Akuntabilitas merupakan salah satu faktor yang menentukan kualitas laporan keuangan. Dengan akuntabilitas yang baik, kualitas pelaporan keuangan dapat memberikan informasi yang andal dan andal. Dalam survei ini, kami menggunakan 25 desa yang terdiri dari 25 desa dan responden pengelola keuangan dari tiga desa kecamatan di Provinsi Rejang Lebong, yang terdiri dari total 175 responden, untuk menentukan desa yang ada di kabupaten Rejang Lebong. pengelolaan. Variabel yang digunakan dalam penelitian ini adalah kualitas pelaporan keuangan, kemampuan desa dalam mengelola keuangan, dan sistem pengendalian intern. Hasil uji hipotesis dan penelitian menggunakan regresi linier berganda menunjukkan bahwa kualitas pelaporan keuangan, kemampuan perangkat pengelolaan keuangan desa dan Sistem Pengendalian Internal berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa.

This study was to determine the role of People's Business Credit on Profit at  MSMEs Mangleng Chips Ms. Rika in Bukit Barisan Village and to determine the  impact felt by MSME actors from the funds obtained from KUR. This study used  quantitative data with primary data sources and secondary data sources. While  the data collection method is the method of observation, interviews,  documentation, and internet research. This analysis uses the growth ratio analysis method. The research data shows that there is no decrease in income. It is known that the  role of KUR has an impact on the development of MSMEs in Bukit Barisan  Village with economic growth of 49.82725% of income before using KUR. the  results of the analysis of income growth (Growth) showed a positive growth in the  income of MSMEs with mangleng chips in the village of Bukit Barisan as much as  49.82725%. The increase in income by a round of 50% can be said to be almost a part of the  initial increase from entrepreneurs. The researcher sees the use of people's  business loans as an opportunity to increase their business quite realistically. Keywords: People's Business Credit, Profit, MSME

Abstrack-This study aims to determine financial reporting on Pizza Zaza and Fera Kue using the UKM application. The object of this study is the financial statements of SMEs on Pizza Zaza and Fera Kue which were recorded in 2019. Transactions that were recorded using the UKM application version 2018.The results of this study are generally output from this SME application which consists of journals, ledgers, trial balances, profit and loss, and balance sheet reports for one year. Based on the results of the SME application output obtained financial statements during 2019 including a trial balance of IDR 297,537,100.00, profit and loss of IDR 31,932,500.00 and a balance sheet report of IDR 262,883,100.00.

The purpose of this study was to find out the application of the fixed asset depreciation method at PT.Ramarinda Padang Ulak Tanding. The depreciation method used in this study is the Straight Line and Decreasing Balance Method. The fixed assets calculated for depreciation are machines that are included in group assets with a depreciation rate of 5% for the Straight Line Method and 10% for the declining balance method with a 20-year economic life, namely the Exsa and  Loader type machine. The results of this study can be concluded that the Straight Line depreciation method produces a yearly depreciation expense with a fixed amount  which is Rp. 40.000.000 to a Loader machine and Rp. 37.500.000 to Exsa Machine  while the Decreasing Balance method produces a smaller depreciation load each year which is Rp 11.887.947,524 to Loader machine and Rp 10.167.435,460 to Exsa Machine.

ABSTRACT-The purpose of this study was to determine financial performance through financial ratios, namely profitability ratios and solvency ratios. The secondary data used is obtained from the annual report of PT Indoritel Makmur Internasional Tbk for the 2016-2020 period which consists of Return On Assets (ROA), Return On Equity (ROE), Debt Equity Ratio (DER) and Debt Ratio. Financial performance analysis is carried out comparatively by comparing financial ratios during the 2016-2020 period and by comparing the financial ratios of PT Indoritel with similar companies, namely PT Alfaria Sumber Trijaya Tbk. The results of the analysis show that the Profitability Ratios of PT Indoritel, namely ROA and ROE, have a downward trend during the 2016-2020 period, but the solvency ratios, namely DER and Debt ratios, show an increasing trend during the 2016-2020 period, while for comparative analysis using the ratio comparison of similar companies, namely PT Alfaria Sumber Trijaya Tbk shows that for the profitability ratio, PT Alfaria is better than PT Indoritel, on the contrary for the Solvency Ratio, namely DER and Debt Ratio, PT Indoritel is better than PT Alfaria Sumber Trijaya Tbk.