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Indonesia, as a rule of law country, establishes the conduct of General Elections (Pemilu) based on Article 22E paragraph (1) of the 1945 Constitution of the Republic of Indonesia: "General Elections shall be conducted directly, publicly, freely, confidentially, honestly, and fairly every five years." Elections are a form of democracy that underpins the sovereignty of the people, empowering them to play a crucial role in determining the government through the voting process. To ensure honest and fair elections, electoral supervision is of paramount importance. Electoral supervisors are tasked with overseeing and safeguarding all stages of the elections, ensuring compliance with the principles of direct, public, free, confidential, honest, and fair elections. Additionally, they ensure that the electoral organizers operate independently, honestly, fairly, with legal certainty, order, transparency, proportionality, accountability, effectiveness, and efficiency. The Election Supervisory Body (Bawaslu) plays a central role in overseeing the implementation of electoral stages and handling violations that may occur. This research employs the juridical-empirical method, which examines the actual conditions. The primary data sources are direct interviews with relevant parties, while the secondary data is based on laws, regulations, and data from the Election Supervisory Body of Blitar City.The research findings reveal the efforts of Bawaslu Blitar City in realizing participatory supervision in preparation for the 2024 simultaneous elections, including: a. Participatory Supervision for First-time Voters in High Schools, b. Participatory Supervision Education for the Academic Community of Blitar City, c. Involvement of Alumni of the Participatory Supervision Training Center. Despite the significance of participatory supervision, its implementation faces various challenges, such as low public participation in election supervision, the increasing complexity of election violations, and the lack of a comprehensive supervision curriculum by Bawaslu to equip the involved community in electoral supervision.

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management  and applicable regulations since one type of accountability  report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).

This  study  aims  to  describe  and  analyze  the  principles  of  Good  Corporate Governance in managing village funds at the Tenggak Village Government, Sidoharjo District, Sragen Regency. This type of research uses a descriptive method with a qualitative approach. This  research  design  is  considered  as  the  most  suitable  application  to  explain  the  good governance  principles  in  the  Tenggak  Village  government  in  depth  according  to  the  actual phenomena.  Data  collection  techniques  carried  out  containe  of  interviews,  observation  and documentation.  The  results  of  this  study  indicate  that  the  principles  of  responsibility, independence, and justice have been applied properly. Therefore the principle of transparency has not been applicated properly and the principle of accountability has not met the existing research indicators. The final result indicated that the principles of good corporate governance have  not  been  implemented  properly  in  village  fund  management  in  Tenggak village governance.

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

The existence of political parties plays a strategic role in the development of democracy and the nation is faced with a number of issues that create a negative impression on these organs, some of which include; first, the problem of involvement of political parties in various cases of corruption and money laundering crimes that have an impact on the fall of public image and trust in the organization; second, the problem of pro and contra accountability of political parties involved in cases of corruption and criminal acts of money laundering before the law; and third, the issue of imposing criminal sanctions on political parties as the subject of corporate offenses known in corruption and money laundering. This research belongs to the typology of juridical normative legal research with secondary data types in the form of primary, secondary and tertiary legal materials. The approach taken includes the comparison, conceptual, statutory, and philosophical approaches, and analyzed descriptively qualitatively through literature. The results of the study show that; first, the justification of political parties as corporations in criminal acts of corruption and criminal acts of money laundering can be seen in five basic perspectives, namely philosophical foundation, juridical basis, historical basis, sociological basis, and political foundation of criminal law; second, the ideal concept of political party punishment as a corporation is carried out with a reconceptualization of the subject of corporate delictions in the affirmation of two types of corporations, namely corporations in the form of private and special corporations or in the form of public with different provisions on punishment arrangements. The need for an amendment to some provisions of the Corruption Law and the TPPU Law related to corporations in accommodating the two types of corporations into a forum for the implementation of ideas, of course issuing a law that contains specific provisions regarding special corporate punishment can be the answer to a myriad of issues regarding criminalization

The rapid development of information and communication technology is beneficial to all areas of life, where through information technology the process of collecting, processing data to presenting information becomes very fast, precise and accurate. This development makes computer science an integral part of human life. Computers are generally used for processing data to produce information. With the many conveniences that can be obtained by using this computerized system, not a few organizations have implemented this computerized system. Computer systems enable organizations to manage large amounts of data and information, thereby of course helping organizations make decisions quickly and accurately in determining organizational strategies and policies. The current development of information technology also makes competition between institutions in terms of service quality an added value in attracting the interest of all stakeholders because transparency, accountability and quality of information will be more effective and efficient.

