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This research aims to analyze the Management of the Revenue and Expenditure Budget of the Lembang Ma'dong Fund. To achieve this goal, a qualitative descriptive research method was used. Based on the results of data analysis and discussion regarding the Lembang Ma'dong Fund Revenue and Expenditure Budget Management Analysis, it has been implemented in accordance with the five indicators specified in Minister of Home Affairs Regulation Number 113 of 2014, namely planning, implementation, administration, reporting and accountability. The results of the researchers' findings show that planning involved community participation through village meetings. The implementation uses the principles of self-management and is cash-intensive. In the administration stage, namely in the form of accounting for income and expenses to interested parties. At the reporting stage, it is carried out according to a predetermined time schedule and at the accountability stage, it is always reported in accordance with requirements and on time.

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.