The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

This study was done to determine the impact of the restaurant tax on Magelang Regency's local revenues. In 2010-2020, the descriptive quantitative approach is utilized to analyze restaurant tax target data, restaurant tax revenue realization data, and local revenue realization data. The research data consist of primary data in the form of notes on financial records and secondary data collected from BPPKAD Magelang Regency via observation, interviews, and documentation. The analysis reveals that the amount of efficacy of restaurant tax realization in 2010-2020 fluctuates significantly, with the maximum level of effectiveness occurring in 2014 at 148.49 percent. 2011 was the year with the lowest restaurant tax effectiveness, at 96.75 percent. The 2019 fiscal year had the biggest contribution to municipal revenue from restaurant tax at 4.54 percent, while the 2010 fiscal year had the lowest contribution at 1.92 percent.
 

This research is motivated by the problems that occur in banks, namely bad loans, this is due to the lack of cooperative debtors in completing their installment obligations and mistakes made by the bank in conducting debtor surveys and credit analysis. The method used in this study is a qualitative approach, through interviews with employees of Bank X. The conclusion of the resolution of the problem of bad loans in this study is by intensive collection when the debtor is in arrears in installments. Bank X will also restructure or reschedule the debtor's credit (there is a change in the term and the amount of installments) this is intended so that debtors can have the ability to pay installments smoothly. When the debtor is really unable to make repayments or installment payments, the bank will sell the assets and collateral/collateral from the debtor.