The number of fraud cases in Village-Owned Enterprises (BUMDes) necessitates the implementation of accountability in order to reduce the potential for corruption or other forms of fraud within the BUMDes entity. Meanwhile, research on accountability in BUM Desa has received little attention. This paper aims to study an accountability model based on Sustainable Livelihood Assets, which include accountability based on asset potential (natural, physical, financial, human, social and cultural assets) that has been institutionalized in the management of BUMDes. This study uses a descriptive qualitative approach with content analysis method and as theoretical triangulation also uses data in the form of interviews with BUMDes directors and staff, village heads, and the community. The result Legal, policy, and compliance accountability for aspects of governance is the main foundation for complying with the regulations set in BUMDes, which states that BUMDes problems in their management are required elements of prudence that prioritize transparency and accountability. Managerial Accountability that emphasis in the managerial aspect is on how to embed the institutional elements of BUMDes that are patterned on administration, reporting, and accountability. It is possible that the procedural system for managing BUMDes includes several aspects such as social for institutional strengthening, the transformation of the environment into management, and the development of BUMDes.
Tanggal masuk 24-08-2019The purpose of this study is to analyze e-budgeting process as an initial basis for the implementation of regional finances that is expected to narrow the opportunity to abuse the authority of officials and implementers of regional financial budgets. The research method was carried out with a case study in the Batu City Government in the year before and after the implementation of e-budgeting. The results indicates that prior the implementation of e-budgeting many errors occur in manual budget entry and after the implementation of ebudgeting proves that the implementation of e-budgeting has undergone several changes and progress but is urgently needed human resources in handling e-budgeting, support from officials, and coordination of all parties.
Dilema Akrualisasi Akuntansi dalam Pengelolaan Keuangan Daerah. Penelitian ini bertujuan untuk mendeskripsikan dilema pengelolaan keuangan daerah sebagai dampak akrualisasi akuntansi sektor publik. Penelitian ini memiliki urgensi karena asas akrual mengakibatkan perubahan situasi kerja dan pola pikir pimpinan. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa bendahara pengeluaran Kota Batu sebagai informan. Temuan penelitian menunjukkan bahwa dilema yang dihadapi oleh bendahara pengeluaran adalah ketidaksesuaian kompetensi. Selain itu, penelitian ini juga menunjukkan bahwa akrualisasi akuntansi juga menimbulkan potensi konflik dan korupsi. Komitmen setiap pejabat dan lingkungan sangat diperlukan supaya permasalahan dalam akrualisasi pengelolaan keuangan daerah dapat terselesaikan.
This community service activity aims to share knowledge related to online learning methods which is currently needed during the pandemic by using online learning media as a support for improving educational services to teachers and students in the use of the Google Classroom application at the TPQ Al- Amin, which is located in Sawojajar inside Al-Furqan mosque. The method used is a practical and educative training method through lectures, simulations, and practices Google Classroom application which are carried out offline and online through Google meets, zoom, and Whatsapp class meetings. The training materials include classroom management, teachers, students, content, assignments, and grades. The result of this activity is the achievement of equal abilities in understanding and mastering the Google Classroom application for TPQ teachers and students as a supporter of online learning so that it can run effectively.
A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization. Keywords: income tax art 21, income tax art 23, catering
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