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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.    

This research aims to determine the effect of budget participation and responsibility accounting on managerial performance at KSP. Chief of Staff Hiro Heling. The type of research used in this research is quantitative associative research. The population in this study were all KSP employees. Kopdit Hiro Heling, with a sampling technique using a saturated sample so that the number of samples in this study amounted to 45 people. The data used in this study is primary data with data collection methods, namely questionnaires. Methods of data analysis using multiple linear regression analysis. The results showed that partially budgetary participation variables had an effect on managerial performance variables, responsibility accounting variables had an effect on managerial performance variables and budgetary participation and accountability accounting variables had an effect on managerial performance.

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

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 aims to determine and analyze the effect of Bureaucratic Reform which consists of Institutional/Bureaucratic Arrangements, Administration/Management Arrangements, HR/Apparatus Arrangements, Accountability and Public Services on Employee Performance at the Department of Transportation, Communication and Informatics, Pandeglang Regency. This research is a type of explanatory research, namely research that can be studied according to its level based on its objectives and objects. The population in this study were all employees in the Department of Transportation, Communication and Informatics, Pandeglang Regency, totaling 93 people. The analytical method used is descriptive and statistical analysis methods used simple inear regression tools, multiple, simultaneous significant testing and partial significant testing. Data is processed using SPSS 21.0 for windows. The data used are primary data and secondary data. This study used 93 respondents. Based on the results of the study, it can be seen simultaneously the value of Bureaucratic Reform from institutional/bureaucratic structuring (X1), management/management structuring (X2), HR/apparatus structuring (X3), Accountability (X4), public services (X5), has a significant effect on performance employee (Y) at the Department of Transportation, Communication and Informatics, Pandeglang Regency, with Fcount (3.566) > Ftable (2.481) and the results of partial testing (tcount) show that the institutional / bureaucratic arrangement variables (X1), management / management arrangements (X2), arrangement of human resources / apparatus (X3), Accountability (X4), public services (X5). positive and significant effect on employee performance at the Department of Transportation, Communication and Informatics. Based on the results of the hypothesis test, it can be concluded that all X variables in this study have an influence on Y variables, which means that H0 is rejected and Ha is accepted.

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 purpose of this study was to determine the effect of Accountability, Transparency, and PSAK No. 45 on the Financial Performance of Private Schools in their financial reporting. The objects of this research are the principles of accountability, the principles of transparency, PSAK NO 45, and the financial performance of private schools at SMA/SMK/MA level in Karanganyar Regency. Primary data is data used with quantitative and qualitative data types collected through interviews, questionnaires, observation, and documentation. The results of this study explain that partially the variables of Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency. Simultaneously the variables Accountability, Transparency, PSAK No. 45 have an influence on the Financial Performance of Schools in Private Schools at the SMA/SMK/MA level in Karanganyar Regency.

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.

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

The 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.

The deed of incorporation of a company serves as the identity of the company because it contains the articles of association and other information which is of course related to the establishment of the company, as well as its organs. However, over time, irresponsible parties often abuse the process of establishing and/or amending these laws. The purpose of this research is to look at and evaluate the regulations regarding the accountability of a director as the majority shareholder who abuses their authority over the procedure for amending the articles of association without an EGMS. This research uses normative juridical. The results to be aimed at are knowing the accountability of the directors as the majority shareholder for changes to the company's management structure without holding an EGMS and implementation of the Limited Liability Company Law regulations for changes to the company's management composition.

This research is aimed to analyze influence of village governmental’s role, its competency, siskaudes application’s as moderating effect to village fund accountability. This research has 39 waru village government’s as sample and analyzed using PLS software. Data analysis has several step. First, reliable test is done. Then  outer model and inner model are planed. All the instruments are valid and reliable. This research implied that govermantal role and its competency affect to fund accountability. Meanwhile, siskaudes application’s does not have any affect to fund accountability.

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.