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This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

Drug abuse has become a complex problem faced by Indonesia and of course requires a special strategy and the active role of all parties in its prevention and handling. This is evidenced by the rampant cases of drug trafficking and abuse that occur in villages in Kuantan Singingi, one of which is Seberang Taluk Village, Central Kuantan District. This study aims to see the performance of the Village Government in the Clean Drugs (Bersinar) Village program in Seberang Taluk Village, Central Kuantan District, Kuantan Singingi Regency. In this study, the authors used descriptive qualitative research methods. The researcher uses Dwiyanto's theory where the indicators used in measuring organizational performance use 4 (four) indicators, namely, productivity, responsiveness, responsibility, and accountability. The results of this study indicate that the distribution and abuse of drugs in Seberang Taluk Village has decreased during the program of the Clean Drugs Village (Bersinar) with a percentage of approximately 80%. However, the implementation of the Shining Village Program still faces several obstacles. Researchers found factors that influence the implementation of this program, which include the problem of limited budget, incompetent human resources, and lack of public self-awareness. Overall, the Seberang Taluk Village Government, Central Kuantan District can be said to have been quite good at implementing the Shining Village program in preventing drug trafficking.

At SMK Bhinneka Patebon in the process of recording cash income and disbursements data and reports are still done manually using notes and books, there is often a buildup of transactions that have not been recorded. This resulted in the problem of making reports less fast and accurate for making reports because it took a longer time. The Cash Revenue and Expenditure Accounting Information System at the Bhinneka Patebon Vocational School uses the Cash Basis Method to facilitate the Bhinneka Patebon Vocational School in the process of managing cash income and disbursement data in making reports that are faster, more precise and accurate. By using the Cash Income and Expenditure Accounting Information System at the Bhinneka Patebon Vocational School using the Cash Basis Method, it also has the following benefits: (1) It can be seen what cash income and expenditure transactions are needed quickly and accurately. (2) Produce precise and accurate financial reports. (3) The system is used by the school principal as a means of accountability to the Foundation for later use as a consideration for decision making by the Foundation

his study aims to determine the Effect of Transparency (X1) on Village Financial Management (Y), the Effect of Accountability (X2) on Village Financial Management (Y). The results showed that Transparency (X1) had an effect on Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 9,823 > t_table of 1,673 with a significance value of 0,000 < 0,05. While Accountability (X2) affects Village Financial Management (Y). This result is evidenced by the value of t_(count ) of 5,729 > t_table of 1,673 with a significance value of 0,000 < 0,05. After that, Transparency (X1), Accountability (X2) have a simultaneous effect on Village Financial Management (Y). This result is proven by having a value of F_(count ) 101,905> F_(table ) 3,17, with a significant value of 0,000 < 0,05.

Public services are government efforts to meet needs of citizens in form of goods and services that can improve welfare of society. In context of passport making services, application of good governance principles is very important to ensure optimal service quality. Good governance includes aspects of openness, accountability, and transparency in implementation of public services. This study aims to analyze application of good governance in public services in field of immigration, especially in process of making passports in Indonesia. This research method uses normative juridical approach with qualitative data analysis. Data was collected through literature study which includes legislation, official documents, and Related Literature. Results showed that implementation of good governance in Directorate General of immigration has undergone various innovations, such as One stop service System, Easy Passport, and M-passport application, to improve efficiency and transparency in passport making process. However, there are still some obstacles, such as poor network quality and public complaints about service. However, new policies implemented, such as Easy Passport Service and One stop service, have made it easier and increased public satisfaction. In conclusion, although implementation of good governance in passport-making services has shown improvement, ongoing efforts are still needed to overcome problems and improve service quality in order to achieve better public satisfaction.

Public services are government efforts to meet needs of citizens in form of goods and services that can improve welfare of society. In context of passport making services, application of good governance principles is very important to ensure optimal service quality. Good governance includes aspects of openness, accountability, and transparency in implementation of public services. This study aims to analyze application of good governance in public services in field of immigration, especially in process of making passports in Indonesia. This research method uses normative juridical approach with qualitative data analysis. Data was collected through literature study which includes legislation, official documents, and Related Literature. Results showed that implementation of good governance in Directorate General of immigration has undergone various innovations, such as One stop service System, Easy Passport, and M-passport application, to improve efficiency and transparency in passport making process. However, there are still some obstacles, such as poor network quality and public complaints about service. However, new policies implemented, such as Easy Passport Service and One stop service, have made it easier and increased public satisfaction. In conclusion, although implementation of good governance in passport-making services has shown improvement, ongoing efforts are still needed to overcome problems and improve service quality in order to achieve better public satisfaction.

