This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the number of samples used were 57 villages receive funding villages in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the competence of personnel and internal control systems significant effect on the prevention of fraud village financial management, as well as the moderating influence of morality proven competence of personnel and internal control systems to the prevention of fraud in the management of village finances.

Vannamei shrimp is a species of shrimp that has high economic value. In the process of trading vaname shrimp, there are different price classes. Determination of the price class of vaname shrimp is based on the size of the shrimp. But in the post-harvest process, the sorting of vaname shrimp is still done manually, namely by placing the white shrimp on a flat table and then separating it by size so that it takes a long time and the level of accuracy of the sorting process also becomes imprecise, as is done by cultivating in the coastal area of ​​Madura, this is due to the limitations of available shrimp post-harvest processing equipment. In addition, the limited supply of electrical energy for the coastal area of ​​Madura is also another factor that hinders the post-harvest process of vanname shrimp. The purpose of this study is to design and create a vannamei shrimp sorting system based on image processing. In processing this shrimp image using the Background Subtraction method. The Background Subtraction method is used as a separator between the object and the background. The sorting process is based on the size detection of shrimp by using the blob detection algorithm. BLOB (Binary Large Object) detection is an image segmentation method based on region growing. The goal is to analyze textures specifically and accurately. Because blob detection distinguishes colors that have thin gradations. Based on the tests that have been carried out, the average accuracy of the system in sorting vannamei shrimp is in the range of 90%.

The government as the provider of public services often creates dissatisfaction for the community, this shows that there is still a lack of implementation of good governance, which can lead to maladministration and harm the community. The purpose of this study was to describe the conditions of the implementation of Good Governance on the process of public services and the quality of public services provided by the District government to the community. The research method used is descriptive qualitative in order to explore the problems and modes of public service delivery in sub-district units. Based on the research findings, it shows that overall the implementation of public services observed from 9 aspects or elements in the four sub-districts in Pekalongan City can be said to be relatively good enough and even good in its implementation. In general, the problems that are obtained from the results of all observed aspects that occur in the four (4) districts are related to the 6th point of implementing competence, the 8th point of complaint handling, and the 9th point of infrastructure. The results of this study indicate that descriptively, the implementation of Good Governance which is observed from the aspects of transparency and accountability has generally been applied in the organization of the four sub-districts in Pekalongan City but has not been fully implemented properly. Meanwhile, inferentiallly the implementation of Good Governance has a positive and significant effect on public services in the four districts with different levels of influence in each District Office.