This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.
 

This research aims to analyze the influence of the application of good governance, accounting controls, and reporting systems on the performance accountability of village government agencies in the management of village funds throughout the Tanon Sub-district. This type of research is quantitative with a survey approach and data collection techniques through questionnaires. The population in this study comprises all village officials in the Tanon District of Sragen Regency, with a sample size of 80 respondents taken using the saturated sampling method. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, and classical assumption tests. For hypothesis testing, multiple linear regression tests, t-tests, F-tests, and coefficient of determination tests were used. The results of the study indicate that the implementation of good governance has a positive impact on the accountability of village government performance. Accounting control does not positively impact the accountability of government performance. Reporting systems do not positively impact the accountability of village government performance.

This study aims to analyze the implementation of Value Added Tax (VAT) on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta from the perspective of Law No. 7 of 2021. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews and observations related to the procurement of goods/services and VAT reporting at the psychiatric hospital. The results of the study indicate that the implementation of VAT on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has been carried out well in accordance with the applicable laws, namely Law No. 42 of 2009 with a VAT rate of 10% and Law No. 7 of 2021 with a VAT rate of 11%. The procurement process and VAT reporting are conducted systematically and structurally, although in 2022 there were obstacles in the form of delayed VAT reporting which caused the institution to pay late penalties. The increase in the VAT rate has impacted the procurement costs and the fulfillment of medical needs. Overall, the implementation of VAT at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has complied with the prevailing regulations and demonstrates a commitment to tax compliance.