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This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Micro-enterprises play an important role in the regional economy but often face obstacles in financial management and marketing strategies. A lack of understanding in financial management causes inefficiency in capital management, while minimal use of digital technology in marketing limits business competitiveness. This community service program aims to increase the capacity of micro-enterprises in Brangjan Village, West Ungaran District, Semarang Regency through financial management training and digital marketing strategies.The methods used in this program include socialization, training, and direct assistance in simple financial recording, working capital management, and the implementation of digital marketing strategies using social media and e-commerce platforms. The results of this activity show an increase in participants' understanding of financial management and their ability to implement digital marketing to expand market reach. With this training, it is hoped that micro-enterprises in Brangjan Village can develop further, become more competitive, and achieve long-term business sustainability.Additionally, the training on simple financial management provided participants with an understanding of transaction recording and the importance of cash flow in maintaining business operations. In terms of digital marketing, participants were trained to utilize social media and e-commerce platforms such as Instagram, Facebook, and Tokopedia to introduce their products to a wider market. Moving forward, it is hoped that participants will be able to leverage this knowledge to optimize their revenue and expand their customer base. This program also contributes to increasing digital and financial literacy for micro-entrepreneurs in the village. Overall, the training aims to create a more sustainable and efficient business ecosystem, which in turn can enhance the competitiveness of micro-enterprises at the local and regional levels.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

This study aims to explore the impact of the Standard Operating Procedures (SOP) on employee performance at the West Aceh Regional Financial and Asset Management Agency (BPKD). The research sample consisted of 85 BPKD Aceh Barat employees who were selected using a purposive sampling technique. Data was collected through a questionnaire that had been tested for validity and reliability. Data analysis was performed using simple linear regression and the SPSS program. The results showed that SOP had a positive and significant impact on the performance of BPKD Aceh Barat employees. The value of t count is 5.015 and t table for this study is 2.00, indicating that t count is greater than t table. Thus, it can be concluded that SOPs have a significant influence on employee performance at BPKD Aceh Barat.

Accounts receivable management is an important process in business activities, especially for large companies such as Telkom Indonesia. Telkom Indonesia as the dominant telecommunications company in Indonesia has a wide customer network, so the management of receivables becomes crucial in maintaining the Company's cash flow and financial health. The application of information technology, such as accounts receivable management systems and data analysis, plays a big role in the management of receivables. The system helps manage customer data, bill tracking, and provides valuable insights into payment trends and customer behavior. Accounts receivable management by Telkom Indonesia involves various strategies ranging from careful credit policies to modern technology and an effective billing approach. These efforts help companies minimize the risk of bad receivables, maintain cash flow, and maintain overall financial stability.

This study aims to determine the measurement of the financial performance of the Regional Government of Medan City using value for money at the Regional Financial and Asset Management Agency of Medan City. This research uses a descriptive qualitative approach method. Data collection techniques in this study are in the form of interview techniques and documentation techniques. Based on the results of the study obtained namely, The Financial Performance of the Medan City Government as measured by the economic ratio from 2017-2021 can be said to be economical because based on the economic ratio calculated for 5 years, the overall average is 77%, which is included in the economic category because the economic ratio level is less than 100%. In terms of efficiency, from 2017-2021, the overall average is 95%, which is included in the efficient category because the efficiency ratio level is less than 100%. And in terms of effectiveness from 2017 – 2021, the overall average is 85%, which is included in the ineffective category because the effective ratio level is still below 100%.

The purpose of this study was to investigate the execution of measures aimed at lowering the utilization of plastic bags within the retail market of Jepara Regency. The research employs a qualitative methodology, utilizing descriptive analytic techniques. The data-gathering process involved conducting an interview with the Head of Hygiene and Waste Management at the Jepara Regency Environment Office, who served as a key informant. In order to gather comprehensive data, interviews were conducted with both sellers and buyers at retail stores in Welahan, Mayong, and Pecangaan sub-districts. The findings of the study indicate that the implementation of the policy is facilitated by socializing activities, particularly in the context of communication and transmission. The Jepara regency government has conducted socialization efforts throughout nearly all marketplaces, demonstrating a clear and consistent approach. The implementation of policies involves the participation of human resources, namely the Environment Office, as the responsible entity. The necessary financial resources for policy implementation are also obtained through the Regional Revenue and Expenditure Budget. Regarding disposition, policy implementers have a preexisting commitment to effectively executing their responsibilities and exhibit a democratic mindset. In relation to bureaucratic organization, the execution of government policies is already directed by the established Standard Operating Procedure. However, there are still challenges for the government in terms of public response and low understanding of the dangers of using plastic bags.

