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This study aims to describe and analyze: the effectiveness of the implementation of the Revenue and Expenditure Budget policy and the implications of the implementation of the Regional Budget and Expenditure policy in Lumajang Regency. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial policies in Lumajang Regency, especially the policy of increasing Regional Original Revenue (PAD), are inseparable from the Central Government's policies in the framework of financial relations between the Central and Regional Governments. Meanwhile, the Lumajang Regency Government's policies to increase Regional Original Revenue (PAD/Pendapatan Asli Daerah) include: Digitalization to increase the efficiency and transparency of financial management, Adjustment of regional taxes and levies, Re-collection of taxpayers, Cooperation with the private sector and NGOs in the management and collection of regional taxes and Improvement of regional tax management management. The model of the implementation of the Regional Original Revenue (PAD) policy implementation model in Lumajang Regency is Top Down. The Government of Lumajang Regency, East Java is committed to continuing to encourage an increase in Regional Original Revenue (PAD). The contribution of Lumajang Regency's PAD in 2024 compared to the APBD (Anggaran Pendapatan Belanja Daeerah) structure only reaches 16 percent, so that to meet the needs of the expenditure budget in the APBD budgeting structure, it still depends on transfer funds, To reduce dependence on transfer funds, the government is optimizing regional tax revenues, especially from the Rural and Urban Land and Building Tax (PBB-P2). The implication is that to increase regional tax and levy revenues, efforts are needed to increase production and business capacity in the regions. Increasing production capacity and business activities is an important factor to increase regional tax and levy revenues. In addition, it is also necessary to increase the capacity of regional tax administration as one of the requirements to increase tax capacity and effort in the regions (taxable capacity and tax effort).

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.

Governor's Regulation Number 35 of 2022 regulates the system and procedures for the disbursement of funds within the South Sumatra Provincial Government, including the Education Office. The implementation of this regulation aims to increase transparency, efficiency, and accountability in regional financial management. This study analyzes the extent to which these regulations have been implemented as well as the factors that affect their effectiveness. The research method used is qualitative descriptive with a case study approach at the South Sumatra Provincial Education Office. The results of the study show that the implementation of this regulation has had a positive impact in accelerating the process of disbursing funds and increasing budget supervision. However, there are still several obstacles, such as limited human resources who understand regulations and technical challenges in the financial administration system. Therefore, further training and improvement of financial system infrastructure are needed to optimize the implementation of this regulation.

This study aims to describe and analyze: the management of Regional Original Revenue in Regional Revenue of Malang Regency for regional development, the obstacles faced by the Regional Government of Malang Regency in the Management of Regional Original Revenue and the efforts made as well as the recommendations of the PAD management model. The research is descriptive analysis with the type of research being field research. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial management in Malang Regency, especially the Regional Original Revenue (PAD) management policy in Malang Regency, has not been fulfilled because the Regional Government of Malang Regency has not made sufficient and adequate contributions or regional revenues have not been in accordance with what is hinted at in the 2023 budget period. Some of the obstacles faced by Malang Regency in managing local revenue are: a. Limited authority in the collection of Regional Original Revenue. b. Human Resources (HR) of government apparatus to support the mastery, utilization and development of science and technology, supporting facilities and infrastructure, especially to provide convenience for taxpayers and in the development of the management of potential and sources of income need to be improved. Efforts made to increase the Regional Revenue of Malang Regency for the implementation of development are as. Intensifying and extensifying regional taxes and regional levies and exploring the potential of regional revenues to be developed by referring to existing laws and regulations

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.  

Fostered partners are partners formed by KKN group III students in Rato Village, Bolo Subdistrict while business actors are those in the village of Rato with the type of business, namely typical regional snacks. This activity aims to provide knowledge to fostered partners and also business people in Rato Village about business ethics that partners need to have in doing business. The method offered to partners / SMEs is in the form of education / socialization using LEAFLETS which are carried out door to door. The material provided in the leaflet includes a discussion of (1) the role of ethics in doing business for MSME actors, (2) the benefits of doing business for MSME actors, (3) the application of ethical principles in doing business in financial, marketing, production and HR activities. The results of this activity show that flower pangaha MSMEs are very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.

