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Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

The study stems from the significance of social aid as a tool for empowering low-income households. The Non-Cash Food Assistance (BPNT) program is designed not only to fullfill basic needs but also to support long-term improvements in family financial well-being. The study aims t explore how financial well-being and family finance are interpreted by both beneficiaries and government actors in Malang City. Employing a qualitative method with single-case study design,data were collected through in-depth interviews, direct observation, and document analysis. Finding reveal that financial well-being is perceived as a state of economic stability, demonstrated by the ability to meet essential needs, manage debt, and plan finances effectively. Meanwhile, family finance is expressed through disciplined budgeting, saving habits, and the implementation of financial literacy within the houshold. The study underscores that the success of social assistance program such as BPNT is largely dependent on beneficiaries’ financial management skills rathet than the nominal value of the aid.

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.

This study aims to evaluate the effectiveness of the National Cash Social Assistance (BST) policy on the purchasing power of communities in Surabaya. BST is a social protection program launched by the Indonesian government in response to the economic impact of the COVID-19 pandemic. The policy targets low-income and vulnerable groups through direct cash transfers, with the goal of maintaining basic consumption levels and preventing a sharp decline in household welfare. This research examines the extent to which the BST program has achieved its objectives, particularly in enhancing or sustaining the purchasing power of its beneficiaries in urban settings. The study employs an evaluative approach using a mixed-methods design, combining quantitative survey data with qualitative interviews involving aid recipients and local-level implementers. The findings indicate that the BST program had a positive short-term impact on household purchasing power, particularly in meeting essential needs such as food and utility expenses. However, several implementation challenges were also identified, including issues of inaccurate beneficiary targeting, delays in distribution, and the relatively small amount of assistance compared to actual household need. These results highlight that the effectiveness of social policy is not solely dependent on budget allocation but also on the precision of its implementation on the ground. Consequently, the study recommends improvements in beneficiary data updating, enhanced transparency in aid distribution, and the development of more adaptive program designs that reflect local socio-economic conditions. The findings are expected to serve as a valuable reference for policymakers in designing more efficient and sustainable social assistance programs in the future.  

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

Effective financial management is a major challenge for micro, small and medium enterprises (MSMEs) in Cikarang, especially in the culinary sector such as Ayam Geprek Bungsu. The main problems faced by business owners are economic limitations and uncertain fluctuations in raw material prices, which have an impact on the stability of cash flow and business profits. This condition results in suboptimal financial management, because often business owners are unable to separate personal and business finances, as well as difficulties in long-term budget planning. This activity aims to analyze the financial management of Ayam Geprek Bungsu and identify strategic steps that can be taken to improve financial efficiency. The research method used is a case study through interviews and analysis of simple financial statements. The results of the analysis show that the lack of regular financial records and the absence of a structured financial management system are the main causes of financial inefficiency. In addition, dependence on a single supplier for raw materials led to vulnerability to price increases. As a solution, this report recommends the implementation of a simple yet regular financial recording system, financial management training for business owners, and diversification of raw material suppliers to minimize the impact of price fluctuations. With these measures, Ayam Geprek Bungsu is expected to improve financial stability, optimize cash flow management, and ultimately strengthen business sustainability amid dynamic economic challenges. The growth and role of MSMEs can still be improved not only because of their resilience in the face of various economic shocks, but also their ability to provide employment, and overcome poverty.

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.