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

Human resource management is one of the important factors in an agency. In order to achieve its goals, it requires quality human resources who are competent and qualified and consistent in every job. This research aims to determine the influence of work ethic and work enthusiasm on the work effectiveness of employees at the Regional Revenue, Financial and Asset Management Agency (BPPKAD) of Kediri city. The sample in this study was 70 respondents consisting of civil servants and honorary employees. The tool for testing this research is using SPSS 25. Using proportionate stratified random sampling technique. By using multiple linear regression analysis, t test and F test, the results of this research are that work ethic has a significant effect on work effectiveness with a sig value of 0.000 < 0.05, work enthusiasm has a significant effect on work effectiveness with a sig value of 0.043 < 0.05. Work ethic and work spirit have a joint and significant effect on work effectiveness with a sig value of 0.000 < 0.05.

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

In 2019-2020 employee productivity decreased and there were fluctuations in the performance assessment of Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees, because there were obstacles in implementing training programs which had an impact on employee performance. This research aims to analyze the effectiveness of training programs in improving performance at the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD), as well as analyzing supporting and inhibiting factors for the implementation of training programs in improving the performance of Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees. ) Gresik Regency. This research is qualitative research using primary data and secondary data. Data collection techniques in this study were through interviews and observations. The selection of informants in this study was carried out using purposive sampling method. In this research, as stated by the three informants, it can be said that the implementation of the training program at the Regional Revenue, Financial and Asset Management Agency of Gresik Regency can be said to be quite effective in improving agency performance, especially in the scope of the Gresik Regency Regional Revenue, Financial and Asset Management Agency. which can be seen from several responses and results of employee performance which can be considered quite productive and good enough. There are several shortcomings in the implementation of this training program. There are obstacles in its implementation, namely in the form of budget funds spent on this training program which are considered to be insufficient due to the Covid-19 pandemic outbreak, which basically requires the implementation of this program to be minimized. One effort can be made to ensure that the implementation of the training program continues, managing the existing budget as well as possible by providing training programs to employees in accordance with the AKD (Training Needs Analysis) that has been determined, so that the budget spent is not wasted or wasted. . Apart from the Regency/City APBD, training programs can also be obtained through the bidder APBN from the ministry, Bappenas. This research contributes to employees being able to maintain a sense of responsibility in their duties where training programs are provided to obtain the skill requirements needed to carry out employee duties and have employee motivation or goals to take part in the training program. This research was only conducted on employees of the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD).  

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

The background of this research is that the performance of the employees of the Financial Management Agency and Regional Income Management in the City of Banjar has not been maximized due to the lack of training, one of which is asset management and service delivery by employees who tend to be less focused and slow resulting in organizational plans or targets not running optimally because of the cycle time is not quite right. The formulation of the problem posed in this study is as follows: 1. What is the effect of training on employee performance? 2. How does work motivation affect employee performance? 3. What is the influence of training and work motivation simultaneously on employee performance at the BPKPD in Banjar City? The research method used is quantitative. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Training tends to be good and employee performance is high, so training has a positive and significant effect on employee performance. This means that the better the training, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be high and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the higher the employee's work motivation, the higher the employee's performance at the Banjar City Regional Revenue and Financial Management Agency. 3). Training and work motivation tend to be good and employee performance is high, so training and work motivation have a positive and significant effect on employee performance. This means that the better the training and the higher the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

In an organization, SIM Asset is a very important part because it is a condition for decision making in the form of information or financial reports needed. As a way of knowing the value of the effectiveness of the information system that takes place at the Regional Asset Management Revenue Agency of X District. Researchers use the DeLone and McLean model with the aim of measuring the effect of system quality, information quality, and service quality on user satisfaction and use and find out the net result of use of the information system. By using Partial Least Square (PLS) there are 8 hypotheses tested. Of the 8 hypotheses that have been tested, six are accepted while two are rejected.

This study aims to determine and analyze financial performance using the value for money method of the Sikka Regency Regional Financial and Asset Management Agency. This type of research is descriptive quantitative. The data used is secondary data. Data collection techniques using literature and documentation. The data analysis used is quantitative analysis using the value for money method based on three elements, namely economy, efficiency and effectiveness. The results of the study show that the financial performance of the Sikka Regency Regional Financial and Asset Management Agency for the 2019-2021 fiscal year, when viewed from an economic level, is categorized as economical because the economic ratio level is less than 100%. Judging from the level of efficiency, the 2019-2021 fiscal year is categorized as efficient because the efficiency ratio is less than 100%. In terms of the level of effectiveness for the 2019 and 2021 fiscal years, they are categorized as ineffective because the effectiveness ratio is less than 100% and 2020 is categorized as effective because the effectiveness ratio is more than 100%.