This research aims to analyze the impact of delays in the submission of accountability reports on the presentation of financial statements at KPPN Surabaya II and to examine the legal mechanisms related to the timeliness of LPJ submissions at KPPN Surabaya II. This study employs a qualitative case study approach. Primary data sources were obtained from structured interviews with 2 informants. Secondary data were obtained from documentation, where the required documents were the financial statements of KPPN Surabaya II for the 2023 period, LPJ satker, and letters or reports of administrative sanctions. The informants in this study were selected using purposive sampling with specific criteria, namely individuals who are experienced and directly responsible for the processes of verification, accounting, and financial report preparation. The analysis method in this study uses thematic analysis. The results of this study indicate that most work units have submitted their financial reports on time, but there are still several units that are late. The delays were caused by technical constraints such as disruptions in the SAKTI system and recording errors, as well as human resource factors, particularly related to the adaptation to digital technology. The impact of the delay is the decline in the quality of financial reports due to incorrect entries or inaccurate data from the delayed LPJ, as well as the hindrance of the evaluation and budget allocation processes.

This research aims to analyze the implementation of public services, the prevailing bureaucracy and the suitability of the computerized service system when viewed from the principles of good governance at the Wonokromo Kora Subdistrict Office, Surabaya. The research method used is a qualitative descriptive approach. The required research data collection was 6 informants consisting of 4 sub-district staff and 2 community recipients of public services. The data analysis techniques used are data collection, data triangulation, data reduction, and data presentation. The results of the research found that the Wonokromo Subdistrict Office, Surabaya City, in carrying out its services, has not fully implemented the principles of good governance, and reporting on public servants has not been fully transparent because it requires permission from the District first and certainty of when residents can collect files or the results of the service are sometimes not fully implemented.

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Bank Sampah Mandiri is a waste bank established directly by the community of RW 4 Lakarsantri Village, which is one of the Zero Waste Villages of the Environmental Agency. One of the public services owned by RW 4 Lakarsantri to the community is waste bank management services. In Lakarsantri Village, especially RW 4, the waste bank management system is still manual and not computerized, so there is a need for an information system that can facilitate or streamline the operations of the Waste Bank. In addition, the existing savings book can only record the date and nominal savings. The savings book is considered less effective because the process of recording is very prone to loss and misrecording. To solve these problems, a Waste Bank Information System was developed using the Unified Modeling Language (UML) made for the modeling method, MySQL for the database and PHP for the programming language. With this system in the future, it is hoped that it can help Bank Sampah Mandiri in managing and operating efficiently and safely.