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Dalam pelaksanaan suatu proyek konstruksi, perencanaan dan pengendalian merupakan fungsi yang paling pokok dalam mewujudkan keberhasilan proyek. Monitoring mutlak diperlukan dalam kontrak. Konsep nilai hasil adalah salah satu cara untuk mengetahui perkembangan proyek dengan membentuk tiga indikator, yaitu BCWS, BCWP, dan ACWP. Metode konsep nilai hasil adalah suatu metode yang digunakan untuk menghitung besarnya biaya menurut anggaran sesuai dengan pekerjaan yang telah diselesaikan atau dilaksanakan (Budgeted Cost Of Work Performed). Prosedur penelitian dimulai dengan melakukan, pengambilan data, melakukan wawancara langsung pada proyek, dan merangkum hasil pengumpulan data-data yang ada. Tujuan dari penelitian ini adalah untuk menghitung perkiraan biaya (Cost) dan waktu (Time) yang diperoleh serta menghitung perkiraan besarnya biaya dan waktu yang diperlukan untuk penyelesaian pengerjaan proyek. Dari hasil perhitungan berdasarkan analisis metode nilai hasil minggu ke-32 pada proyek pembangunan fly over Purwosari Surakarta, nilai schedule variance (SV) sebesar Rp (– 2.732.903.392,47). Hasil ini menunjukan bahwa pelaksanaan terlambat - 2,872% dari jadwal rencana. Schedule Performance Index (SPI) 0,956, nilai ini menunjukan bahwa nilai SPI < 1, artinya penyelenggaraan proyek lebih lambat dari perencanaan. Cost Performance Indeks (CPI) = 1, dalam arti pengeluaran biaya yang dikeluarkan sama dengan biaya dari anggaran yang direncanakan. Diperkirakan waktu penyelesaian proyek ini (ECD) = 50,828 minggu, berarti cenderung mengalami penambahan waktu selama 0,8 minggu = 6 hari kerja, dimana penyelesaian pada perencanaan hanya memakan waktu selama 50 minggu.

The relationship between the inflation rate and the unemployment rate affects a country's mix of fiscal and monetary policy decisions to achieve better economic conditions. The purpose of this study is to analyze the Medan City Government's policy regarding the threat of unemployment after the increase in inflation using data from 2017-2020. The data collection method used is library research method. In the results of the study, the number of unemployed from 2017 decreased by 9.46%, in 2019 it increased by 8.53 and in 2020 the increase reached 10.74%. In 2020, Indonesia was affected by the covid-19 pandemic which caused the country's economy to decline. This is one of the factors for the increasing number of unemployed and the inflation rate from 2017 has decreased until 2020. Inflation must be prevented immediately by means of policies from the government, namely by receiving and state budget expenditures to maintain currency stability with the aim of improving the welfare of the people in a country.  

Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

This research is entitled "Budget Analysis and Realization of Regional Expenditures for the Health Office of North Sumatra Province during the Covid-19 Pandemic". This study aims to analyze budget control and regional expenditure realization at the North Sumatra Provincial Health Office and prove whether regional budget funds have been realized efficiently. This research was conducted using descriptive research methods. The data collection technique in this study is in the form of documentation, and the data used is secondary data. The results of the research that has been done show that controlling or refocusing regional budget funds at the North Sumatra Provincial Health Office for the 2020 and 2021 Fiscal Years is less effective in increasing the efficiency of budget realization by looking at the ≥ 90% efficiency level of budget realization. This is because the government focuses on controlling and handling Covid-19 through programs to fulfill individual health efforts and public health efforts, programs to increase the capacity of human resources for health, and programs to support provincial government affairs with activities such as conducting outreach to the public about the dangers of Covid-19, by implementing health and vaccination protocols and increasing medical personnel for the prevention and treatment of Covid-19.

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

Performance Management is a procedure related to how to guide and develop the quality of employees at work. Where, the work of employees becomes a benchmark for the company’s budgeting system. By optimizing performance, good performance management is needed to realize the company’s goals. The research subject is Cafe Uncle Jack, has been operating for 5 years (2017) as a culinary business and consists of Mrs. Lina as Leader, Mrs. Lini as Manager, Barista, Cashier, Waitress, and Cooker. The purpose of this study is to evaluate the management of human resources at Cafe Uncle Jack including several series of activities provided by the new employment. In a series of activities that occur in Uncle Jack’s Cafe, a qualitative descriptive method will be formulated in the form of interviews related to performance management. Based on the results of the interview, Cafe Uncle Jack gives full attention ti it’s employees so that the quality of performance and customer satisfaction can be guaranteed.

