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On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.

The DPD RI Inspectorate is tasked with overseeing the implementation of government affairs. However, there are several problems in the DPD RI Inspectorate such as the limited number of auditors, suboptimal budget, and low transparency in managing audit reports. The purpose of this study is to analyze the performance of the Inspectorate in the supervisory function at the General Secretariat of DPD RI. The research method used is descriptive with qualitative analysis. Data was collected through interviews, documentation, and observation. This research uses Agus Dwiyanto's theory (2006: 50) as follows: 1) Productivity, 2) Service quality, 3) Responsiveness, 4) Responsibility, 5) Accountability. The results showed that the performance of the Inspectorate was quite good in general, although not optimal due to constraints such as insufficient human resources and insufficient budget. The suggestion of this research is to increase the number of human resources and conduct socialization about applications that can be used by the Inspectorate..

Micro, Small and Medium Enterprises (UMKM) MEFs Foods & Snacks is one of the MSMEs engaged in processing snacks which are packaged in such a way that they follow developments and people's tastes. In order to improve financial management at MEFs Foods & Snacks MSMEs, MEFs Foods & Snacks MSMEs are expected to be able to make financial reports so that MSME finances can become more accountable. The results achieved in this service are changes in the presentation of financial reports compared to the previous period, this is because MSME managers already understand how to record transactions, carry out records correctly so that the presentation of financial reports becomes more accurate and reflects the financial condition of MEFs Foods & Snacks MSMEs. Actually

This research is based on the large number of public reports that have been submitted to the Greater Jakarta Ombudsman regarding allegations of maladministration that have occurred in the education sector, especially complaints about New Student Admissions. This problem requires a resolution by the Greater Jakarta Ombudsman to handle public complaints and prevent recurring maladministration in the education sector, especially regarding complaints about Acceptance of New Students in Depok City. This study aims to analyze and describe the performance of the Greater Jakarta Ombudsman in handling complaints about Acceptance of New Students in Depok City. This is based on the problems that occurred in the implementation of the Acceptance of New Students which were still colored by allegations of maladministration, which made public services in the field of education inefficient, lack of supervision in the implementation of the acceptance of new students. The results of the study concluded that in the Productivity indicator there are still a number of things that need to be improved such as policies that have been made that are not in accordance with the needs of society in the digitalization era. Service Quality Indicators still need a number of things to pay attention to such as budget constraints, human resources and very limited work space. Responsiveness Indicators There are still a number of things that affect performance achievements. The Responsibility Indicator is still lacking in realization to achieve the target every year. As well as the Accountability indicator, there is still no specific accountability report in the form of the Jakarta Raya Ombudsman annual report on various media platforms.

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

 The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

This research explores the implementation of Good Corporate Governance (GCG) at Bank Muamalat KCP Stabat. The findings show that the bank has succeeded in establishing a strong corporate governance structure, with the active involvement of the supervisory board and audit committee, which reflects a commitment to transparency and accountability. Bank management is considered as a reliable agent, in accordance with the principles of Agency Theory, creating positive tendencies in policies that support the interests of shareholders. In the dimensions of Stewardship Theory, banks actively integrate the interests of customers, employees and society into their GCG policies, showing the importance of a corporate culture that supports management's stewardship role. The success of GCG implementation is realized in achieving compliance with regulations and standards, with transparent financial reports. Bank Muamalat KCP Stabat, through its GCG practices, has a positive impact on shareholders and other stakeholders.

This mini-research aims to analyze the principles of implementing GCG which include transparency, accountability, responsibility, independence and justice, which are fundamental in managing business, especially in state-owned companies as regulated in the Regulation of the Minister of State for State-Owned Enterprises Number: PER – 01/MBU/2011 regarding the Implementation of Good Corporate Governance. The implementation of good corporate governance in the company has not been optimal due to a lack of socialization to communicate, educate and convey information about GCG to employees based on position holders. This research uses qualitative research methods with informants from related positions, company employees and service users. The results of the research show a lack of socialization from office holders so that new employees do not understand GCG, the principles of accountability, starting from the delivery of information and financial reports, have not been implemented quickly, and the principles of responsibility in service sessions have not been maximized, as shown by, among other things, limited internet access and provide comfort and satisfaction to customers.

This research discusses public information in the Pademangan Sector Police. Public information is an important part of public administration. Public information is all information that is publicly available and can be accessed by the public freely. This information may include government data, public reports, legal documents, or other relevant content. The importance of public information in society is to encourage transparency, accountability and citizen participation in the democratization process. However, effective management and access to public information also raises issues related to privacy, security and ethics. The use of public information is also to provide open and transparent access to information produced or managed by the government or public institutions to the general public. This aims to enable the public to understand, monitor and participate in government and decision-making processes. Public information enables the public to have sufficient knowledge to evaluate government performance, understand public policy, and play an active role in community development and maintaining government accountability. Therefore, it is important for the government and other agencies, including the police, that provide public information to consider the interests of the community and maintain the basic principles of fair and just public information.

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.  

This study aims to determine the effect of cash turnover, accounts receivable turnover and liquidity, economic profitability. This study uses a quantitative approach with secondary data in the form of data obtained from informants and archives through a book of accountability reports for the management of the Sangkilan Mandiri Agro Cooperative, Terusan Village, Batanghari Regency, namely 2021-2022. The results of this study indicate that cash turnover and accounts receivable turnover do not affect economic profitability. Liquidity affects economic profitability. By using the F test simultaneously, cash turnover, accounts receivable turnover and liquidity have a joint effect on economic profitability. In this study, statistical calculations were used to analyze classical assumption tests including: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while hypothesis testing included: coefficient of determination T test and F test. This research method uses a quantitative approach

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.

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 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.