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This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

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.

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.

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 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