Publication Search

Pre-prosperous families do not understand that social assistance must be accounted for according to technical instructions. Recipients of social assistance do not know that the assistance they receive must be used according to the budget plan and the activity implementer must submit a report to the Directorate of Social Security, Ministry of Social Affairs of the Republic of Indonesia and BPKP to check whether the assistance is appropriate and on target. The aim of implementing this service is to provide understanding to underprivileged families that social assistance is provided selectively and recipients are researched professionally. Social assistance is provided to improve the standard of living of underprivileged families, paying attention to justice, propriety, rationality and benefiting from the principles of transparency, accountability, fairness and selectiveness. Social Assistance is assistance in the form of money or goods given to protect underprivileged families from social risks. The method used is socialization through seminars, problems are answered by collecting data, documentation and interviews. Partners in implementing this socialization are the village head, Village Representative Council, village figures and students. Researchers obtained data from underprivileged families regarding aid that was right on target, aid was not distributed all at once but was divided into stages and the use of the budget was checked by the Financial and Development Audit Agency.

Supporters are people who provide active support. These supporters are different from ordinary football spectators who only see the football match because supporters are football spectators who support a certain team, and are ready to give up all their energy in motivating their favorite club. These football fans are very active and have excessive fanaticism for the team they support. It is this fanaticism that usually causes chaos and riots at every football match in Indonesia. Because riots and riots in soccer matches often occur, the police, in this case the police, tighten security at every soccer match. However, the tight security often leads to repressive actions that lead to violence against supporters by the police in securing football matches. The violence perpetrated by the security forces against the fans clearly violated the provisions of the applicable law. And this is a violation of the law for which there must be criminal accountability for the perpetrators of the violence so that there is no more violence experienced by fans in football matches.

The purpose of this study is to discuss and find out about the concept of accountability in contemporary educational institutions. This research method uses literature review, by studying from literary sources that are relevant to the material discussed. Accountability is the obligation to provide accountability for a mandate or responsibility assigned to related parties, especially the party providing the mandate. The application of accountability in educational institutions is a must to increase public trust in educational institutions. Forms of implementing accountability in contemporary educational institutions include: Decisions must be made in writing and available to every citizen who needs them, accuracy and completeness of information, explanation of policy objectives taken and communicated, feasibility and consistency, and dissemination of information regarding a decision. One of the accountability models applied in contemporary educational institutions is administrative accountability, which includes traditional accountability, managerial accountability, program accountability and process accountability.

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.  

 State administration is never separated from policy making. Bureaucratic reforms is carried out to realize good governance, therefore policy is a must because all the implementation of programs and community services should be conducted. One of the policies that is often carried out is discretion, with the aim of filling the regulatory vacuum and not stopping innovating in carrying out policies because of the regulatory vacuum. This study was conducted to analyze the formulation of discretion in the implementation of bureaucratic reform. This research was conducted with a qualitative approach. Results of the study: 1) discretion is carried out by taking into account the objectives, causes and conditions for using discretion; 2) discretion that is contrary to the objectives, procedures and conditions can be canceled; 3) it is necessary to build an accountability system in the implementation of discretion so that it does not lead to corrupt behavior. Conclusion: discretion is an innovation that can be accounted for by the government and society

This research aims to analyze the influence of accountability and fairness on the financial performance of PT. L-Hijrah Tour & Travel Medan. This research uses primary data by distributing questionnaires as a research source and secondary data in the form of financial reports of PT. L-Hijrah Tour & Travel Medan from 2018-2022. The respondents in this research were employees of PT. L-Hijrah Tour & Travel Medan with 30 responses. The sampling method used in this research is saturated sampling, while the data analysis method is carried out using the multiple linear regression method supported by the SPSS version 22 program. The results of this research show that accountability has a smaller and significant effect, 0.05 (0.002 < 0.05), meaning that in this study Ho was rejected and Ha was accepted. Accountability influences the financial performance of PT. L-Hijrah Tour & Travel Medan.  

Preventing criminal acts of money politics in general elections is an important effort to maintain election integrity and the sustainability of democracy. The practice of money politics can threaten democratic principles, such as justice, participation and accountability. To overcome this problem, public education, information campaigns and community involvement play a crucial role in building public awareness of the dangers of money politics. This article discusses several key issues related to money politics, including factors that influence people to become involved in money politics, the negative impact of money politics on the integrity of elections and democracy, as well as effective strategies for building public awareness. Apart from that, this article also highlights the important role of public education, information campaigns and community involvement in preventing money politics in the 2024 elections. Through this collaborative effort, it is hoped that the public can be actively involved in honest, fair and transparent elections and avoid the rise of politics. Money.

This study aims to determine the application of accounting principles that have been carried out by mosques with mosques that still do not apply accounting principles so that the accountability of their financial statements can be relied upon. This study uses the type of Qualitative Research and Descriptive Approach method, namely analyzing and describing the Application of Accounting Principles and Financial Management in Mosques in Kotanopan District, Mandailing Natal Regency. The data used in this study are primary data and secondary data. The data collection technique is field research with the form of observation interviews, documentation, and content analysis. From this research it is known that the application of accounting principles has a very large influence on the accountability or accountability of the mosque's financial statements. Based on data collected from various sources, it can be seen that the principles that are less considered in making mosque financial reports are the principle of full disclosure and the principle of realization, so that the accountability of mosque financial reports becomes less transparent. Then to account for the mosque's financial statements, the mosque manager has similarities in providing information to the public and interested parties in the mosque's financial statements, but differs in making financial reports.

Any organization that adheres to established standard operating procedures, whether a business organization or a public institution, rewards good performance. The success of an organization depends on measuring its financial performance. The purpose of this research is to find out how value for money is in evaluating financial performance. The accountability report of the North Sumatra provincial government is used as secondary data in this research, which uses descriptive methodology with a quantitative approach. Data collection techniques include documentation methods. The results of this research show that the company's financial performance in 2022 is good in terms of Economic Ratios and Efficiency Ratios, but the Effectiveness Ratio cannot yet be considered effective performance.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

PT.Herfinta Farm & Plantion is one of the industries related to plantations and business (agriculture). This study aims to determine the factors that influence the quality of work of Internal Auditors at PT. Herfinta Farm & Plantation. This research is included in the category of observational research using qualitative methods, based on subjects and results. The value of one or more variables is determined through a descriptive study, which does not require similarities or associations between one variable and another. In qualitative research, the focus is more on quality than quantity, and the data collected is done through interviews, direct observation, and other relevant official documents rather than surveys conducted. The population of this study consisted of three people, namely the head of section (Kabag), Internal Audit Agronomy, and staff working in the Audit Department at PT. Herfinta Farm & Plantation. From the research conducted, that the factors that influence the quality of work of the Internal Auditor at PT. Herfinta Fam & Plantation is audit knowledge, accountability and motivation.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This study aims to analyze the effectiveness of the Village Integrity Zone Development Approach (ZiDes) in improving village financial governance in Cialam Jaya Village, Konda District, South Konawe Regency. The ZiDes approach is an effort to strengthen transparency, accountability and public participation in financial management. The research method uses surveys, interviews and document analysis to measure the impact of ZiDes implementation on village financial governance. The results of the study show that the ZiDes Approach has succeeded in increasing transparency in presenting village financial information. The village community and village officials are actively involved in the decision-making process related to the village budget

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.

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.  

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 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.