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Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

The implementation of online zakat payments by BAZNAS Jambi Province faced several challenges, including suboptimal use of the Simba application due to system errors. Additionally, there was a lack of public trust in online zakat payments, insufficient public literacy on the matter, and inadequate socialization and education from BAZNAS Jambi regarding the online payment process. This study used a qualitative descriptive approach, with data collection via interviews. To optimize digital zakat management, BAZNAS Jambi implemented a strategy involving both their website and the SIMBA system, offering two digital payment options: transfers and QRIS codes. They also pursued partnerships with companies and promoted zakat payments through social media platforms such as YouTube, TikTok, Facebook, Google Ads, Meta Ads, as well as TVRI and RRI television. However, there were challenges, including human resource limitations at BAZNAS Jambi, which resulted in delays when verifying factual data. Additionally, high IT operational costs limited the effectiveness of SIMBA and the website. The coordination issues, including both functional and institutional coordination, were also identified as significant problems. To address these challenges, BAZNAS Jambi has been working on solutions such as community education, socializing zakat management with the public and local government agencies (OPDs), and improving internal coordination.         

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This study aims to obtain empirical evidence of the influence of human resource competence and the use of information technology on the quality of financial reports of the East Sumba Regency local government. The population in this study were all Civil Servants (PNS) in the East Sumba Regency OPD. Sampling was carried out by purposive sampling, namely the head of the financial sub-section, the expenditure treasurer and accounting staff. The research thesis human resource competence does not affect the quality of the East Sumba Regency local government financial reports. The use of information technology affects the quality of the East Sumba Regency local government financial reports, human resource competence and the use of information technology simultaneously affect the East Sumba Regency local government financial reports. In conclusion, the quality of the East Sumba Regency local government financial reports is influenced by the use of information technology, while human resource competence significant effect.

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.    

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

The aim of this research is to examine the influence of information technology sophistication, top management support and personal technical capabilities on the effectiveness of accounting information systems. This research was conducted at the Denpasar City Regional Apparatus Organization (OPD), the number of samples used was 40 respondents using a non-probability sampling method using a purposive sampling technique. The collected data was then analyzed using Partial Least Square (PLS). The research results show that the sophistication of information technology, top management support and personal technical abilities have a positive effect on the effectiveness of the accounting information system. The implications of this research include two things, theoretical implications and practical implications. The theoretical implications of this research relate to the development of theories regarding the variables of information technology sophistication, top management support and personal technical abilities that support the Technology Acceptance Model (TAM) theory. The practical implications of this research relate to the contribution of research in Denpasar City Regional Apparatus Organizations (OPD) as material for consideration in improving the effectiveness of accounting information systems.          

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

The government implements the Regional Management Information System (SIMDA) with the aim of facilitating financial management to achieve reliable financial reports and as a reference in decision-making. The purpose of this study is to identify the impact of user understanding, top management support, and user interest on SIMDA implementation. The research adopts a quantitative approach by collecting primary data through questionnaires distributed to 72 respondents from 24 Regional Device Organizations (OPD) in Langsa City, using purposive sampling method. Data analysis is conducted through multiple linear regression using IBM SPSS 25 software. The study results indicate that user understanding has a significant impact on SIMDA implementation, while top management support and user interest do not have significant individual impacts. However, overall, user understanding, top management support, and user interest collectively have a significant impact on SIMDA implementation.

The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.

This study aims to determine how effective the implementation of local government information systems (SIPD) in supporting financial reporting at OPDs in Mataram City, namely RSUD X. This research uses descriptive qualitative methods with data collection techniques in the form of observations and interviews. The research analysis refers to the UTAUT effectiveness indicators consisting of Performance Expectancy, Effort Expectancy, Social Influences and Facilitating Conditions. The results of this study indicate that the implementation of SIPD in supporting financial reporting at RSUD X when viewed in terms of indicators of performance expectancy, effort expectancy and facilitating conditions is still less effective because in its implementation SIPD still has many weakness both in terms of system stability and the availability of features needed, while for indicators of social influences SIPD can already be categorized as effective because the implementation of financial report data entry is adapted to user needs.

