards or banners related to its management.

This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.

The purpose of this study was to analyze the Financial Performance of Local Governments based on Value for Money at the Surabaya City Government in 2015-2021, namely in terms of economy, efficiency and effectiveness. The method of analysis in this research is Descriptive Qualitative Analysis Method. The data collection technique used is the report on the realization of the regional budget for revenues and expenditures (APBD) of the Surabaya City Government in 2015-2022. The data was obtained from the Surabaya City Regional Revenue and Financial Management Office through the Surabaya City Regional Government website. Measurement of economic value is based on the comparison of the budget with the realization of the budget. The measurement of efficiency value is based on the comparison of output with input, where the output is obtained from the performance achievement of the Surabaya City Government. While the input of economic value that has been obtained and for measuring the value of effectiveness is based on the comparison of outcomes with outputs, where the outcome is the target to be achieved, while the output is the performance achievement of the Surabaya City Government. The results of this study indicate that the financial performance of the Surabaya City Government shows that the performance of the Surabaya City Government is quite economical in 2015-2021. The economic level is quite stable in a span of seven years and has an average achievement of 87.74%. In terms of efficiency, it shows that the financial performance of the Surabaya City Government from 2015 to 2021 on average for seven years is included in the efficient criteria. In terms of effectiveness, the Surabaya City Government's financial performance for the 2015-2021 fiscal year shows an unstable condition, so that from the level of effectiveness, the Surabaya City Government must try to improve it again.

This research shows that the financial performance achievements of the Bekasi city government have not been maximized in realizing development for the welfare of the community. The method used is descriptive quantitative. Data collection techniques in this study include interviews, documentation, and literature studies. The results of the research show that the financial performance achievements of the Bekasi city government for the 2018 - 2022 fiscal year average DDF of 42.2% with a medium financial capacity category, average Regional Financial Independence of 77% with a delegation relationship pattern, average effectiveness of PAD is less effective with a ratio of 89.73%, an average operating expenditure of 80%, an average capital expenditure of 18%. Spending efficiency with an average of 84.75% in the efficient category. This shows that the average achievement is that the Bekasi City Government towards central government transfer funds is still more dominant than regional original income because the Bekasi City is still decentralized and most of the funds owned by the Bekasi City Government are prioritized for operating expenditures so that capital expenditures are relatively small and more to routine expenses or spending to fulfill activities. The Bekasi City Government has also focused on economic recovery during the COVID-19 pandemic, and overall performance achievements in Key Performance Indicators have been quite good.

Financial performance analysis is carried out by comparing the results achieved from one period with another. In this case, the ratios used by the author in this research are the effectiveness ratio, efficiency ratio and growth ratio. This ratio is used to provide an overview of information regarding financial performance over the last three years (2019-2021). This research uses quantitative methods because the data collected is in the form of figures obtained from the 2019-2021 APBDes Realization Report. The data used in this research is a time series. The results of this research show that the effectiveness ratio of the Kaliboto Village government from 2019 to 2020 has very effective performance. The efficiency ratio of the Kaliboto Village government in 2019 to 2021 experienced increases and decreases. The growth ratio in 2019 increased by 7.17%, then descreades in 2020 by 1.45%, but decreased in 2021, namely -10.07%.

Penelitian ini bertujuan untuk  mengetahui pengelolaan keuangan desa di Kantor Desa Watugong Kecamatan Alok Timur.Jenis metode  penelitian yang digunakan adalah metode kualitatif. Data dihasilkan dengan melakukan observasi, wawancara dan dokumentasi. Penelitian dilakukan di Kantor Desa Watugong, Kecamatan Alok Timur. Hasil penelitian ini menunjukan bahwa pengelola keuangan desa yang meliputi perencanaan pengelolaan keuangan desa di Kantor Desa Watugong banyak hambatan atau kendala yang terulang dari masing-masing kesiapan perangkat desa tentang penyusunan APBDes. Pelaksanaan pengelolaan keuangan desa Watugong bahwa penerimaan dan pengeluaran keuangan desa watugong dilaksanakan melalui rekening kas desa tetapi banyak kendala dalam Penerimaan dan Pengeluaran Keuangan Desa di Kantor Desa Watugong. Penatausahaan pengelola keuangan desa Watugong belum sepenuhnya manaati Peraturan Menteri  Dalam Negeri No 20 Tahun 2018 secara baik, karena kendala kurangnya pemahaman bendahara dalam tugas. Pelaporan yang dilakukan oleh pemerintahan Desa Watugong telah menerapkan perosedur dalam pengelola keuangan desa. Dalam hal ini pemerintah Desa Watugong telah menaati Peraturan Menteri Dalam Negeri No. 20 Tahun 2018. Pertanggungjawaban pengelolaan keuangan desa sudah diinformasikan secara tertulis dan transparan kepada publik melalui baliho.

The village fund is the origin of the APBN funds that are given to the village, transferred to the APBD district/city, and used to pay for the upkeep of government, the implementation of development, the development of civil society, and community empowerment. According to the regulations of the Finance Minister, the Minister of Village, Desert Village Development, and Transmigration sets priorities for the use of village money. The 2020 PDTT Permendes No. 13 on priority use of the village fund in 2021 specifies the SDGs (Sustainable Development Goals) as the top priority for the use of village finances. There are issues with the preparation and prioritisation of the village fund of the government of Kadongdong Village, which results from the lack of participation by all members of the community and the village government's lack of transparency towards the public. As a result, the public lacks understanding of how and what the priority programme of the nation's funds is. Based on the occurrence, researchers are eager to learn more about Kadongdong village in Garut's Banjarwangi district's Analysis Success Implementation Policy Priority Fund Village. According to Edward III's thesis, the success of policy execution depends on four factors: communication, resource availability, disposition, and bureaucratic structure. The research's findings indicate that Kadongdong Village's implementation of the village fund policy, which has been noted by researchers in the context of Kadong Dong Village, is not optimal. It is evident from this communication that the government of Kadongdong Village does not include the entire figure of the community in establishing the priority of the village fund.

