Abstract This paper utilizes NVivo 12 Plus, a type of qualitative data analysis software, for
qualitative document content analysis as a means of understanding informal fiscal …

Dalam pengelolaan dana desa dituntut adanya suatu aspek tata pemerintahan yang baik
(good governance) dimana salah satu pilarnya adalah akuntabilitas. Alokasi dana yang …

Village funds have not been used optimally for village development. Some cases of
misappropriation of village funds occur due to a lack of accountability in the use of village …

Non-tax revenue (NTR) is a source of national revenue that has significantly grown over the
last two decades in Indonesia. Apart from the achievement of NTR in the national budget …

Transparency and accountability are essential components of democratic government and
governance, nationally and locally. In recognition of their core significance, this note (as part …

The study aimed to develop indicators to measure the implementation of a new model for
internal auditors in government organizations and their support of good public governance …

Indonesia has 14 million ha of degraded and marginal land, which provides very few
benefits for human wellbeing or biodiversity. This degraded land may require restoration …

Purpose This paper aims to analyse the implementation of Islamic principles and values
within the budgetary management of one of Indonesia's local governments, that of Aceh …

Determinan Kualitas Opini Audit Pemerintah Daerah ditinjau dari Ketidaktaatan terhadap
Regulasi dan Kelemahan Sistem Pengendalian Internal. Studi ini hendak menguji …

The purpose of the research to test the effect of accountability, transparency, participation,
and supervision on the performance of budget based on the value for money in OPD …