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Ciherang Village is one of the villages in Banjarsari District, Ciamis Regency that implements an information technology-based financial management system, namely Siskeudes. The Siskeudes application itself is a tool intended for the Village Government in Village Financial Management starting from the planning, implementation, administration, reporting, and accountability stages in a computerized manner. The purpose of using this Siskeudes application system is to improve the quality of accountability in village financial management. This is in accordance with what is stated in the law regarding financial management which contains various activities starting from planning, implementation, administration, reporting, and accountability. This type of research is an explanatory survey. The selection of this method is based on the consideration that this method not only explains or describes empirical facts in the field, but will also explain the analysis of influence. The method is a research method that highlights the relationship or influence between research variables by testing previously formulated hypotheses. The location of the research is in Ciherang Village, Banjarsari District, Ciamis Regency. The population of this study is village officials who are members of the village government headed by a village head using census techniques. Based on the description of the research results and discussions that have been carried out, the researcher can conclude that the financial management system in the Ciherang Village Government is considered quite good. This can be seen from the implementation of management that is in accordance with existing regulations, although it still needs to be improved, especially in terms of community participation and discipline applied to village officials in the Ciherang Village Government.    

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

Regional finance is a right and obligation. Rights are regional rights to seek regional revenue sources in the form of collecting regional taxes, regional levies or other sources of revenue in accordance with applicable laws and regulations. Meanwhile, the obligation is the obligation of the region to issue money in order to carry out all regional government affairs. In its implementation, the financial management carried out by each region is accountable to the Supreme Audit Board (BPK). Regions that are categorized as good in financial management will receive an award in the form of an unqualified opinion (WTP). The Principle of Accountability in realizing WTP-based management can be interpreted as an effort to be accountable by creating oversight through the distribution of power in various government institutions so as to reduce the accumulation of power while creating conditions of mutual supervision.

There are so many cases where the perpetrators are more than one person, which occur in our society. Often there is debate in imposing punishment on the direct makers and the indirect makers of criminal acts. To impose a sentence on a case, the judge must know which maker is directly or indirectly and bases his decision apart from the law and also considers the demands of the public prosecutor. Sometimes the perpetrators of the crime of participation are not touched at all by the law so that what they should be prosecuted by law is not even processed. The purpose of this study is to examine the criminal responsibility of the perpetrators of the crime of counterfeiting. The research conducted is normative legal research. Based on the results of the research the defendant was proven guilty of committing the crime of "making and using fake documents" as stipulated and subject to criminal penalties in Article 264 paragraph (1) of the 1st Criminal Code and second article 264 paragraph (2) of the Criminal Code. The crime of inclusion is regulated in Article 55 and Article 64 of the Criminal Code

Lamaholot Larantuka Private Vocational School is an educational unit located in Lewoloba Village, Ile Mandiri District, East Flores Regency. As an Educational Institution, every activity carried out at the Lamaholot Private Vocational School is directed to achieve the school's vision and mission. To achieve the vision and mission, Lamaholot Larantuka Private Vocational School must pay attention to the elements of education management, namely curriculum management, student management, facilities and infrastructure management, public relations management, personnel management, and financial management. From the results of the initial research on the management elements above, it was found that phenomena/problems related to financial management had not been managed effectively. This was reinforced in the 2020 and 2021 School Activity and Budget Plans (RKAS), where it was found that several activity plans could not work because there was no reconciliation between targets and budget realization. The research objective to be achieved is that the researcher wants to know and explain the financial management of the Lamaholot Private Vocational School Larantuka based on the principle of the effectiveness of school financial management. In this study, the data collection techniques used were observation, interviews and document studies. While the data analysis technique used to find out and explain the problems at the research location is descriptive qualitative with a school financial management approach which includes (a) school financial management planning at SMKs; (b) implementation of school financial management at SMK; (c) evaluation and accountability of school financial management; and (d) analysis of the effectiveness of school financial management in SMK. From the results of the study it was found that the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2020 was in the range of 99.52%. It means effective. Meanwhile, the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2021 is in the range of 99.29% and is said to be effective. Based on the results of this study, the researchers concluded that the effectiveness level of financial management at the Lamaholot Larantuka Private Vocational School for the 2020 and 2021 fiscal years has reached the effective category because it is in the 90% - 100% category.