This study aims to analyze the financial relationship between the central and regional governments within the framework of fiscal decentralization and its impact on regional economic growth. The main focus is to evaluate the contribution of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to Regional Original Revenue (PAD) and the equitable development between regions. Using a quantitative approach, the data was analyzed to assess how fiscal transfer policies support regional financial independence and sustainable development. The findings indicate that DAU and DAK significantly influence PAD growth; however, regional dependency on central government funds remains high. Furthermore, disparities in development between advanced and underdeveloped regions remain a significant challenge. This study recommends optimizing PAD management and implementing more equitable fiscal policies to support balanced development and inclusive economic growth in Indonesia.

The problem PAM JAYA is the distribution of clean water. This research was conducted to find out how PAM JAYA implements its policies stated in the Special Capital Region of Jakarta Regional Regulation Number 4 of 2021 concerning Changes in the Legal Form of Regional Drinking Water Companies. The research method used is qualitative method. The focus of this research based on the Policy Implementation model proposed by Van Metern Van Horn. The results of research on Standard and Policy Target indicators show that the implementation of PAM Jaya management has been implemented, but the implementation is not optimal. In the Resource indicator, the availability of Human Resources and Financial Resources is adequate. Indicators of the Characteristics of the Implementing Organization, the division of authority and evaluation are quite optimal. In the Implementer's Attitude indicator, the implementers have understood and accepted the policy, but their attitude is still not optimal in responding to complaints. The Inter-Organizational Communication Indicator is considered to be quite optimal because PAM Jaya has optimized communication with relevant stakeholders and the community. Social, Economic and Environmental Condition Indicators are supportive, the rates set by PAM JAYA have been adjusted to the economic level of the community.

Income zakat is a financial instrument with great potential in regional economic development, including in South Labuhanbatu Regency. This research aims to analyze the role of income zakat in improving community welfare and infrastructure development in the area. The method used in this research is a qualitative approach by collecting data through interviews, observation and documentation studies. The research results show that income zakat can make a significant contribution to social and economic programs, as well as encourage community participation in development. Therefore, effective zakat management can be one solution to overcome the problem of poverty and social inequality in South Labuhanbatu Regency.

This study aims to determine and analyze the effect of the level of understanding of the principles of good governance on financial performance at the Bireuen Regency Financial Management Agency. This study uses a quantitative research method. The population in this study were all employees at the Bireuen Regency Regional Financial Management Agency, with a sample size of 77 people. Data were collected by distributing questionnaires, and the results were processed quantitatively using SPSS 22. Based on the results of the study with partial hypothesis testing (t-test) showed that the variable Level of Understanding of the Principles of Good Governance (X) has a t-value of 3.321 while t-table is 1.665. This means that t-count> t- table, so the results of the study reject H0 and accept H1. So it can be concluded that partially the variable Level of Understanding of the Principles of Good Governance has a positive effect on the Financial Performance of Bireuen Regency at the Bireuen Regency Regional Financial Management Agency.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

MSMEs (Micro, Small, and Medium Enterprises) have an important role in boosting the regional economy, including in Karawang City. One of the MSMEs that attracted attention was Sultan Smoothies, which focuses on selling healthy drinks made from fresh fruits. This research aims to identify the availability of competent workforce, analyze business capital management, evaluate raw material management, and examine marketing strategies applied to support business operations optimally. The location of the research was determined deliberately. Sunday, December 8, 2024. The place is on Jl. HS Ronggo Waluyo, Sukaharja Teluk Jambe Timur, Karawang Regency. This research uses a qualitative method with a study approach. Data analysis was carried out throughout this study and was carried out continuously from the beginning to the end of the study. This research process is in the form of a cycle including data collection, data display, data reduction, and conclusion drawn. The results of the study show that the smoothies business run by Muhammad Rizal is an inspiring example of young entrepreneurs who dare to take risks to achieve financial independence. Despite facing various challenges, he was able to persevere and devise strategies for long-term growth.

