This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia

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Tujuan dari pengabdian kepada masyarakat ini adalah pertama, pelatihan pencatatan keuangan BUMDes Asung Daya. Kedua, pendampingan penyusunan laporan keuangan BUMDes Asung Daya sehingga pertanggungjawaban dapat berjalan dengan lancar. Masyarakat sasarannya adalah pengurus BUMDes Asung Daya Desa Jatijajar. Metode yang digunakan adalah pelatihan dan pendampingan. Hasil kegiatan adalah pengurus BUMDes dapat melakukan pencatatan transaksi dengan benar. Setelah dilakukan pelatihan pengurus BUMDes dapat memahami pencatatan transaksi sederhana berdasarkan Standar Akuntansi Keuangan (SAK). Selanjutnya, setelah dilakukan pendampingan pencatatan transaksi, mereka dapat melakukan pencatatan transaksi dengan runtut berdasarkan penerimaan kas dan pengeluaran kas. Laporan keuangan yang berhasil disusun adalah laporan laba rugi. Laporan tersebut dibuat setiap tiga bulan sekali. Ketika pencatatanpun sudah menggunakan istilah baku sesuai SAK, sehingga mempermudah pihak eksternal memahami laporan keuangan tersebut. Pemahaman akuntansi sederhana sangat penting bagi keberlangsungan usaha sehingga dapat berdampak pada kemiteraan dan relasi bisnis. Pemahaman akuntansi juga dapat menjadikan penyusunan laporan keuangan yang benar sesuai dengan SAK.

This study aims to test digital literacy's impact on the quality of accounting learning with self-directed learning as a moderation variable. The learning process is often faced with problems relating to the quality of learning. The learning process's objectives have many essential aspects of being aware of, including digital literacy and self-directed learning capabilities. Digital literacy in education, especially in higher education, has the consequences of learning design by utilizing digital media to improve learning quality. This research uses a quantitative approach type. This research population is students of the Department of Accounting Education, Universitas Negeri Semarang, the year 2017, which has 75 students. The sampling technique is a saturated sampling. Data collection and retrieval methods using questionnaire poll. Data analysis techniques using IBM SPSS Statistic 26.0 regression moderation analysis, the year 2020. The results showed that digital literacy has no a significant and positive impact on the quality of learning, and selfdirected learning can moderate the positive influence of digital literacy on the quality of learning.

Most MSME actors cannot provide accounting information related to their business conditions. It is motivated by several things, such as the view of MSME actors that accounting practice is difficult. In addition, other obstacles are the educational background that does not understand accounting or bookkeeping and the lack of sufficient funds to hire accountants or buy accounting software. Therefore, there is a need for an accessible and integrated accounting bookkeeping innovation, one of which is in the Batik Cluster of Semarang City. The SMEs in the Semarang City Batik Cluster is part of the Regional Development Planning Agency (PEL) of Semarang City in 2021. The cluster members are 30 SMEs with an average workforce of 64 people. The batik cluster received training from various universities and trainers in collaboration with Bappeda Semarang, such as textile product training and paper stamped batik training. Not only that but accounting training is also provided in an application called SILARUM. This training is expected to be a solution for SMEs actors in making financial reports quickly, even though MSME actors do not have basic accounting. SILARUM is an integrated accounting application system capable of producing financial reports, namely statements of financial position, income statements, reports of changes, and reports of cash flows. The SILARUM system has a broader scope because it provides a cash flow report output. Mayoritas pelaku UMKM tidak mampu memberikan informasi akuntansi terkait kondisi usahanya. Hal ini dilatarbelakangi oleh beberapa hal seperti pandangan pelaku UMKM bahwa praktik akuntansi merupakan hal yang sulit. Disamping itu, kendala lain adalah latar belakang pendidikan yang tidak paham akuntansi atau tata buku, tidak adanya dana yang cukup untuk mempekerjakan akuntan atau membeli software akuntansi. Oleh karena itulah perlu adanya inovasi pembukuan akuntansi yang mudah dan terintegrasi salah satunya di Klaster Batik Kota Semarang. UMKM Klaster Batik Kota Semarang tersebut tergabung dalam PEL (Pengembangan Ekonomi Lokal) Bappeda Kota Semarang tahun 2021. Anggota klaster terdiri dari 30 UMKM dan memiliki rata-rata tenaga kerja sebanyak 64 orang. Klaster batik mendapatkan pelatihan dari berbagai perguruan tinggi maupun para trainer yang bekerjasama dengan Bappeda Semarang, seperti pelatihan produk tekstil dan pelatihan batik cap kertas. Tidak hanya itu, pelatihan akuntasi juga diberikan dalam aplikasi bernama SILARUM. Pelatihan ini diharapkan menjadi sebuah solusi bagi pelaku UMKM dalam membuat laporan keuangan secara mudah, walaupun pelaku UMKM tidak memiliki basic akuntansi. SILARUM merupakan sistem aplikasi akuntansi terintegrasi yang mampu menghasilkan laporan keuangan, yaitu laporan posisi keuangan, laporan laba rugi, laporan perubahan dan laporan arus kas. Sistem SILARUM memiliki scope yang lebih luas, karena dilengkapi dengan output laporan arus kas.

This study aims to examine the supervision quality effect of the village consultative body and community participation on the accountability of village fund management in Malacca Regency, East Nusa Tenggara Province in Indonesia. The research sample of 372 respondents was selected using accidental sampling technique. Data was collected by giving questionnaires directly to the respondents. The data results analysis show that the supervision quality of the village consultative body and community participation has a positive and significant impact on the accountability of village fund management.

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This study aims to investigate the effect of financial condition on the acceptance of going concern audit opinion with auditor switching as moderating variable. The existence of auditor switching as a moderating variable is the originality or novelty of the research that is different from the previous researchers. The population of this study is a manufacturing company consistently listed on IDX in 2012-2016 totally 124 companies. The Samples in this study was collected by purposive sampling method, obtained 28 manufacturing companies and analyzed 112 collected samples. This study propose and examine eight hypotheses with statistical analysis technique, and logistic regression analysis. The results showed that ratio of activity and solvency had significant effect on acceptance of going concern audit opinion. However, the liquidity, and profitability have no significant effect. Meanwhile, variable moderating can moderate the effect of activity on acceptance of going concern audit opinion. Conclusion of this study is factors that proven influence of going concern opinion are activity, solvency, and auditor switching. This study offered a theoretical and empirical contribution to the literature, such as empirical evidence that the auditor switching mediated the effect of financial statement condition on going concern opinion acceptance as a novelty of this research.