At present, the Industrial Revolution 4.0 is not only happening in the industrial world but also in government agencies that apply technology to fulfill service needs to the community. The government is expected to answer all community needs by providing the best services based on information technology. One of them is the Jambi City Public Complaint Information System Applications or Online-Based Jambi City Community Complaint Application (SiKesal) is a form of information technology-based service application for incoming public complaints dominated by infrastructure, roads, drainage, cleanliness, street lights, clean water, and parking problems and about damage to be repaired. With the public complaint report, it will not be followed up by the relevant OPD admin, so it is necessary to train how to use the SiKesal application for OPD Admins in Jambi City so that each OPD admin knows what to do. On this basis, in the community service program (PkM) activities on this occasion, assistance in using the SiKesal application for OPD admins in the Jambi City which is one of the right solutions for the government to improve government services to the community so that public satisfaction and trust in the government can increase.

Pelayanan public kepada masyarakat merupakan salah satu tugas atau fungsi penting Pemerintah dalam menyelenggarakan tugas-tugas pemerintahannya. Pemerintah harus mampu mengembangkan kemampuan dan kreativitasnya untuk memberikan pelayanan publik yang sesuai dengan kebutuhan masyarakat karena kualitas pelayanan kepada masyarakat menjadi salah satu indicator dari keberhasilan penyelenggaraan pemerintah. Pajak adalah iuran yang berupa uang dari rakyat kepada Negara berdasarkan undang-undang yang dapat dipaksakan dengan tidak mendapat jasa timba lbalik (kontraprestasi) yang langsung dapat ditunjuk atau digunakan untuk membayar pengeluaran umum. Dalam hal mengurusi surat-sura tkelengkapan dan kepemilikan mengenai kendaraan bermotor pemerintah telah membentuk kantor SAMSAT. Adapun tugas  yang dilakukan dalam di Instansi ini adalah mengikuti kegiatan ATT, dimana kegiataan tersebut di fokuskan di beberapa OPD di Kota Palu dikarenakan banyaknya ASN yang tidak taat dalam pembayaran pajak kendaraan dinas.

Penelitian ini bertujuan untuk mengetahui Pengaruh Kejelasan Sasaran Anggaran (X1) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y), Pengaruh Penerapan Akuntansi Sektor Pubik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah  (Y). Pengaruh secara simultan Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik  (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) tidak berpengaruh signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 1,033 < 1,669 dan nilai signifikasi t sebesar 0,306 > 0,05. sedangkan Penerapan Akuntansi Sektor Publik (X2) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,657 > 1,669 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2), berpengaruh secara simultan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan   sebesar 36,903 > 2,75. dan nilai signifikasi F sebesar 0,000 < 0,05.

Penelitian ini bertujuan untuk mengetahui pengaruh Good Governance (X1) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pemahaman Akuntansi (X2) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y), Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y) serta pengaruh secara simultan Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). penelitian ini merupakan penelitian kuantitatif dengan  pendekatan asosiatif. Jenis data yan digunakan pada penelitian ini adalah data primer. Data penelitian ini diperoleh dari penyebaran kuesioner.penelitian ini dilakukandengan menggunakan metode total sampling, dimana seluruh anggota populasi dijadikan sampel. Sampel dalam penelitianini adalah Kepala OPD, bendahara OPD dan Kepala Sub Bagian Keuangan OPD yang berada di Kabupaten Tanah Datar. Hasil penelitian menunjukkan bahwa secara parsial Good Governance (X1) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 11,840 > ttabel sebesar 1,675 dan nilai signifikansinya 0,000 < 0,05. Pemahaman Akuntansi (X2) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,016 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,000 < 0,05. Kemudian, Pengendalian Akuntansi (X3) berpengaruh terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan thitung sebesar 2,796 > ttabel sebesar 1,675 dan nilai signifikansinya sebesar 0,007 < 0,05. Serta Good Governance (X1), Pemahaman Akuntansi (X2) dan Pengendalian Akuntansi (X3) terhadap Akuntabilitas Kinerja Organisasi Perangkat Daerah (Y). Hasil ini dibuktikan dengan Fhitung sebesar 134,300 > Ftabel sebesar  dan nilai signifikansinya sebesar 0,000 < 0,05.