The results of the pre-test and post-test in this service show that local students, in this case MA students, are old enough to be considered capable of logical thinking and are considered to have advantages in understanding the social, cultural context and local potential of Mojokerto Regency. So that it can become an agent of change in encouraging more transparent, efficient and accountable financial governance. Good financial literacy contributes to increasing Regional Original Income (PAD), spending efficiency, and budget management that is oriented to community needs. To achieve this, this service invites and encourages MA Al Kautsar students to think critically, logically and encourages students to have concern for Mojokerto Regency. Students are encouraged to choose roles that can contribute to the better development of Mojokerto Regency. The post test results show that students plan to choose roles that are oriented towards developing personal skills which also have an impact on solving community problems, for example becoming health workers, education workers, and even improving skills in understanding religion such as memorizing the Koran.  This service article recommends increasing the capacity of local youth through continuous training, strengthening collaboration between government and society, and applying modern technology to increase financial transparency. With this approach, Mojokerto Regency can realize better financial governance and inclusive and sustainable development through human resources who are active, intelligent and care about the progress of the region.

This study aims to analyze the factors affecting regional financial management at the Department of Population and Civil Registration of Manggarai Regency during the 2019-2023 period. The research method used is a mixed-method approach, combining qualitative and quantitative analysis. Data were obtained through interviews, observations, and document analysis. The results indicate that regional financial management is influenced by economic, effectiveness, and efficiency factors. This research is expected to provide recommendations to improve the financial management performance in the relevant agency.

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

The Regional Revenue and Expenditure Budget (APBD) is the annual financial plan of regional governments in Indonesia which is approved by the Regional People's Representative Council. And also the main policy instrument for regional governments which is used as a tool to determine the amount of income and expenditure. In Sidoarjo Regency, the effectiveness of APBD management is an important factor in accelerating regional development, reducing poverty and improving the quality of life of the community. Therefore, appropriate and effective APBD distribution is very important in promoting sustainable community welfare. This research uses quantitative methods. This research uses multiple linear regression analysis. The results of this research are based on the results of simultaneous tests for the variables of effectiveness of APBD allocation and efficiency of APBD allocation on community welfare in Sidoarjo Regency, obtained an F-count of 22.995 with a significance of 0.015. The significance level is smaller than 0.05, which means that H0 is rejected and Ha is accepted. In this study, the hypothesis of the variable effectiveness of APBD allocation (X1) shows that the t-count value is -3.394 with a significance of 0.043 which is smaller than 0.05. Thus H0 is rejected and H2 is accepted. In this research, the hypothesis test shows that the variable APBD Allocation Efficiency (X2) shows that the t-value is 4.714 with a significance of 0.018 which is smaller than 0.05. Thus H0 is rejected and H3 is accepted.

This study aims to analyze the impact of local taxes and regional levies on Original Local Revenue (PAD) in Lamongan Regency from 2018 to 2023. The main issue addressed is the fluctuation in the contribution of local taxes and regional levies to PAD, reflecting the region's financial independence. A quantitative approach was employed, utilizing secondary data from financial reports and government documents. The findings reveal that local taxes have a significant positive effect on PAD, while regional levies show more variable impacts. This research contributes new insights by comparing the effectiveness of these revenue sources over time and identifying challenges in levy collection. The conclusion emphasizes the importance of enhancing taxpayer compliance and optimizing collection systems to increase PAD. Recommendations for future research include exploring innovative strategies for tax and levy management and analyzing the impact of economic conditions on revenue generation.

The success of Meranti Islands Regency after the expansion of Bengkalis Regency which occurred on December 19 2008, with a focus on the economic sector and public services. Even though there are several indicators of better economic performance compared to the parent region, the overall economic growth of Meranti Islands Regency is still lagging behind. On the public service side, even though it shows more positive results, there are several indicators that are still lower than Bengkalis Regency. This research uses literature studies to identify the challenges and performance of the Meranti Islands Regency, including the problem of fiscal dependence and suboptimal regional financial management. Public services in this area have not been effective due to inefficient use of funds, lack of public service energy, and service utilization that has not been maximized. Despite the accessibility of public services.