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This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

The purpose of this study is to see how the influence of transformative leadership style, internal control system, HR competence, and utilization of information technology affects the quality of financial reports in several agencies in Magetan Regency. A total of 112 respondents participated in this study through filling out questionnaires. This study utilizes quantitative methods and statistical analysis (multiple linear regression) to process the data obtained. The results showed that transformative leadership style, internal control system, and HR competence improve the quality of financial statements, but the utilization of information technology does not necessarily improve the quality of financial statements. the four factors collectively influence in improving the quality of financial statements.

This research aims to determine the use of credit by micro business actors in Atambua City who use loan funds from BNI46 Bank, as well as to find out the reasons why business actors take credit from BNI46 Bank. The data used in this research is primary and secondary data, which is then analyzed using qualitative descriptive methods. The data collection techniques used in this research are: interviews, observations and documents. The object of this research is the use of credit by micro and small businesses in Atambua City, located around the center of Atambua city. These utilization interests are divided into two interests, namely for production and consumption purposes. First, for the purposes of fulfilling and expanding business capital for trading, a means to make business activities smoother and business performance better than before, expanding business and work opportunities. Second, for consumption needs, which includes personal consumption needs such as paying children's school fees, house rental costs, as well as house maintenance costs and daily living costs.      

: This article introduces a community service conducted by the PkM ITERA team in Hanau Berak Village, Pesawaran Regency, Lampung. Nutmeg, being a primary agricultural commodity in this region, reveals an underutilized surplus of nutmeg flesh, leading to organic waste accumulation. In response to the urgent need for minimizing organic waste and elevating the economic viability of nutmeg fruit flesh, this endeavor is driven by the realization that this waste represents an overlooked potential. Nutmeg flesh possesses intrinsic qualities, notably a rich concentration of antioxidants known for their role in promoting skin health, stabilizing cardiac rhythms, mitigating insomnia, alleviating angina, enhancing digestive processes, improving blood circulation, increasing appetite, and fortifying the immune system. The proposed solution involves the creation of nutmeg-flavored tea, intended to mitigate the issue of excess nutmeg fruit waste while simultaneously augmenting the economic worth of the produced merchandise. Thus, this initiative materializes as a strategy to optimize nutmeg fruit utilization, curtail waste generation, and amplify its market value. The Community Partnership Program administered by the ITERA team serves as a conduit for the enrichment of knowledge, insights, and competencies among local nutmeg farmers, empowering them to generate high-value commodities from an underexploited resource. The scope of activities encompasses the entire production process, extending to packaging design.