Rencana Strategis (Renstra)merupakan dokumen yang disusun Organoisasi Perangkat Daerah (OPD) jangka menengah. Renstra merupakan dokumen perencanaan Perangkat Daerah untuk periode 5 (lima) tahun yang memuat tujuan, sasaran, program, kegiatan dan sub kegiatan pembangunan yang disusun sesuai dengan tugas dan fungsi Perangkat Daerah serta berpedoman pada Rencana Pembangunan Jangka Menengah Daerah (RPJMD). Dalam perkembangannya muncul Peraturan Menteri Dalam Negeri (Permendagri) nomor 90 tahun 2019 tentang Klasifikasi, Kodefikasi, Dan Nomenklatur Perencanaan Pembangunan Dan Keuangan Daerah jo Keputusan Menteri Dalam Negeri (Kepmendagri) 050-5889. Melalui peraturan tersebut OPD dihadapkan pada ketentuan yang wajib dilaksanakan. Permasalahan yang dihadapi adalah belum semua perencana OPD memiliki kemampuan untuk dapat mengikuti ketentuan dalam Menyusun Renstra. Memahami Kepmendagri 050-5889 membutuhkan kesabaran dan ketelitian. Kepmendagri 050-5889 berisi daftar Kegiatan dan sub kegiatan yang telah tertulis tiap sub kegiatan dengan indikator output. Kesulitan OPD adalah jika masalah yang ada di daerah tidak dapat diselesaian dengan panduang sub kegiatan yang ada di Kepmendari 050-5889. Oleh karena itu diperlukan pendampingan untuk memudahkan OPD dalam Menyusun Renstra. Metode pengabdian masyarakat ini menggunakan pendekatan partisipatif yaitu membuka kesempatan bagi OPD untuk mengembangkan kreativitas sekaligus mampu mengidentifikasi sub kegiatan untuk menyelesaikan masalah sesuai tugas dan fungsi yang diemban. Melalui pendampingan ini OPD akan ditunjukan strategi memahai Kepmendasri 050-5889 dan strategi Menyusun renstra. Tujuan pendampingan ini adalah untuk meningkatkan pemahaman perencana di OPD dalam memahami hakekat Renstra, dan mendampingi agar Renstra yang disusun sesuai dengan ketentuan yang berlaku.

The purpose of this research is to find out the efforts to develop e-government and improve public services in Bima Regency. This study used descriptive qualitative method. The subjects of this study were selected through a nonprobability sampling technique, using a purposive sampling technique. The informants in this study were 20 web admins of the Regional War Work Unit/OPD of the Regional Government of Bima Regency. Data collection techniques consist of observation, interviews, and documentation. The results of the study show that support for the implementation of e-government in public services in Bima Regency has been provided, although it is not optimal, this is due to different budget allocations in each Regional War Work Unit/OPD. On the capability side, in general the literacy level of Bima Regency Government employees is still low, especially senior employees. Meanwhile, on the value side, e-government managers already understand the benefits and importance of information technology applications in public services. In order for the implementation of e-government to run optimally, it is necessary to make a clear legal umbrella and make a grand design for the development of e-government including preparing the budget. Regarding employees with low literacy, it is necessary to plan continuous Information Technology training and in the future the Bima district government must plan to recruit employees with an educational background in information technology.

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud