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This study aims to examine the Influence of Accountability, Transparency, and Human Resource Quality on Employee Performance (A Study in the Villages of Langsa Lama Sub-District, Langsa City). The sample selection in this research utilized purposive sampling, with a total of 75 respondents. Data collection was carried out through the distribution of questionnaires. The obtained data were analyzed using the Statistical Product and Service Solutions (SPSS) program. The analytical methods employed in this study included validity testing, classical assumption testing, and multiple linear regression analysis. The research results indicate that accountability significantly influences employee performance, as evidenced by the t-sig value of 0.000 < 0.05. Transparency does not have a significant impact on employee performance, with a t-sig value of 0.130 > 0.05. Human Resource Quality significantly affects employee performance, as indicated by the t-sig value of 0.007 < 0.05. Simultaneously, accountability, transparency, and human resource quality collectively have a significant influence on employee performance, as demonstrated by the results of the F-test with a significance value of 0.000 < 0.05.     

Potential weaknesses faced by the company. So it is necessary to consider the aspects of process inefficiency, risk of work errors, delays in information, lack of transparency, high operational costs, vulnerability to data loss and difficulties in monitoring performance. In the current era of globalization and digitization, companies face pressure to increase operational efficiency and accountability in presenting financial information. By using the PALS (Pasticipatory Action Learning System) method, where this method basically involves accounting staff in the process of upgrading the Enterprise Service Bus (ESB) system from 30 accounting staff and 5 staff will be taken for the interview sample in this research. From the problems currently faced by companies in managing financial reports, they have not been able to carry out systematic recording. With better data integration using ESB, a company's various systems and applications can be connected and communicate well. In real-time reporting compared to manual (conventional) recording which requires processing time, ESB allows for better real-time financial reports.

Islamic business ethics can be explained as an understanding of principles that govern and manage businesses by considering norms and morality in line with Islamic values. In Islam, business ethics encompasses conduct in the business world that integrates the values and teachings found in the Qur'an and Hadith into a unified business practice. Buying and selling involve a process where the exchange of goods adheres to values, involving both sellers and buyers who comply with Islamic Sharia principles. The aim of this research is to evaluate the implementation of Islamic business ethics in buying and selling transactions at Pasar Pagi 28 Desa Purwoasri, North Metro District, Metro City. This study is a field research involving direct observation of traders in the market. A qualitative approach is used to descriptively analyze the business ethics behavior applied by traders at Pasar Pagi 28 Purwoasri North Metro, Metro City. The results of this research indicate that in buying and selling transactions in the traditional market of 28 Purwoasri, the five principles of Islamic business ethics, namely Tawhid, Balance/Justice, Accountability, Free will, and Excellence, have been implemented.  

The results of research regarding community participation in building infrastructure in Medan City, however, the depth of participation of Medan City residents in infrastructure, cleanliness and flooding problems in Medan, then the level of participation is low and information is slow. Thus, one of the problems in community participation is the relatively low level of participation in the process of expanding and developing infrastructure in Medan City. This research uses a qualitative approach. A qualitative approach was chosen to gain an in-depth understanding of community participation in building infrastructure in the city of Medan. Therefore, community participation in the process of exploration, development and maintenance of infrastructure has become an increasingly important issue in the context of urban development. This project has the potential to increase productivity, persistence, and accountability in infrastructure development. Communities can participate in a number of ways, from public consultations to silent participation in infrastructure projects.

The purpose of this study is to examine the effect of the role of village apparatus and community participation on accountability of village fund management (Nagari Bidar Alam, Sangir Sangir Jujuan District, South Solok Regency). This type of study uses quantitative methods, data collection through the distribution of questionnaires to 40 respondents The sampling technique used is the Saturated Sampling Technique, which is a sampling technique when all members of the population are used as samples, using instrument test testing, (validity test and reliability test), classical assumption test (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and test hypothetical with the help of SPSS application. The results of the study show that the role of village apparatus has a positive and significant effect on the accountability of village fund management, and community participation has a positive and significant effect on the accountability of village fund management.

Archival activities have a very important role in every organization, both private and government. Archives have a role as a center of memory, a source of information and as a monitoring tool that is very necessary in every organization in the context of planning, analyzing, developing, formulating policies, making decisions and preparing accountability reports. Therefore, archives should be managed using a good system. This research aims to describe the existing archiving system at the Planning Bureau Office of the Ministry of XYZ. The focus of the problem in this research is the existing archiving system at the Planning Bureau Office of the Ministry of XYZ. In this research the author used a descriptive qualitative research approach. The data collection techniques used were observation, interviews and documentation. The results of this research show that the physical archive storage system at the Planning Bureau Office of the Ministry of The digital archive storage system used at the Planning Bureau Office of the Ministry of XYZ uses e-archives in the form of an application called SPASIKITA. Destruction of archives at the XYZ Ministry's planning bureau office depreciates inactive dynamic archives by destroying archives that no longer have any use value.