The implementation of hospital accreditation is a policy used to measure whether the standards set by the government have been met by a hospital, besides that another function of hospital accreditation is that it can be used as an accountability for the quality of services provided. This study aims to determine whether there is an influence between hospital accreditation and the quality of health services. Literature Review design was chosen as the design to conduct this research, the databases used are Elsevier, google scholar, PubMed, and Sinta. Hospital accreditation has an influence on the quality of service in the hospital, where the higher the accreditation of a hospital, the better the quality of health services. There are several factors that can improve both variables, including the use of information technology, patient assessment, drug use management, patient and family education, control and prevention of infectious diseases, facility management.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.

The background of this study is the issues encountered by the Sub-district Government in managing financial administration. This study aimed to find out how the management of financial administration at the Nelle Sub-District Office of Sikka Regency. This descriptive qualitative study provided an overview of planning, budgeting, reporting, accountablility, and evaluation. The data relied on primary data obtained from observation, interviews, and secondary data. The informants of the study were the Head of the Sub-District and the Head of Finance and Treasurer. The results indicated that the management of financial administration at the Nelle Sub-District Office was not fully in accordance with Permendagri NO.77 of 2020, While the obstacles faced by the Nelle Sub-District Office were the level of time discipline and the lack of human resources in quantity. Hence, the planning and reporting of accountability for the implementation of programs were not optimal.

The background of this research focuses on the complexity of the relationship between central and local governments in the context of governance in Indonesia. One manifestation of this decentralization concept is the Local Government Implementation Report (LPPD), which is a key instrument in ensuring local government accountability. This research was motivated by problems such as lack of complete data, delays in collection, and budget limitations in the preparation of LPPD. The purpose of this study is to understand the extent of coordination of the local government of Ambon City in the practice of LPPD, as well as the supporting and inhibiting factors of the process. The method used is qualitative, with primary data from interviews and secondary data from documentation. The results show that effective coordination is a key element in the preparation of LPPD Ambon City. Key factors in coordination include effective communication, awareness of the importance of coordination, commitment from relevant parties, participant competence, and coordination incentives. This study offers recommendations to improve the effectiveness of coordination in the preparation of LPPD to support local government development goals and community welfare.

This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

The effectiveness of making a SIM is deemed to have to refer to Law no. 14 of 2008 concerning Public Information Disclosure and Standard Operating Procedures for Public Information Disclosure of the Police. It was explained that in the reform era every citizen has the right to seek, obtain, use and disseminate accurate information easily and quickly. The National Police of the Republic of Indonesia to provide information/public services to ensure transparent and accountable public information services from planning, implementation to publication of information through mass media. The effectiveness of the Service for Making a Driving License (SIM) in the perspective of service users at the Semarang Polrestabes Satlantas and about the effectiveness of making a SIM at the Semarang Polrestabes Satpas, we can know that service is a complete approach that results in quality service for the community/customers. Consists of Transparency, Accountability, Conditional, Participatory, Equality of rights and Balance of rights and obligations.   Keywords: service, effectiveness, SIM

Apologetics as a branch of Theology is based on the main purpose that is to bring people to maturity and spread the Gospel. Reading the Bible in a holistic way, apologetics has been executed since the very beginning of the world’s existance and apologetics was started by God Himself when He answered those who opposed Him. Appologetics has continued to the first church and up to now when proofing the truth of the Christian belief during evangelisation and even as an act of counselling. The connection between apologetics and evangelisation is quite close, as apologetics try to answer the questionings of the Chritian beliefs,which could be a direct act of evangelisation. Wilbur Smit wrote “a spoken or written accountability of what we are doing or the Truth we are believing”. Wilbur Smit believes that being accountable is part of our conviction. Very fundamental as an apologetic is that he should have a deep conviction and sanctifies Christ in his life. This is a key factor, because the presuppostion here is that the Jesus Christ is Lord of the thoughts of an apologetic. The apologetic arguments should be towards the Lordship of Jesus Christ and wisdom of God and founded on the fear of the Lord. Foolishnes of unbelief is not to be exposed for apologetic is as neutral as other human activity. Any apologetic argument should have the Truth of God as the presupposition.

