Research This study aims to determine the application of accountability accounting as a tool for production cost control and performance appraisal at UPT. production cost control and performance appraisal at Sikka Innovation Center. innovation center. In the application of responsibility accounting there are several indicators, namely, organizational structure, budget, separation of controllable and uncontrollable costs, account code classification, account reporting, and performance appraisal at UPT. controlled and uncontrolled, account code classification, accountability report. accountability report. Implementation of accountability accounting as a performance appraisal tool There are several indicators, namely, identification of the center of responsibility center, standards are set as benchmarks for manager performance on certain responsibility center, manager performance is measured by comparing the budget and realization between budget and realization, managers are individually rewarded or punished by higher management. or punishment from higher management.  This research uses a qualitative descriptive method. Techniques data collection techniques using literature study, observation, interviews, and documentation. documentation. The data analysis technique is done by comparing the existing theories that already exist with the data obtained from the case study.  The research results obtained from the application of accountability accounting as a means of controlling production costs and performance appraisal has not been effective because the and performance appraisal has not been effective because there is no separation between controlled and uncontrolled costs. controlled and uncontrolled costs.

Improper population management will cause population problems, especially in work areas. Existing jobs have not been able to meet the employment needs resulting from the unemployment problem. The number of unemployed in Indonesia reaches 7 million people from the workforce. The aim of this research is to determine the effect of economic growth, minimum wage labor and inflation on unemployment in Indonesia. The analysis technique used is multiple linear regression, using time sequential data for 2014-2023. The test results show that with a 95 percent confidence level the model is significant, indicated by a significance value of F 0.000 < 0.02. Determination coefficient of The R Square for the model obtained a figure of 0.235 which indicates the independent variable. The model is able to explain 95 percent of the variation in endogenous variables well. Meanwhile, the remaining 5 percent is explained by other variables outside these variables model. This means that together the variables are inflation, economic growth and minimum wage workers influence the level of open unemployment. Partially, of the three variables tested by considering the P-value results, there are two Variables that influence the open unemployment rate are inflation and minimum wages worker. Meanwhile, the economic growth variable has no effect on the level of openness unemployment.

This article is written because of the complex relationship between Inflation and economic growth and their often mutual influence on each other. At low and stable inflation rates, inflation can have a positive impact on economic growth. Moderate inflation often reflects strong demand in the economy, which encourages firms to increase production and investment. However, when hyperinflation occurs, it can damage the economy. this article is a literature review of various scientific articles on the relationship between inflation and growth. The data collection method is by document method and analyzed descriptively. From the articles reviewed, various findings were obtained stating that the relationship between inflation and economic growth is strongly influenced by the inflation rate, inflation expectations, and other macroeconomic conditions. Moderate and stable inflation tends to support economic growth, while high and uncontrolled inflation has significant negative effects. Prudent monetary policy is essential to keep inflation within limits that can support sustainable economic growth. To stabilize the economy, the role of the Central Bank is needed in controlling the money supply so that it does not decrease the value of money.

This study aims to re-examine the information that has existed in previous studies by proving that Good Corporate Governance and Corporate Social Responsibility have a significant influence on firm value. In this study using Systematic Literature Review (SLR) with a total of 41 previous journals have been taken from several websites such as Google Scholar, Semantic Scholar, Garuda Rujukan Digital, and Connected Papers. The number of previous journal publications on GCG and CSR is still fluctuating from 2020 - 2024. This research technique predominantly uses quantitative types. In collecting these research data, instruments that are widely used are mainly documentation techniques.

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

This research aims to determine the effect of TPAK and inflation on economic growth in Jambi Province in 2013 - 2022. The object of this research is TPAK and inflation as well as economic growth in Jambi Province. The analytical method used in the research is descriptive quantitative and the analytical tools used in this research are hypothesis testing (f test, t test), multiple linear analysis, R square coefficient of determination test, all data is processed using SPSS. The results of this research reveal the R-square value or coefficient of determination 0.247, which means that the influence of TPAK and inflation in Jambi Province can have an ability of 24.7% in explaining economic growth in Jambi Province, while (100% - 24.7% = 75.3%) is influenced by other factors outside the research variables. The significant test carried out on the TPAK (X1) table is seen from the t-count and t-table values. From the results of the regression carried out, it was obtained that the t-count value was -0.205 and the t-table value was 2.365, so the t-count value < t-table ( -0.205 < 2.365) with a probability sig value of 0.843 > 0.05. So Ho is accepted and Ha is rejected. This means that TPAK has no influence and is not significant on economic growth in Jambi Province. The significant test carried out on the Inflation variable (X2) can be seen from the t-count and t-table values. From the results of the regression carried out, it was obtained that the t-count value was 927 and the t-table value was 2.365, so the t-count value < t-table (927 < 2.365) with a probability value of Sig 0.385 > 0.05. So Ho is accepted and Ha is rejected. This means that inflation has no influence and is not significant on economic growth (Y) in Jambi Province.

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.