The declaration by President Muhammadu Buhari that he is willing to reduce the rising expenses of managing public affairs is a major surprise. Newspapers everywhere have stated that he will face the confront the problem head-on by reforming numerous government agencies, merging others, and dismantling others. We are still figuring out the specifics. The only information that has been made public thus far is that the plan's first casualties will be the Universal Tertiary Matriculation Examination, the National Examinations Council, and the National Poverty Eradication Programme. It is evident from the announced strategy that the president and his officials either do not understand the seriousness of the issue or are once again manipulating a terrible sickness that is plaguing the nation. In what way would eliminating NECO and instructing WAEC to take on the personnel reduce costs? Or how would renaming NAPP contribute to improving governance value? How does he make sure that each and every Kobo that goes into counted national treasuries? What steps is he taking to guarantee that public policy is geared toward reducing people's suffering? The cost of governance during Jonathan's administration is examined in this study. It examines the cost of government from a thematic perspective, emphasizing its main points with specific examples. According to the paper's conclusion, the so-called clause of "senior ministers and junior or ministers of state" has led to the current unhealthy rivalry and widespread bitterness, but it has also resulted in needless waste of public funds in the payment of entitlements due to over-bloated administrative costs.  

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

Increasingly fierce business competition forces companies to look for innovations and strategies to maintain customer satisfaction and trust. PT Quinsha Trans Jaya, a tourism transportation services company, faced problems in providing service information and collecting customer feedback. To overcome this, a website-based customer relationship management system is needed. This system is expected to improve operational performance, facilitate purchases, and provide complete information to customers. The development of the system uses the Rational Unified Process (RUP) method and aims to help PT Quinsha Trans Jaya retain and attract new customers. The customer relationship management information system built will focus on service transactions through the website. Then this system has information features related to rentals and purchases as well as available promotions. There is also a reward feature, feedback from customers that helps companies increase customer loyalty.

Intergovernmental relations and local government performance in Nigeria's Imo State were the subjects of this study. Secondary data was gathered by reviewing textbooks, journals, magazines, online resources, and published and unpublished materials. Primary data was gathered by administering questionnaires to 270 respondents, who were selected from a sample population of 30 employees from each of the nine (9) local governments, three of which were chosen from each senatorial zone. According to the report, intergovernmental connections make sure that the various governmental levels use human and material resources effectively and efficiently. In a true federalism, it fosters the development of cooperation rather than rivalry. However, local governments lack sufficient funds, particularly from the state government. The effectiveness of local government is impacted by the usage of Transition Committees, Caretaker Committees, and even Sole Administrators. The researcher suggested that in order to address the irregularities, local governments should have elected governing bodies, practice true federalism, apply the rule of law principle, have their constitutionally specified areas of jurisdiction, and grant local governments autonomy. All of the aforementioned will guarantee that Imo State's local governments operate effectively

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

This study aims to analyze the “influence of the number of tourists, the number of tourist objects on the original revenue of North Lombok Regency in 2014-2023”. The type of research used in this study is quantitative research with an associative approach. The type of data used in this study is time series data. The data is processed using the Eviews version 10 application using the Multiple Linear Regression analysis method. The results of this study indicate that partially the independent variable Number of Tourists (X1) has a significant effect on the dependent variable, namely Regional Original Income (Y). While the variable number of tourist objects (X2) has no significant effect on local revenue (Y). The test results simultaneously Test (F) obtained that the independent variable (Number of Tourists and Number of Tourist Objects) has no significant effect on the dependent variable, namely Regional Original Income (Y) of North Lombok Regency.

This research aims to analyze the implementation of the principle of good faith in endorsement agreements between online shops and influencers. This principle requires each party to act honestly, transparently, and fulfill their obligations in accordance with the agreement. However, in practice, endorsement agreements often face obstacles, especially in meeting the agreed promotion schedule. This research uses an empirical legal method with a descriptive qualitative approach. Data were obtained from interviews with online shop owners, literature studies, and document analysis of endorsement agreements. The results showed that the implementation of the principle of good faith was not optimal, especially at the post-contract stage. Influencers postponed uploads several times without clear certainty, causing uncertainty for online shops in their marketing strategies. The absence of a penalty mechanism in the agreement left online shops without legal protection against such delays. This research emphasizes the importance of drafting more detailed agreements and ensuring transparent communication between the parties to ensure that the endorsement agreement runs in accordance with the principle of good faith. It is hoped that the results of this study can provide insights for online shops and influencers in designing endorsement agreements that are clearer and beneficial for both parties.

Banners are a simple yet highly effective promotional strategy for MSMEs. With attractive designs and strategic placement, banners can increase business visibility and attract more customers, thus contributing to local economic growth. The installation of banners as a promotional strategy for Micro, Small, and Medium Enterprises (MSMEs) has been proven effective in increasing product visibility and sales. The discussion in this Community Service activity report describes the activities to promote MSMEs that take place in the Sepinggan Baru village. So, to support these activities, visual media is needed that can help optimize the promotion of MSMEs by installing banners. Banners are designed in various sizes that can be attached to MSMEs, so that villagers who have MSMEs can easily place the position of the banners to be installed. KKN students of Sepinggan Baru Village who are banner instructors and help install banners and RT.17 community members are very enthusiastic and grateful for the banners we provide, because it makes it easier for them to promote their businesses. The results of this activity show that the objectives of the activity were carried out well and the residents of RT.17 Village Sepinggan Baru who have MSMEs were very appreciative.

This research aims to analyze the influence of the work environment and work discipline on employee performance at PT. Yasmin Amanah Media. This research uses quantitative methods by distributing questionnaires to 42 employees and the data is analyzed using validity tests, reliability tests, classical assumption tests, hypothesis tests, and coefficient of determination tests with the help of the SPSS version 25 application. The results of the research show that the work environment and work discipline are together have a positive and significant effect on employee performance with an R Square value of 0.572 which indicates 57.2% or 57% (value after rounding). A safe and comfortable work environment and good work discipline can achieve employee performance that is as expected by the company.

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy but face various challenges, such as limited innovation, market access, and less-than-optimal business strategies. This community service activity aims to increase the capacity of MSME players through education regarding business optimization with innovative and strategic approaches. The methods used include training, mentoring, and implementing simple technology to increase the competitiveness of MSMEs. The main focus of education includes product development, digital marketing, financial management, and adaptation strategies to market changes. It is hoped that the results of this activity will increase the understanding and skills of MSME players in managing their businesses more effectively and sustainably. With this education, MSMEs can be better prepared to face business challenges, increase productivity, and expand their market reach.