Regional governments regulate and manage their own government affairs according to the principle of autonomy and co-administration that in order to create an effective and efficient allocation of national resources, it is necessary to regulate the management of financial relations between the central government and regional governments that are just, harmonious and accountable based on Pancasila and the Law of the Republic of Indonesia. The 1945 Constitution of the Republic of Indonesia. The research method used in this study is a descriptive method with a qualitative approach. Data collection techniques used include library research, field research, and interviews. Then the informants in this study were 6 people, who were determined purposively. The data analysis was carried out through triangulation. The results of the study concluded that the Potential Realization of Certain Land and Building Tax Revenues from Land and Building Tax in Cimahi City in the Next 5 Years will experience a significant increase

The aim of this research is to analyze and evaluate the work ethics and performance of tellers at Bank XXX, Tanjung Pinang Branch, and their impact on customer satisfaction and loyalty. The research method used is descriptive research with data collection through questionnaires and interviews. The research population includes all tellers and customers of Bank XXX, with a sample of 11 people selected using purposive sampling technique. The results show that the work ethics and performance of Bank XXX tellers are highly rated by customers, with the majority of respondents giving positive evaluations of teller services. Cooperation between tellers and Customer Service is also considered important in providing integrated and comprehensive services to customers. This research provides valuable insights for banking companies in improving services and maintaining customer loyalty.

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.