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The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

BUM Desa, as the economic institution, could keep the continuity of rural society's economy on the pandemic situation. Still, the villagers did not respond yet that institutions and the other side, some BUMDesa did not succeed. The objection of the social service gives public and village officials information and added understanding about BUM Desa's role to keep the continuity of rural communities' economy. The method is carried out virtually. Base on the evaluation that counseling could add up understanding society's and village official about the role of human resources quality dan the trust for developed BUM Desa as a business entity for keeping the continuity economy of rural communities

Quality of service not yet optimal because many basic health facilities do not meet the standards of service readiness and the absence of standard health service guidelines. Puskesmas, which are first-level health facilities, are at the forefront of efforts to reduce inequalities in health development in all regions. The purpose of this study was to describe the quality of health services for outpatients at the Lateri Public Health Center in Ambon City in 2020. This type of research is a quantitative study using a descriptive design with a sample of 137 respondents by using accidental sampling. The instruments used were questionnaires and writing instruments. The data analysis used was univariate analysis. Research resultIt is known that the tangibles variable (evidence / form) the respondent answered did not support more with it, the number of respondents was 69 people (50.4%). Reliability (Reliability), respondents answered more not according to amounting to 69 (50.4%). For the responsiveness variable (responsiveness), respondents answered responsiveness amounted to 83 people (60.6%), good Assurance (Assurance) amounted to 95 people (69.3%) while the empathy variable (empathy) who answered was 97 people (70.8 %).It is concluded that almost all of the dimensions of service quality found in this study are good.

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.