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

The principles of transparency and accountability must be upheld in the management of village funds. Second, as a key in implementing the program planned by the village government and ensuring that the amount of funds is allocated properly. This researcher entitled The Effect of Government Accountability and Transparency on Village Fund Management (Case Study Turus Village, Kemiri District, Purworejo Regency. The main purpose of this research is that the researcher wants to examine more deeply about the management of the Village Fund, especially in the village of Turus.Sources of data using primary and secondary data.The population in this study is the people who live in Turus Village.The sampling technique used is the purposive sampling technique, with a total of 80 samples.Instrument testing techniques include validity and reliability tests. The data analysis technique used is the classical assumption test in the form of: 1) normality, 2) multicollinearity, 3) heteroscedasticity. Hypothesis testing using multiple linear regression analysis coefficient of determination, t test and F test. The results show that 1) the regression coefficient (β) of Accountability (X1) on the management of village funds (Y) is 0.245 with a significant value of 0.008 (p value <0.05), which means that the Accountability variable has an effect on the management of Village Funds. 2) The test results show the regression coefficient value (β) of Transparency (X2) to the management of village funds (Y) of 0.588 with a significant value of 0.000 (p value <0.05), which means that variable transparency partially affects the management of Village Funds. 3) The value of sig p is 0.00, because the value of sig. p < 0.05, it can be interpreted that there is a simultaneous influence between the accountability variable and the transparency variable on the management of village funds. then it is known that F count = 36.467 which means that the variables of accountability andtransparency simultaneously affects the management of village funds. 4) The result of the coefficient of determination shows 0.486. It can be interpreted that the transparency and transparency variables simultaneously are 48.6%, while the variables outside the measured are (100%-48.6%) = 51.4%. 

In the field of village administration, there is a budget regarding the Fixed Income of the Village Head and Village Officials, and there are allowances for BPD operations, Village Government Operational Expenditures and RT / RW Operations. This is a problem for village government officials, especially Kalisemo village, by making it one permanent income for the village head and village apparatus under one roof of the budget line, namely the allocation of village funds, so to be able to enjoy the salary, the village apparatus must wait for the ADD Budget disbursement first so that it cannot enjoy a quarter of a month's salary and even a month will only be a luxury and impossible. The purpose of this study was to determine ADD in Kalisemo Village, determine the suitability of the percentage of VillageHeads and Village Officials in Kalisemo Village, Loano District, Purworejo Regency to ADD, to know the implementation / application of ADD in Kalisemo Village About SILTAP Village Heads and Village Officials and to know Evaluation ADD regarding SILTAP of Village Heads and Village Officials in Kalisemo Village.In this research, the type of data used is qualitative data and quantitative data. The data sources are primary data, secondary data, information and analogical situations. The data source sampling technique used is social citation. The type of data collection used is observation, interviews / interviews, literature study and documentation. The data analysis techniques in this study were data reduction, data copy and drawing conclusions or verification. In data validation research or testing the validity of data is an important factor in research. This study uses a percentage technique with a formula. The data presentation technique uses descriptions and is qualitatively explained, analyzed through descriptive explanations. Meanwhile, the analyzed data will be presented in the form of tables and attachmentsVillage Fund Allocation in Kalisemo village, Loano sub-district is paid twice a year. In addition, the application of ADD regarding SILTAP for VillageHeads and Village Officials is set at a maximum limit of 60% of the total ADD. SILTAP of Village Heads and Village Officials in Kalisemo Village, Loano District, Purworejo Regency towards ADD according to the percentage of provisions that have been set, which is 60%. Implementation / application of ADD regarding SILTAP for Village Heads and Village Officials in Kalisemo Village that SILTAP in Kalisemo Village has met the maximum limit of 60% and implementation of ADD spending on SILTAP expenditure for Village Heads and Village Officials is implemented according to existing rules, namely the current SILTAP regulations so the one with ADD. Evaluation of the Accountability Report for the SILTAP report of the Village Head and Village Officials in Kalisemo Village is still lacking in completeness of the files. For attachments, a photocopy of Decree (SK) on the Amount of First Semester SILTAP Acceptance and a photocopy of the Decree of the Goods and Services Procurement Team, then a photocopy of the Decree of the Activity Implementation Team has not been attached to the Accountability report (LPJ). In carrying out work, the apparatus is not in accordance with the main duties and functions of each job. 

The downturn in the economy due to the Covid-19 pandemic has made it difficult for people to meet their daily needs. Therefore, as a non-structural institution, BAZNAS Bali Province is always required to provide optimal services to mustahik in particular. This research focuses on examining: (1) How to collect BAZNAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) How was the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) How to Empower BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. The objectives of this study are (1) to determine the collection of BANAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) To find out the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) Knowing the Empowerment of BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. This type of research is descriptive qualitative. Informants were selected using purposive sampling technique. Techniques to obtain valid and accurate data, namely; interviews, observation, and documentation. Data validity includes; power of observation and triangulation. Data analysis techniques include; data reduction, data presentation and decision making.The results showed that (1) the collection of BAZNAS in serving Mustahik during the Covid-19 pandemic includes; (a) education (by involving donors during distribution), (b) promotion (through print media, social media, and electronic media), accountability (through audits by public accountants, and syar'i audits), (2) distribution carried out by BAZNAS Bali Province, namely (a) traditional consumptive distribution, (b) creative consumptive distribution, (c) traditional productive distribution, and (d) creative productive distribution. (3) Empowerment carried out by BAZNAS Bali Province, namely (a) developing, (empowering mustahik), (b) self-empowering, (protecting, defending, and looking after the weak through Universal Service).

Dalam membantu masyarakat yang terdampak akibat dari pandemi wabah Covid-19, Baznas melakukan operasi pengelolaan ZIS dengan strategi penghimpunan dan penyaluran ZIS dalam bentuk program penyaluran Sembako untuk masyarakat yang terdampak langsung pandemi Covid-19. Tujuan penelitian yaitu Untuk mengetahui Strategi Penghimpunan ZIS Dan Penyaluran ZIS Dalam Program Sebar Sembako Pada Masa Pandemi Covid-19 di Baznas Provinsi Bali. Metode penelitian ini dengan kualitatif deskriptif. Informan 10 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data menggunakan reduksi data, penyajian data, penyimpulan dan verifikasi serta kesimpulan akhir. Hasil penelitian menunjukkan bahwa: (1) Strategi penghimpunan ZIS oleh Baznas meliputi Sosialisasi kepada Instansi pemerintah tingkat I, lembaga keuangan, dan majelis ta’lim, mengirimkan laporan pertanggung jawaban keuangan, mempromosikan program melalui tiga media yaitu media cetak, media sosial, dan media elektronik, memberi pelayanan pembayaran ZIS dengan cara pembayaran langsung, jemput zakat, membentuk UPZ di lembaga pemrintahan dan swasta, membuka rekening di beberapa Bank, scan barcode dan menjalin hubungan yang baik dengan muzaki/donatur, (2) Strategi penyaluran ZIS meliputi kepatuhan terhadap ketentuan syariah dan sesuai dengan UU, mengikuti protokol penanganan Covid-19 dengan physical distancing, social distancing, dan penggunaan masker, pendekatan penyaluran antara push approach dan pull approach, memberikan surat tembusan kepada gugus tugas Covid-19.   ABSTRACTIn assisting the affected communities as a result of the Covid-19 pandemic, Baznas carried out ZIS management operations with a ZIS collection and distribution strategy in the form of a basic food distribution program for people directly affected by the Covid-19 pandemic. The purpose of this research is to find out the strategy of ZIS Collection and Distribution of ZIS in the Distribution of Grocery Programs during the Covid-19 Pandemic Period in the Bali Provincial Baznas. This research method uses descriptive qualitative method. 10 informants were selected using a purposive technique. Data collection through observation, interviews and documentation. While data analysis techniques use data reduction, data presentation, inference and verification as well as final conclusions. The results of the research show that: (1) ZIS collection strategies by Baznas include socialization to government level I institutions, financial institutions, and majelis ta ‟lim, sending financial accountability reports, promoting programs through three media namely print media, social media, and media electronic, providing ZIS payment services by direct payment, picking up zakat, forming UPZ in government and private institutions, opening accounts in several banks, scanning barcodes and establishing good relationships with muzaki / donors, (2) ZIS distribution strategies include compliance with regulations sharia and in accordance with the law, following the Covid-19 handling protocol with physical distancing, social distancing, and the use of masks, the distribution approach between push approach and pull approach, giving a copy to Covid-19 task force.