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Road maintenance is a strategic effort to support community mobility and economic development. This study aims to determine the optimal duration and analyze the cost impacts of implementing the Time Cost Trade Off (TCTO) method. The method is applied through critical path analysis and adding overtime hours to reduce the project duration. Data is collected from project documents such as daily reports, S-curves, and cost budget plans, then analyzed using Microsoft Project software. The results show that the project duration can be shortened to 117 days with an additional cost of IDR 176,614,724.00, which is lower than the potential delay penalty of 1% per day. This adjustment leads to a time savings of 8.6% without causing significant changes to the project's organizational structure. The TCTO method proves to be a practical solution for addressing delays while maintaining a balance between time and cost.

Financial management by the Bahara Village Government is one form of implementing the Village Government's authority to manage village assets, but this has not yet shown optimal implementation because there are still problems in managing village finances, namely: The Village Government is less than optimal in discussing and preparing Cost Budget Plans (WED). Making village financial plans still involves wasteful costs. The research objective to be achieved is to determine the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022. The results of the research are that the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022 has not been implemented optimally. Therefore, the Village Government should be more aware of the aspirations conveyed by the community, providing more firmness for supervisors and workers to pay attention to every direction and managerial time.

Financial management by the Bahara Village Government is one form of implementing the Village Government's authority to manage village assets, but this has not yet shown optimal implementation because there are still problems in managing village finances, namely: The Village Government is less than optimal in discussing and preparing Cost Budget Plans (WED). Making village financial plans still involves wasteful costs. The research objective to be achieved is to determine the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022. The results of the research are that the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022 has not been implemented optimally. Therefore, the Village Government should be more aware of the aspirations conveyed by the community, providing more firmness for supervisors and workers to pay attention to every direction and managerial time.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.