This study aims to determine legal protection for online game users over the lootboox monetization system in a positive legal perspective in Indonesia, based on the title raised in this study. This research uses the type of normative juridical research. The process of collecting data from the objects studied in this study is using primary, secondary, and tertiary techniques. The data obtained by this research uses a qualitative method which explains the relationship between variables and generalizes the social phenomena studied.  The results of this study indicate that several formulations of laws and regulations that can help stabilize and defend rights and obligations from a civil perspective regarding the issue of the Lootboox Monetization System as well as in the case of the Lootboox Monetization System are inseparable from legal consequences and forms of accountability from parties who violate a law. agreement and also there are several suggestions about how the Lootboox Monetization System should be run nowadays.

Rumah Zakat is a philanthropic institution that manages zakat, infaq and shadaqah, as well as other social funds through community empowerment programs. With the Smile Champion program, Rumah Zakat is committed to improving the quality of education which includes beneficiary categories. This study aims to determine how significant the influence of the Smile Champion program is on the increase in ZIS fundraising in 2009-2018 at Rumah Zakat. The method used in this research is descriptive analysis method with a quantitative approach. The statistics use normality test, autocorrelation test, run test, heterodasticity test, multicollinearity test, coefficient of determination test and t test. The types and sources of data used are secondary data obtained from financial information published by Rumah Zakat. Based on the results of the study, it was concluded that the influence of the Smile Champion program on increasing the collection of ZIS funds at Rumah Zakat from 2009 to 2018 had a very positive significant effect of 48%, while 52% was influenced by other factors which were not included in the study. This is supported by the opinion of Sunyoto (2015) that an income in a goods or service company can be determined based on the quality of a product being marketed. From this research, Rumah Zakat must try to maintain the trust of muzzaki in particular and the community in general regarding the management of ZIS funds. It's a good idea to invite donors when distributing or giving to mustahik throughout the Champion's Smile Program. With the hope that professionalism that is manifested by transparency and accountability will make zakat collection continue to increase.

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

The Holding Company is part of the company, the Holding Company Philosophy which was originally to create added value, efficiency and strengthen the supply chain has now become a business innovation for the company's development in Indonesia. Because the Holding Company is part of the Company, the highest position in the company is the GMS. The position of the GMS in the holding company has the same role as in the company, namely making strategic decisions, overseeing company performance, and maintaining transparency and accountability even though the holding company itself is a holding company which under its control oversees the policies of the subsidiary companies it shelters.

This The speed of information, the accuracy of data, the ease of information services, and accountability are very important reasons for the implementation of the system. Semarang University (USM) is a private university in Semarang that has the most 2 students in Central Java. Based on the 2019 USM tracer data showing horizontal alignment, namely how close the relationship between the field of study and alumni work is, it appears that there is still a discrepancy in the ability of graduates with stakeholders.  The Apriori algorithm is the best-known algorithm for finding high-frequency patterns  Rules that state associations between attributes are often called affinity analysis or market basket analysis. The use of the Apriori Algorithm in data mining calculations using data from the Semarang University tracer that the limit of the minimum support is 50% and the minimum confidence is 100% so that it forms 4 rules. From the four rules produced that modeling using the Apriori Algorithm can produce several rule formations so that it can provide an evaluation to the University for compiling steps, this can be seen because the resulting rules are different because each graduate relationship with the desired desires and different styles.  

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Improving public services becomes an inevitability for government agencies as public service organizers. No exception for Tirta Moedal Drinking Water Perumda Semarang City, as a Regional Owned Enterprise (BUMD) is also inseparable from the demands of improving the quality of service to customers. Customer service innovation is a response to service problems that do not satisfy the community as customers. Customer dissatisfaction with customer complaints, information services and new connect services is very dominant for customer complaints. The Community Satisfaction Index (IKM) is one of the indicators of accountability for service performance in the public sector that cannot be ignored. The Community Satisfaction Index is an evaluation of the community as a customer for the performance of services provided to the community as customers that should be the basis for each service provider institution to make adjustments to customer expectations and service innovation. The rapid development of information technology also increases public awareness of its right to good service.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

learn how to manage funds for the development of Sumber Agung village; to understand the perspective of Islamic economics on the management of village funds in dasa Sumber Agung development. Qualitative descriptive research is the focus of this type of research. Primary and secondary data are the sources of data used. Data collection methods include observation, interviews, and documentation. During the data analysis step, which includes collecting data, reducing data, presenting data, and drawing conclusions. The policy of the head of Sumber Agung Village in regulating or managing the village fund budget for the physical and non-physical development of the village has been well implemented. Planning, implementation, and accountability reports are three stages in the process of managing village funds during the development of Sumber Agung Village. Sumber Agung Village has grown significantly as a result of the management of Bolang village funds. The Sumber Agung village community can benefit directly from the implementation of the management of Sumber Agung village funds for village development and overall community welfare. Based on the principles of justice and human obligations as caliphs on earth, the Islamic economic perspective in the management of Bolang village can be said to be positive.

