This study aimed to determine the impact of village funds on development and welfare in Bantul Regency Special Region of Yogyakarta. The study was conducted by comparing indicators of development and welfare between before and after the village funds. The sample of the study was 75 villages of Bantul Regency. The data analysis used paired sample t-test to saw the impact resulting from the allocation of village funds. The test results showed that there were significant differences in physical development and community welfare between before the existence of village funds and after the village funds were given. These results indicated that the provision of village funds by the government has an impact on physical development and community welfare in the Bantul Regency Special Region of Yogyakarta.

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As an emerging country, The Regional Public Service Agency in Indonesia is currently allowed to manage their finances independently. The transformation into a regional public service entity was followed by several consequences, one of which was related to the reporting process to the readiness to be audited by the government external auditor. Information technology is able to facilitate the preparation of financial statements, however, the design of information systems in a bureaucratic environment requires a specific subscription. This design requires defining the architecture of information use. This research resulted in a blueprint with an Enterprise Architecture Planning (EAP) approach as the basis for designing financial information systems. In addition, this research also used the Software Process Improvement (SPI) approach to improve the success of information systems. Information technology becomes a vital requirement considering many demands and obligations of BLUDs in terms of financial reporting and performance. The existence of this Enterprise Architecture Model aims as a bridge between organizational goals and information technology to meet these requirements. The results of this study are blueprints of financial software design, especially for BLUD in the health sector in Indonesia.

In performing business activities, companies must have adequate capital. The capital can be obtained from internal and external parties of the companies. However, companies tend to get maximum capital from their internal parties. This can be done by offering stocks in Stock Market. A company’s first stock offer in stock market is called Initial Public Offering (hereinafter referred to as IPO). IPO is a complex decision because it will cause loss and new costs, so it will influence corporate financial performance. The purpose of performing IPO, aside from getting additional cash, is also to demand companies to improve their performances, including financial performance. Corporate financial performance can be measured by financial ratios. This study used nine financial ratios in measuring corporate financial performance. The nine ratios represent financial performance, i.e. efficiency, profitability, leverage, liquidity and dividend payment. With additional cash from performing IPO, those financial rations can be increased. Liquidity ratio is one of the ratios directly influenced by increasing when a company receives cash from performing IPO. Efficiency and profitability financial performances are expected to increase with a significant increase of sales. Meanwhile, leverage financial performance can increase because total own capital will be bigger than the capital of external parties. However, there is indication that many companies performed window dressing in their financial statements before performing IPO. So, after performing IPO, their financial statements aren’t as attractive as before IPO. Therefore, this study measured the impact of performing IPO on corporate financial performance.

The sales system in the form of a pyramid scheme is prohibited in Article 9 of Law Number 7 of 2014 concerning Trade because it can harm the people who are its members. In the pyramid scheme sales system, the concept is almost close to the concept of a multi-level marketing sales system, which creates opportunities for companies by running a pyramid scheme that bills itself as an official multi-level marketing company. This study aims to analyze the positive law on the prohibition of distribution business actors in the application of the pyramid scheme system and about the efforts to overcome criminal acts by implementing a pyramid scheme system in the distribution of goods. This study analyzes the main problems with the scope and identification of the problems through the Normative Juridical Approach with descriptive analytical research. The existence of various forms of driving factors for the development of companies with a pyramid scheme sales system is the characteristic of most Indonesians who want to have large income instantly, with public awareness and law enforcement officials about the dangers of pyramid schemes that are still lacking, so that the distribution of goods with a pyramid scheme system is carried out by If business actors make mistakes or violate regulations from the government regarding pyramid scheme businesses, those who carry out such actions will be subject to sanctions either by fines or imprisonment.