This study aims to analyze the village government's management of village funds to increase the empowerment of rural communities in the Wonosobo Regency. Several villages in Wonosobo Regency were selected based on the classification of the Building Village Index, including Krasak, Blederan, Kebrengan, and Derongisor. This study uses a qualitative method with a descriptive approach. Data collection techniques used are interviews, documentation, and observation. Interviews were conducted with informants from village officials and community representatives. Data analysis was carried out with data collection from interview transcriptions, direct observations, and documents. The study results indicate that the management of village funds carried out by the village government in Wonosobo Regency has paid attention to aspects of accountability and transparency. In addition, the use of funds is also right on target, prioritized for community empowerment. Overall, good management of village funds has increased empowerment and provided benefits to communities in various areas.Keywords: Village Funds; Accountability; Transparency; Village Community Empowerment. AbstrakPenelitian ini bertujuan untuk menganalisis pengelolaan dana desa untuk peningkatan pemberdayaan masyarakat desa di Kabupaten Wonosobo. Beberapa desa di Kabupaten Wonosobo dipilih berdasarkan berdasarkan klasifikasi Indeks Desa Membangun, meliputi Desa Krasak, Blederan, Kebrengan, dan Derongisor. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan yaitu wawancara, dokumentasi dan observasi. Wawancara dilakukan terhadap informan dari aparatur desa dan perwakilan masyarakat. Analisis data dilakukan dengan pengumpulan data dari transkripsi wawancara, observasi langsung dan peninjauan dokumen. Hasil penelitian menunjukkan bahwa pengelolaan dana desa yang dilakukan oleh pemerintah desa di Kabupaten Wonosobo telah memperhatikan aspek akuntabilitas dan transparasi. Selain itu, penggunaan dana sudah tepat sasaran untuk pemberdayaan mayarakat. Secara umum pengelolaan dana desa yang baik telah meningkatkan pemberdayaan dan memberikan manfaat bagi masyarakat di berbagai bidang.Kata Kunci: Dana Desa; Akuntabilitas; Transparansi; Pemberdayaan Mayarakat Desa.

This study aims to provide empirical evidence of the effect of business strategy on the management and operational performance of the company's environment. This study examines business strategy as a company's fundamental element in corporate decision-making. It focuses on prospector and defender business strategies as strategies at opposite extremes of the continuum. The research sample is non-financial companies listed on the Indonesia, India, and China Stock Exchanges. The final sample in this study consisted of 869 company observations and years, with the research period from 2015 to 2019. Data analysis was carried out by panel data regression using STATA 17 tools. We found that the company's business strategy had a significant effect on environmental management performance and the environmental and operational performance of the company. Overall, prospector and defender business strategies have different tendencies towards the level of environmental management performance and environmental and operational performance. Companies with a prospector business strategy can maintain their environmental externalities well even though they have a lower level of environmental management performance. Meanwhile, a company with a defender business strategy managerially has a strategic planning system that has been stable but tends to limit involvement in environmental activities in real terms with cost considerations. This research can illustrate for regulators to consider proactive environmental policies for companies.

This study aims to examine the effect of the company's financial condition on the earnings management behavior of companies in the Asian region. This study extends the existing research model by presenting a cross-country analysis of the relationship of financial conditions, which is specifically divided into three zones, namely financial distress, gray zone, and excellent financial condition, with corporate earnings management. The sample in this study consists of companies listed on stock exchanges of countries in Asia, with an observation period from 2009 to 2019. This study provides empirical evidence that supports the relationship between financial condition and company earnings management, which shows that earnings management is used as a tool by the management of companies that are under financial pressure to distort the quality of reported information, thereby creating a bias in the interpretation of company performance. This study proves that the characteristics of the company's financial condition, both in the safe zone, gray zone, and excellent zone, affect the pattern of company earnings management practices. This study measures earnings management using the discretionary accrual method so that it only captures earnings management practices that are part of the company's discretionary accrual management policy. Research can study earnings management further with the real earnings management approach to examine the effect of the company's financial condition on the distortion of earnings information through the company's actual activities.

This study aims to obtain empirical evidence on the effect of earnings management on company's investment decision making, as well as to see indications of the framing effect caused by earnings management on the company's investment behavior. The sample of this study includes all manufacturing companies listed on the stock exchanges of countries in Southeast Asian region with an observation period from 2009 to 2019. The results indicate a positive and significant effect of earnings management on management investment decisions. Meanwhile, the framing effect is believed to arise as a result of earnings management practices and also influences managers in viewing further as a consideration for making company investment decisions. Keywords: Earnings Management; Investment Decision; Framing Effect.