This study aims to describe the financial budget analysis at the Central Tapanuli Regency Transportation Service. A qualitative and quantitative descriptive approach is used in this study using a case study design. The data source for this study used purposive sampling, in which researchers took samples for data sources based on Sources of Funds and Users for the 2019-2021 FY and people who are considered to know best about what researchers expect. Data obtained through observation, interviews and documentation. Data analysis was carried out using the steps of data collection, data presentation, data analysis and drawing conclusions. The conclusion of this study, it was found that the financial budget analysis at the Central Tapanuli Regency Transportation Service. The Department of Transportation of Central Tapanuli Regency has a Financial Budget Analysis, namely in the form of a Budget Activity Plan starting with drafting a budget for the needs of the activities of the Central Tapanuli Regency Transportation Service. An accountability report prepared by the Central Tapanuli Regency Transportation Service regarding recipients and financial expenditures

This community service activity program seeks to teach teachers and students participating in the Teaching Campus MBKM the basics of preparing financial reports. Teachers and students in elementary schools need a basic understanding of the preparation of financial reports to apply the theories learned at school. Training from Lecturers to Teachers and Students at SDN 131 Cijawura and SDN 027 Cicadas Bandung City is the method applied in this community service project. Indonesia's situation is still in the COVID-19 pandemic since March 2020 President Joko Widodo informed that many Indonesian people have contracted COVID-19 until the community service activities were carried out on March 5 2023, the counseling was carried out via zoom sessions. The teachers and students who are currently implementing the government program, namely the Teaching Campus MBKM at SDN 131 Cijawura and SDN 027 Cicadas Bandung City clearly understand the subjects taught by the lecturers, seen from the excitement with which these questions are answered during this counseling activity. This activity is expected to help teachers and students understand how to record and make reports so that they can successfully adapt when entering society and make accountability reports for the MBKM Campus Teaching activities.  

Almsgiving is a form of love for Allah blessings that have been given to him, so that a servant is willing to set aside a portion of his assets for religious purposes, both in the context of helping others and the struggle for Islamic da'wah. In line with that BAZNAS Denpasar City has implemented a kencleng system alms program which aims to educate students to learn alms from an early age through the management of BAZNAS Denpasar City which synergizes with Muslim schools in Denpasar City, one of which is MI Kalifa Nusantara. The research objectives were to determine: 1) Management of alms kencleng system at MI Kalifa Nusantara in BAZNAS Denpasar City. 2) The benefit of the kencleng system in MI Kalifa Nusantara. This research method is descriptive-qualitative. The informants were 10 people who were selected purposively. Collecting data based on facts and data through observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research, the management of the kencleng alms system by BAZNAS Denpasar City which is based on Islamic law, trust, benefit, justice, legal certainty, integration, and accountability can provide benefits for MI Kalifa Nusantara students which include religion, soul, mind, descent and property. With this system, students can start learning alms from an early age and at the same time help their underprivileged friends in their education through the guidance of teachers and through the continuous program of BAZNAS Denpasar City.

Blockchain technology has emerged as a transformative solution for enhancing transparency and traceability in global supply chains. This paper explores the applications of blockchain in improving data accuracy and accountability, particularly in sectors such as agriculture, manufacturing, and pharmaceuticals. Through detailed case studies, the research demonstrates blockchain's effectiveness in reducing fraud, enhancing trust among stakeholders, and ensuring a more resilient supply chain framework. The findings suggest that implementing blockchain can significantly improve operational efficiencies and foster collaborative relationships across various industries.

This research was conducted to know the presentation and accountability of UPT Puskesmas Modopuro financial reports when viewed from PSAP No. 13. This study used a qualitative method with data collection techniques in three ways, namely observation, interviews, and documentation. The results of this study indicate that the presentation and accountability of the Modopuro Health Center Financial Report when viewed from PSAP Number 13 has been implemented since 2019 accompanied by a supervisor from the Health Service and its implementation has been carried out by PSAP Number 13.