This research aims to test and prove empirically about the effect

Pengabdian  ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian ini akan dilaksanakan selama 1 bulan. Program ini akan dilakukan oleh 6 (enam) orang dosen dengan kolaborasi kepakaran pada 4 bidang. Bidang tersebut di antaranya bidang akuntansi manajemen, akuntansi keuangan, manajemen pemasaran dan  sistem informasi serta 1 mahasiswa di bidang manajemen pemasaran dan akuntansi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo, dan pendampingan. Kegiatan penyuluhan ini disambut antusias oleh para pengrajin kapuk dan berharap dapat dilakukan secara intens di desa mereka karena telah memberikan insight. Penyuluhan ini memberikan insightbaik bagi pengabdi maupun peserta. Hal ini dikarenakan pengabdi dapat melihat langsung berbagai permasalahan yang dihadapi oleh para pengrajin, terlebih di masa pandemi Covid-19 ini.  Hasil pengabdian ini menunjukkan perlunya dilakukan bimbingan secara teknis dalammembangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Kapuk Craft Business Group Sustainability In Dalaka Village Through The Patronage Strategy This service aims to generate and develop the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners. This strategy is urgently needed by partners as a recovery effort for business sustainability that must be carried out by partners during the Covid-19 pandemic. The implementation of this service program will be carried out for 1 month. This program will be carried out by 6 (six) lecturers with collaboration of expertise in 4 fields. These fields include management accounting, financial accounting, marketing management and information systems and 1 student in marketing management and accounting. The transfer of science and technology to partners is carried out through counseling in three forms, namely material presentation, demonstration, and mentoring. This outreach activity was enthusiastically welcomed by the kapok craftsmen and hoped that it could be carried out intensely in their village because it had provided insight. This counseling provides insight for both devotees and participants. This is because servants can see firsthand the various problems faced by craftsmen, especially during this Covid-19 pandemic. The results of this service indicate the need for technical guidance in generating and developing the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners.

This study aims to examine the effects of peer influence and outcome expectancies on fraud in local government asset management. This study is also to analyze moderating effect of the internal control system between peer influence and outcome expectancies on the fraudulent behavior. By utilizing purposive sampling method to obtain data from government units of Palu City and by using PLS with the help of WarpPLS software, the results show that peer influence has a positive effect on fraudulent behavior, while outcome Expectancies have a negative effect on the fraudulent behavior. Moreover, internal control system is able to moderate the influence of peer influence and outcome expectancies against fraudulent behavior. The results would imply that strong internal control system is more likely able to reduce or weaken the influence of peer influence on fraudulent behavior.

This study analysed Indonesian local government budgeting model based on the Disaster Risk Index (DRI). This study used a sample of local governments in Indonesia consisting of provincial, regency and municipality levels, especially for 2015–2019 data with a final sample of 2609 observations. The results of the analysis and testing showed that most of the Indonesian local governments fall into the high category in the DRI. The DRI has a positive effect on the Disaster Response Emergency Fund (DREF). The results were robust to the differences in DRI measurements, both using scores and DRI categories. This study also found that the DRI has been used as the basis for budgeting regional expenditures. The budget was allocated in disaster-related public procurements such as public service, housing, public facilities and public health. The budgeting for the implementation of economic and social functions was not influenced by the DRI. Instead, the DRI was found to have a negative effect on the implementation of environmental functions. The findings showed that in general, DRI has been used as the basis for budgeting for regional disaster management, but it is still limited to functions related to disaster emergency response. The budgeting of functions related to the prevention stage has not been optimally carried out, especially by mitigating natural hazards through strengthening the quality of the environment.Contribution: The results are expected to contribute to the local government to improve disaster resilience through strengthening regional financial funding.

This research aims to examine the influence electronic monitoring utilization of budget implementation, organizational commitment, and human resource competence on the performance of budget implementation (A Survey at the Regional Office of the Ministry of Religion of Central Sulawesi Province). The data were collected through questionnaires and analyzed using the multiple linear regression method. The population in this research was all officials and staff related to budget management, as many as 52 people divided into 8 work units. The number of samples in this research was 43 respondents. The data analysis technique in this research used the IBM SPSS Statistics 21 program. The results show that using electronic monitoring of budget implementation, organizational commitment, and human resource competence simultaneously significantly affected budget execution performance. The results of the partial test show that the use of electronic monitoring of budget execution has a significant effect on the performance of budget execution, the partial test of organizational commitment has a significant effect on the performance of budget execution, and the partial test of human resource competence have a significant effect on the performance of budget execution.   Keywords: Electronic Monitoring, Budget, Organizational Commitment, Human Resource Competence and Performance.