This research is motivated by the existence of problems where iIncentives are still lacking so that they affect employee motivation. There is still little ability to communicate between records. Still low employee motivation. Employees are less responsible in carrying out work in accordance with accountability. The risk indicators have not been implemented which is marked by the assigning employee to carry out the assigned task quickly and precisely, the less optimal execution of the signing of the marker, marked by the lack of desire of the employee to be successful at work by increasing performance by obtaining a score of 52%. Incentives affect enthusiasm at work. Poor communication between employees affects work motivation, thus the purpose of this study is to determine the effect of incentives and the quality of communication on work motivation in the Public Housing, Settlement Area and Environment (DPRKLH) Office of Ciamis Regency. The research method used is quantitative descriptive with the results of research that incentives tend to be high, as well as high employee motivation. Thus, the incentives affect the work motivation of employees of the freelance daily workers of the Public Housing, Residential Areas and Environment Office of Ciamis Regency. The highest average score obtained from the research results is found in the supporting indicators. Meanwhile, the lowest average value is found in work performance indicators. The quality of communication tends to be high, as well as high employee motivation. Thus, the quality of communication has an effect on the work motivation of the employees of the freelance workers of the Public Housing, Settlement Areas and Environment Office of Ciamis Regency. This means that if the quality of communication increases, employee motivation also increases. As for the acquisition of the highest average score from the results of the study found on the communicant indicator. Meanwhile, the lowest value is found in the media indicator. Incentives and quality of communication tend to be high, as well as high employee motivation. Thus, the incentives and quality of communication have an effect on the motivation of employees of the freelance daily workers of the Public Housing, Settlement Areas and Environment Office of Ciamis Regency.

The application of good governance in public services in the district is expected to create a government system that is more responsive, accountable and oriented to the interests of the community. This study aims to determine the application of the principles of good governance in public services in the East Semarang District Office of Semarang City as well as to find out the supporting and inhibiting factors. The research method used is descriptive qualitative with data collection techniques through in-depth interviews with informants, namely the district head, service section head and service users. The results of the study show that the principles of accountability have been implemented through coordination, program outreach, effective communication, officer competence, commitment, honesty and democracy, the principles of transparency have been implemented through information disclosure and easy access to services, democratic principles have been implemented through the involvement of officers, accountability, integrity, following up on public complaints and a straightforward mechanism. The application of the principle of the Rule of Law is carried out by providing services to the public that are fair and do not discriminate, employees carry out their duties in accordance with existing rules. Factors supporting the implementation of good governance in the East Semarang District Office are effective communication; adequate resources; disposition shows honesty, commitment, and democracy; The bureaucratic structure is reflected in the program implementation mechanism according to the Standard Operating Procedure (SOP) and is easy to understand as stated in the program/policy guidelines and implementing organizational structure. The obstacles are the lack of understanding by the apparatus of the principles of Good Governance, inadequate facilities and lack of discipline by the apparatus during working hours and the lack of community participation.

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.

Discretionary actions are the authority of investigators who are decided by the Police in dealing with legal issues ini the field directly and without asking for instructions or decisions from their superiors. The discretion exercised by investigators basically must comply with statutory regulations and the code of ethics for the police profession. However, in reality there is still discrimination in the exercise of police discretion. The aim of the research is to find out the mechanism of impelemntation and legal accountability for the police who do negligence ini traffic discretion. The research method uses normative research conducted using a statutory approach and concepts related to the police. The data used are secondary data ini the form af laws and regulations, books, scientific papers, experts, articles and then these data are processed qualitively. The results of the study show that the mechanism for applying police discretion to traffic crimes at the investigative level is that the police go to the scene of a traffic accident and then make a sketch af the crime scene, help the victim, record witness, secure avidence, the police make a case analysis and exercise discretion in case of an accident, light. The discretionary authority of the police causes investigators to have the authority to make decisions or choose various actions in resolving the law violations they handle. The discretionary authority og the police which is individual in nature is the resolution of traffic accident cases by way of deliberation between the parties involved in the accident. Criminal liabity for negligence by members of the Indonesian National Police is based on article 359 of the Criminal Code, it is proven that the actions of the defendant because of thin negligence caused another person to die is punishable by imprisonment for a maximum of five years of imprisonment for a maximum of one year.

The purpose of this study was to identify the management of Goa Boki Maruru, find out the facilities provided for Goa Boki Maruru and develop a model for the development of Goa Boki Maruru. The method in this study was the survey method, namely a research technique through direct observation of a symptom or gathering information through interview guides, questionnaires. The involvement of these various parties can be seen as sufficient in encouraging tourism. However, currently there is no synergy between stakeholders in tourism management activities. Then it has not yet facilitated the management of Boki Maruru tourism as well as regulation and funding as well as assistance and direction. The research results in the FGD also have not found implementation in management activities from the local government as a dimension of Geopark development. In the management development dimension, it was found that there was no monitoring, evaluation, conservation, education and creative economic improvement program from the Government, and there was still a lack of efforts to increase community capacity related to Boki Maruru tourism management. The dimension of developing community-based strengthening shows that there is no transparency and accountability in tourism management due to the lack of basic management and the basics of tourism management by community organizations. It is recommended that the Geopark development model be through: increasing social responsibility, utilizing digital media, increasing community HR cabality, implementing Boki Maruru management training programs for community tourism organizations, and increasing collaboration with academic and private stakeholders.