The coastal abrasion disaster that occurred in the Meranti Islands Regency, precisely in the West Rangsang District, Meranti Islands Regency has threatened and brought losses, both in the form of physical and non-physical losses. In 2020, the length of coastal abrasion in Rangsang Barat District will reach 10.75 km2. West Rangsang District is an area located on the coast which has strong wave and wind currents. For this reason, coastal abrasion disasters that occur must be overcome by implementing structural and non-structural mitigation to minimize the risks arising from coastal abrasion disasters that occur. This study aims to look at the implementation of coastal abrasion disaster mitigation and find out the obstacles in mitigating coastal abrasion disasters in Permai Village, Rangsang Barat District. This study uses qualitative research methods with data collection techniques by observation, interviews and documentation. This study has the result that disaster mitigation efforts carried out in Permai Village, Rangsang Barat District have not run optimally. This is due to natural factors and limited budget owned by Permai Village.

Drug abuse has become a complex problem faced by Indonesia and of course requires a special strategy and the active role of all parties in its prevention and handling. This is evidenced by the rampant cases of drug trafficking and abuse that occur in villages in Kuantan Singingi, one of which is Seberang Taluk Village, Central Kuantan District. This study aims to see the performance of the Village Government in the Clean Drugs (Bersinar) Village program in Seberang Taluk Village, Central Kuantan District, Kuantan Singingi Regency. In this study, the authors used descriptive qualitative research methods. The researcher uses Dwiyanto's theory where the indicators used in measuring organizational performance use 4 (four) indicators, namely, productivity, responsiveness, responsibility, and accountability. The results of this study indicate that the distribution and abuse of drugs in Seberang Taluk Village has decreased during the program of the Clean Drugs Village (Bersinar) with a percentage of approximately 80%. However, the implementation of the Shining Village Program still faces several obstacles. Researchers found factors that influence the implementation of this program, which include the problem of limited budget, incompetent human resources, and lack of public self-awareness. Overall, the Seberang Taluk Village Government, Central Kuantan District can be said to have been quite good at implementing the Shining Village program in preventing drug trafficking.

It is very necessary to enlighten all elements of Muhammadiyah's business charity management to make and apply the values ​​of the life guidelines of Muhammadiyah citizens in every policy and activity in the association without exception. The purpose of this study is to interpret the values ​​of Islamic life guidelines for Muhammadiyah residents in the STIE Muhammadiyah Palopo budgeting system. The researcher will use the Islamic life guidelines for Muhammadiyah residents as a researcher's perspective in observing the activities of the budgeting system at STIE Muhammadiyah Palopo whether the values ​​of these guidelines are used as one of the considerations in the operation of the budgeting system at STIE Muhammadiyah Palopo in accordance with the expectations of Muhammadiyah's vision. This study found that the budget as a form of welfare is not only valued in nominal terms in the form of rupiah earned, but welfare is when people who work at Muhammadiyah always feel sufficient and grateful for the sustenance that Allah SWT has given. As a Muhammadiyah citizen, working in a Muhammadiyah business charity is a comfort in itself and believes that the sincerity they do will be a welfare for them in the hereafter. With their sincerity in working in the charity business of Muhammadiyah, they get rewards from Allah SWT such as unexpected sustenance and blessings in the income they get. STIE Muhammadiyah Palopo provides convenience, relief, and assistance in paying tuition fees for students. STIE Muhammadiyah Palopo provides facilities and assistance to students as a form of social care and appreciation for cadres, namely the Lazismu Scholarship, Incidental Assistance, Relief for Brothers, and the free SPP Alumni of SMA/SMK Muhammadiyah Palopo

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.

The financial planning of the Ahwal Al-Syakhshiyah Study Program Student Association at the Muhammadiyah University of Buton must be carried out through financial administration. Financial planning takes into account a number of variables, including projected sales, pro forma reports, asset requirements, economic assumptions, and how investments are financed. Budgeting, spending, and saving for the future can all be done through financial planning. The method of activity used is the method of lectures, discussions, questions and answers, assignments, practice and training. The results of this dedication show that the Pre-test understanding of organizational financial administration found that 1 student (14.28%) got the very low category, 2 students (28.57%) got the low category, and 4 students (57.14%) got the moderate, and there was an increase after the Post-test on understanding organizational financial administration found that 2 students (28.57%) got the medium category, 4 students (57.14%) got the high category, and 1 student (14.29%) got very high category. This means that the implementation of this activity can improve and develop the organizational financial administration of the Ahwal Al-Syakhshiyah Study Program Student Association, Muhammadiyah University of Buton.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

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.

The background of this research focuses on the complexity of the relationship between central and local governments in the context of governance in Indonesia. One manifestation of this decentralization concept is the Local Government Implementation Report (LPPD), which is a key instrument in ensuring local government accountability. This research was motivated by problems such as lack of complete data, delays in collection, and budget limitations in the preparation of LPPD. The purpose of this study is to understand the extent of coordination of the local government of Ambon City in the practice of LPPD, as well as the supporting and inhibiting factors of the process. The method used is qualitative, with primary data from interviews and secondary data from documentation. The results show that effective coordination is a key element in the preparation of LPPD Ambon City. Key factors in coordination include effective communication, awareness of the importance of coordination, commitment from relevant parties, participant competence, and coordination incentives. This study offers recommendations to improve the effectiveness of coordination in the preparation of LPPD to support local government development goals and community welfare.