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Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

The provision of grants by local governments to vertical agencies of the central government often raises legal tensions over local fiscal autonomy. This study aims to examine the implications of such grant disbursements through the lens of the General Principles of Good Governance (AUPB) and the principles of good financial governance. Employing a normative legal research method, this study analyzes the coherence between the discretionary powers of regional heads and the standards of clean governance. The research findings indicate that grant policies for central government agencies often disregard the principles of prudence and utility, with local budget allocations instead used to fund matters constitutionally the responsibility of the central government (the State Budget). This practice has the potential to become a source of abuse of authority (detournement de pouvoir) if not grounded in objective parameters of local public needs. This study concludes that evaluating grant policies through the AUPB framework, particularly regarding transparency, accountability, and participation, is crucial to preventing local financial subordination. More restrictive regulatory reforms are needed to ensure that grant expenditures remain focused on improving the quality of public services and community welfare at the local level without compromising national fiscal stability.

This research is motivated by the importance of school fund management as a post-conflict education recovery strategy in Dili City, particularly at SMP Akadiru-hun, which faces challenges such as damaged facilities, limited teacher capacity, and weak financial governance. A literature review indicates that Post-Conflict Education Theory and Educational Financial Management Theory emphasize efficiency, priority, transparency, and accountability as the foundation for education system recovery. This study used a mixed methods approach, with quantitative data collected in the form of questionnaires from 20 respondents and qualitative data collected through in-depth interviews with four key informants. The descriptive statistical analysis showed an average score of 17.85 for the Education System Recovery and Strengthening Index. Efficiency and Priority of Fund Use was 17.45, and Transparency and Accountability of Fund Management was 18.75. Pearson correlation analysis showed a moderate positive relationship between Education System Recovery and Strengthening and Transparency and Accountability in Fund Management (r = 0.360). In contrast, the relationships between Education System Recovery and Strengthening and Efficiency and Priority of Fund Use (r = -0.014) and Efficiency and Priority of Fund Use and Transparency and Accountability in Fund Management (r = 0.056) were very weak and insignificant. Qualitative findings confirm that school fund management that follows government standard operating procedures contributes to post-conflict education recovery, although internal transparency still needs improvement. This study concludes that efficient, targeted, and accountable school fund management can be an effective strategy in post-conflict education recovery.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

Guidance on the use of digital technology is needed to produce relevant, effective, and efficient financial reports. The mentoring method is carried out in several stages. The first stage is the initial stage through observation, compiling mentoring materials, and preparing facilities and infrastructure. Second, the implementation stage involves socialization and direct practice in the form of training on the use of website-based applications, starting from recording daily transactions to creating more structured financial reports. This activity is motivated by the importance of transparent, accountable, and efficient financial governance in religious institutions, particularly Rumah Tahfidz. Through this training, managers and administrative staff will be trained to create a digital financial reporting system using a web-based platform that is easy to access and use. The expected results of this activity are the realization of a transparent and efficient web-based financial reporting system, increased digital competence of Rumah Tahfidz managers, and growing awareness of the importance of digitalization in the management of religious institutions. The transaction recording process becomes more structured, efficient, and can be done in real time, thus enabling more accurate and up-to-date financial monitoring.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

This study aims to analyze the SWOT of the application of the Quick Response Indonesian Standard (QRIS) in deepening the understanding of financial management in micro business actors in the food sector in Tropodo, Sidoarjo. The method used is qualitative descriptive with case studies, through in-depth interviews with five business actors who have adopted QRIS. The data was analyzed using source triangulation to ensure the validity of the findings. The results of the study show that QRIS provides strength in the form of ease of transactions, automatic recording, cash flow transparency, and increased consumer competitiveness. Weaknesses that arise include delays in disbursement of funds, deduction fees, mixing business funds with personal funds, and lack of understanding of advanced features. From the external side, opportunities are reflected in the trend of cashless society, digital financial literacy, integration with supporting applications, and the expansion of the cashless payment ecosystem. Meanwhile, threats include network disruptions, security risks, reliance on service providers, and potential data leaks. Overall, QRIS not only acts as a means of payment, but also as a strategic instrument for MSME financial governance. Therefore, it is important to increase financial literacy and infrastructure support so that the benefits of QRIS can be optimized.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

This study aims to integrate Prophetic guidance (Sunnah of the Prophet Muhammad into the development of a Maqāṣid-Based Budgeting Framework, focusing on the balance between efficiency and social responsibility in Islamic financial management. Using a qualitative thematic approach to relevant hadiths on trust (amānah), professionalism (itqān), prohibition of extravagance (isrāf), and distributive justice, the study reveals that efficiency in Islam extends beyond cost reduction toward the optimization of maslahah ‘āmmah (public welfare). Meanwhile, social responsibility serves as an ethical foundation ensuring fairness, transparency, and accountability in fiscal decision-making. The integration of Prophetic values with theories of Islamic Fiscal Management and Public Finance Efficiency enhances the conceptual strength of Islamic budgeting as a model of balanced financial governance. Thus, budgeting in the maqāṣid and Prophetic perspective is not merely a technical instrument but also a spiritual and social tool for achieving just, efficient, and ethically grounded financial management.

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.