In 2019-2020 employee productivity decreased and there were fluctuations in the performance assessment of Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees, because there were obstacles in implementing training programs which had an impact on employee performance. This research aims to analyze the effectiveness of training programs in improving performance at the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD), as well as analyzing supporting and inhibiting factors for the implementation of training programs in improving the performance of Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees. ) Gresik Regency. This research is qualitative research using primary data and secondary data. Data collection techniques in this study were through interviews and observations. The selection of informants in this study was carried out using purposive sampling method. In this research, as stated by the three informants, it can be said that the implementation of the training program at the Regional Revenue, Financial and Asset Management Agency of Gresik Regency can be said to be quite effective in improving agency performance, especially in the scope of the Gresik Regency Regional Revenue, Financial and Asset Management Agency. which can be seen from several responses and results of employee performance which can be considered quite productive and good enough. There are several shortcomings in the implementation of this training program. There are obstacles in its implementation, namely in the form of budget funds spent on this training program which are considered to be insufficient due to the Covid-19 pandemic outbreak, which basically requires the implementation of this program to be minimized. One effort can be made to ensure that the implementation of the training program continues, managing the existing budget as well as possible by providing training programs to employees in accordance with the AKD (Training Needs Analysis) that has been determined, so that the budget spent is not wasted or wasted. . Apart from the Regency/City APBD, training programs can also be obtained through the bidder APBN from the ministry, Bappenas. This research contributes to employees being able to maintain a sense of responsibility in their duties where training programs are provided to obtain the skill requirements needed to carry out employee duties and have employee motivation or goals to take part in the training program. This research was only conducted on employees of the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD).  

One way to achieve a goal in regional autonomy, especially in terms of improving welfare and community services, is through capital expenditure. This study aims to determine the effect of Financial Performance on the Capital Expenditure Allocation of Provincial Governments in Sumatra for 2017-2021. The population in this study is 10 Provincial Governments with a total observation data (sample) of 50 Provincial Government APBD Realization Reports throughout Sumatra. Testing this hypothesis using multiple linear regression with the help of Eviews 12 software. The results of this study show that partially the Effectiveness of PAD and Regional Financial Efficiency have a significant negative effect on Capital Expenditure Allocation. Meanwhile, Regional Financial Dependence does not have a significant effect on Capital Expenditure Allocation.

The implementation of regional autonomy as outlined in Law Number 33 of 2004 provides for the existence of financial considerations between the central government and regional governments. The research was conducted at the Sikka Regency Regional Financial and Asset Management Agency (BPKAD), a new institution formed by Sikka Regency Regional Regulation Number 49 of 2016. The object of the research is the area of ​​regional financial and asset management which is obliged to have the main task of assisting regional heads in government administration. , prepare annual activity reports of regional work units. This research aims to determine the growth of SiLPA in the 2016-2020 Sikka Regency APBD and also to determine the factors in the occurrence of SiLPA in the 2016-2020 Sikka Regency APBD. The method used in this research is mixed method research which combines quantitative and qualitative approaches.

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

This study aims to determine the effectiveness and efficiency of the Regional Revenue and Expenditure Budget at the Tourism and Culture Office of Sikka Regency in the 2019 – 2021 budget period. expenditure and income in each existing organization. The method used in this research is descriptive qualitative analysis. Data collection techniques in the form of Observation, Interview, and Documentation. The research results for the level of effectiveness of budget implementation in 2019-2021 are overall quite effective and the level of efficiency in 2019-2021 is overall inefficient, while the growth rate has also experienced increases and decreases. The Sikka Regency Tourism and Culture Office should pay attention to the situation and conditions, so that the budget that has been prepared can be realized properly.  

problems with services such as collections, poor services, lack of facilities, and declining visits. The purpose of this research is to find out the strategy DPK Riau Islands in increasing people's interest in reading. This research uses descriptive qualitative research. Research results: (1) Time Dimension and Future Orientation The Time Dimension and Future Orientation, DPA Riau Islands implements strategies such as mobile libraries, library tours, socialization, the kacapuri application, and the OPAC system. (2) Internal and External Dimensions, strengths such as providing library cars, technology and digital facilities in attracting interest in reading. Weaknesses such as limited library car units, kacapuri application collections, and books that have not been recorded in OPAC. Opportunities and threats such as increasing and inhibiting knowledge in reading. (3) The dimension of utilization of sources, the allocation of funds comes from the APBD and APBN. Furthermore, facilities and infrastructure are adequate, although they need to be optimized. (4) Top Management Involvement Dimension, the head of service has conducted evaluation and supervision in the implementation of strategies and services provided. (5) Multi-field dimension, employees carry out procedures and are responsible for providing provincial library services.

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.

After the revision of Permendagri Number 113 of 2014 to Permendagri Number 20 of 2018 concerning Village Financial Management, there has been a change in the role of village officials in managing village finances. The purpose of this paper is to look at the new role of village officials in managing village finances based on Permendagri Number 20 of 2018. The author uses the literary studies method. The findings from this study are that village financial management includes: planning, implementation, administration, reporting, and accountability. The role of village officials in the planning stage is compiling the RKP Desa and APBDesa documents, in the implementation stage compiling DPA, DPPA, DPAL, and self-supporting books, in the administration stage compiling cash books, bank ledgers and tax auxiliary books, in the reporting stage compiling reports realization of activities, and at the accountability stage prepare budget realization reports (LRA), notes on financial reports (CaLK), reports on the realization of activity implementation, and sectoral activity reports.

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.