This study aims to analyze the responsibilities of directors in a company through a legal approach. In this context, the responsibility of directors refers to the legal obligations attached to directors in carrying out their duties and functions in a company. This study uses the literature analysis method to collect data from various legal sources, such as laws, court decisions, and related literature. The results of the research show that the responsibility of directors in a company has a strong legal basis. The directors have an obligation to act in good faith, carry out the functions of managing the company, and protect the interests of the company and its shareholders. They must make rational decisions, based on careful consideration and adequate information. However, there are several issues that need to be considered regarding the responsibilities of directors in the company. One of them is the potential problem of law violations by the directors, whether intentional or unintentional. In this regard, there needs to be an effective oversight and accountability mechanism in place to ensure that directors are held accountable for their actions.

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.

This study aims to find out the parties who are related and responsible according to Law Number 38 of 2004 concerning roads (Road Law), for various damage to road infrastructure in the city of Bandar Lampung and their handling and government accountability to parties who are disadvantaged in problems this (273 Law Number 22 of 2009). This study uses normative juridical research with data sources consisting of primary, secondary and tertiary data, analyzed using qualitative data analysis techniques. Data that can be obtained from written materials such as laws, books and documents. And also by using empirical legal research, by using a statutory approach and a case approach, data collection was carried out by means of literature studies and interviews, the data collected was descriptive. (113) Law enforcement for traffic accidents caused by damaged roads, especially in the city of Bandar Lampung, is not only a form of public service, but is a responsibility mandated by law, which if not implemented can lead to serious legal consequences. This study aims to determine law enforcement against traffic accidents caused by damaged roads in the city of Bandar Lampung and what factors become obstacles to law enforcement against traffic accidents caused by damaged roads in the city of Bandar Lampung. The results of research on traffic accident law enforcement due to damaged roads in the city of Bandar Lampung show the weak handling of the traffic police and the Bandar Lampung city government in implementing Law number 22 of 2009 concerning Road Traffic and Transportation, especially article 273. As well as the effectiveness of law enforcement and implementation that occurred in the implementation of the current road is still considered lacking.

Accountability in village governance is crucial to ensure responsible government oversight of village financial management and prevent misappropriation. Cupak Village, renowned as a religious tourism destination in Gunung Pucangan, possesses potential in the craft of weaving mats using pandan leaves. However, the village community lacks the capacity to fully utilize this potential as an additional source of income. To address various issues faced by the community, particularly in establishing accountability in event fund management for a cultural parade called "Kirab Budaya," a community engagement activity called the "Matching Fund Kedaireka 2022" was conducted in Cupak Village, Ngusikan District, Jombang Regency. The implementation aimed to generate significant outcomes in the planning of the cultural parade event, enhance the sustainability of community welfare, and boost the economic potential of Cupak Village. The arts and cultural program employed various approaches, including socialization, training, and mentoring. The training program was designed to provide the community with understanding and skills related to financial matters and accountability in fund management.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

Micro, small and medium enterprises (MSMEs) do not understand the importance of accountability, they have not been able to prepare financial reports based on financial accounting standards for micro, small and medium enterprises (SAK EMKM), and the use of digital technology in preparing financial reports has not been properly utilized by business actors. MSMEs. This community service activity aims to increase the perceptions of MSMEs in Cupak Village, Ngusikan District, Jombang Regency, East Java Province regarding the urgency of financial accountability for the business being carried out along with literacy in implementing SAK EMKM using digital, user-friendly accounting media. The method uses lectures, training and mentoring, the objects of community service activities are MSMEs actors in Cupak Village, Ngusikan District, Jombang Regency, East Java Province. The results achieved from this activity are increased understanding of the importance of business accountability and the implementation of financial records in accordance with SAK EMKM with user friendly digital accounting media. The mentoring fund training program makes MSMEs actors in Cupak Jombang understand the importance of accountability, this mentoring program makes MSMEs actors familiar with digital accounting information systems.

The company is a form of body or organization that was founded by a person or group. The company's activity is to carry out production which is then distributed in order to meet economic needs. companies in carrying out their operations require substantial funding, therefore the company needs to know the development of its business from time to time so that it can be known whether the company is experiencing progress or setbacks. To be able to find out about this, the owner of the company can look through the accountability report of the company's leadership in the form of financial reports. One of the company's financial reports is the cash flow statement. Cash presents systematically information about cash receipts and disbursements during a certain period. In the statement of cash flows, cash receipts and disbursements are classified according to operations, financing activities and investing. performance.  

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.