Every student at the university must complete an internship, especially at the Islamic State University of North Sumatra. Every student must have practical work experience to be able to start working after college. Internships are a good way to align theoretical knowledge with the real world of work because basically the theoretic knowledge learned in the classroom is not necessarily the same as what is done in the field. Working practices provide a great opportunity for students to interact directly with the world of business or work. Problems can arise from the failure to strike a balance between something intended and a situation that corresponds to the facts, which leads to the question "why" or "what's the reason for this". In addition, problems can emerge as a result of doubts or invalid information about an object in depth. That's the purpose of this research. This research is carried out through a qualitative approach. The research will be conducted from January 16th to February 16th at the People's Representative Council of the North Sumatra Provincial Region (Dprd Provsu), located at Imam Bonjol No.5, Petisah Central, Medan Petisha District, Medan City, North Sumatera. The research found that the DPRD C Commission of North Sumatra Province is responsible for overseeing the budget, development programmes, public policies, local financial management, and organizational performance. Therefore, the evaluation of the implementation of core tasks and functions of the Commission C should cover several important aspects, such as transparency and accountability, the effectiveness of oversight and budget management, impact on economic growth, and so on.

This article discusses the mentoring of village fund management in Benan Village, Katang Bidare Subdistrict, Lingga Regency. The village fund management mentoring is carried out by the community service team of the Faculty of Social and Political Sciences at Raja Ali Haji Maritime University as part of the higher education tridharma. The purpose of this activity is to describe the mentoring process conducted by the community service team in Benan Village, with a focus on efforts to improve the efficiency, accountability, and transparency of village fund management. The implementation method of this community service is through socialization and lectures. The results of this community service show that the mentoring of village fund management in Benan Village has a positive impact on improving the management of village funds. The mentoring is done through socialization and technical guidance. Based on the results of this activity, the community service team identifies some challenges faced in village fund management mentoring, including uncertainty in mentoring resources and coordination among related institutions.    

Money Politics is an attempt to bribe voters by providing money or services so that voters' vote preferences can be given to a briber. Political money is no longer surprising, it is a common thing that happens when it comes to elections, parties do various things to get votes from the people, this political money has been passed down from generation to generation. Violations that often occur during elections include the widespread practice of money politics. Money politics is considered a practice that injures democracy. Elections are a big party in democracy where every citizen is free to give their voting rights to the parties that are nominating. In the lead up to the election, many candidates are chosen by the party to take part in the community by giving gifts. This is what we often refer to as "Money politics", this cannot be avoided, because of this people become unstable in their choices. The aim of this research is to find out the political challenges in general elections, find out what factors cause the practice of money politics in general elections and to find out how to face these political challenges. The research method used by the author is a qualitative method, which is descriptive research and tends to use analysis. The aim is to explain a phenomenon in as much depth as possible by collecting data in as much depth as possible, with greater emphasis on the depth of the data obtained. Students have an important role in fighting money politics. As students who study politics, it is only natural that they can form public awareness by providing political education or education for the community or others around us about the importance of integration in politics, and encouraging transparency and accountability in general elections and so that they are more aware of the dangers of money politics so that with Education to the public will increase people's understanding of the dangers of money politics and they will be wiser in choosing a good and wise leader. And society will not be more easily influenced by using political money. By getting involved in anti-money politics campaigns and fighting for policies that reduce corruption and the influence of money in politics, students can help create a more just and democratic political system.

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).

This research aims to determine the effectiveness and obstacles of implementing the SIMMONA application in financial management at the Finance Office of FITK UIN SUMATRA UTARA. This research uses a qualitative approach with a qualitative descriptive research type. The data used comes from interviews with financial operators at the FITK financial office. The research results show that the implementation of the SIMMONA application in the Finance Office of FITK UIN SUMATRA UTARA has been running effectively and efficiently in assisting Finance Employees in managing the finances of the Tarbiyah and Teacher Training Faculty of UIN SUMATRA UTARA. However, in its operation there are still obstacles that do not have a significant impact, namely the system errors while being used, which hinders the data input process and disrupts network connections. The SIMMONA application has a very important influence in the FITK Finance Office, where with this system, FITK's financial management will create optimal accountability and transparency. And the SIMMONA application can also minimize recording and calculation errors.

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

The purpose of this research is to determine accountability and transparency, as well as determine the obstacles faced in implementing accountability and transparency in birth certificate services at the Population and Civil Registration Service of Aceh Tamiang Regency. This research uses a qualitative approach method with data collection techniques of observation, interviews and documentation carried out at the Population and Civil Registration Service of Aceh Tamiang Regency. The Population and Civil Registration Service of Aceh Tamiang Regency is the agency that manages and issues population documents. Employees in serving the community who take care of birth certificates are quite accountable and transparent, but this is not optimal because there are still obstacles faced by employees. Accountability can be seen from the professionalism of employee work, clarity of service, no fees, timely completion, adequate facilities and infrastructure. Transparency can be seen from outreach to villages, mobile services, official websites. The obstacles faced by employees include power outages, network disruption, lack of mobile service cars, the presence of brokers, and no incentives from the local government.

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.