Accountability of local governments in the implementation of policies should be presented in the quality of financial statements. Government Regulation No. 24 Year 2005 describes the characteristics of financial statement as a normative measurement that reflects accounting information to fulfil its purpose to be relevant, comparable and understandable. This study uses the regional finance manager (PPKD)−regional work unit (SKPD) in Karesidenan Pati Indonesia as the population consisting of 6 districts, such as, Jepara, Kudus, Pati, Rembang, Blora and Grobogan with the total of 113 SKPD. By using random sampling technique, 73 respondents are chosen. This study uses multiple regression analysis in analysing its data. The result show that human resource policies have an effect on the quality of region financial statement; implementation of regional financial accounting system also has an effect on the quality of region financial statement; but, this study cannot prove the audit of Indonesian Supreme Audit Institution (BPK) as a moderating variable in the relationship among human resource policies and implementation of regional financial accounting system on the quality of region financial statement.
High number of non performing financing (NPF) has a negative impact on Islamic Microfinance (BMT), that problems affect to financial performance in low condition, liquidity problems, as well as difficulties in covering operational costs, difficulties to payback financial obligations, and BMT will eventually losses then will be converted by reducing the amount of capital. That things will be resulting in the threat of sustainability. The aims of this study, are explain the strategies used by BMT`s in Jepara to solve their NPF. The research method used a descriptive qualitative approach, this research used purposive sampling, the criteria is the key person in carrying out steps to resolve NPF in their institutions. The research finding is, there are strategies to overcome the problems of high NPF. The strategy used by 2 models, first preventive action in the form of forming strong financing organs and carrying out effective financing analysis second curative action after the financing is disbursed (1) Customer Nurturing (2) Rescheduling, (3) Reconditioning, (4) Restructuring, (5) Collateral Confiscation through litigation and non-litigation. Other findings is (6) The strategy as solution through the organizational path that became afiliation of the KSPPS BMT.
Andil Jaya Bakery is one of the home bakery industries in the village of Bugo Jepara. Based on the observations result made by the team, the partner’s problems were the lack of productivity and product innovation so that the development of partners' businesses did not develop maximally. The purpose of this service program is to provide training and assistance on product innovation. The methods used are; 1) on the product aspect, the team give fasility to partners by give them a planetary mixer; and 2) in the production aspect, the team conducts activities and product innovation training. The result of this activity is the creation of bread product innovations in the form of roti sisir and roti kasur with various flavors, namely chocolate, pineapple, strawberry and cheese. Keywords: product innovation, home bakery industry, regional superior products ABSTRAKAndil Jaya Bakery merupakan salah satu home industri roti yang ada di desa Bugo Jepara. Berdasarkan hasil observasi yang telah dilakukan oleh tim, permasalahan yang dimiliki oleh mitra adalah kurangnya produktifitas dan inovasi produk sehingga perkembangan usaha mitra tidak berkembang secara maksimal. Tujuan dari pengabdian ini adalah untuk memberikan pelatihan dan pendampingan mengenai inovasi produk. Adapun metode yang digunakan adalah; 1) pada aspek produk, tim memberi vasilitas kepada mitra dengan memberikan alat mixer planetary; dan 2) pada aspek produksi, tim mengadakan kegiatan dan pelatihan inovasi produk. Hasil dari kegiatan ini adalah terciptanya inovasi produk roti berupa roti sisir dan roti kasur dengan berbagai varian rasa, yaitu coklat, nanas, strawberi dan keju.Kata Kunci: inovasi produk, home indutri roti, produk unggulan daerah
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