Penelitian ini bertujuan untuk mengetahui : 1) Penerapan Prinsip Akuntabilitas dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes). 2) Penerapan Prinsip Transparansi dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes). 3) Faktor pendukung dan Penghambat dalam penerapan prinsip Akuntabilitas dan Transparansi dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes). Variabel terdiri dari Akuntabilitas dan Transparansi sebagai variabel independen, variabel Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) sebagai variabel independen. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Penelitian ini dilakukan dengan menggunakan teknik observasi dan wawancara dengan pihak-pihak yang terlibat dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes). Hasil deskripsi dapat dilihat dari perbandingan Peraturan Menteri dalam Negeri Nomor 113 Tahun 2014 dengan hasil realisasi di lapangan. Pengelolaan Anggaran Pendapatan dan Belanja Desa dari tahap Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban secara garis besar sudah sesuai dengan Peraturan Menteri dalam Negeri  Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan, meskipun terdapat beberapa hal dalam Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban yang masih belum sesuai dikarenakan sumber daya manusia yang kurang mendukung.

This study aims to determine the effect of the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Equity (ROE). This study uses quantitative methods. The object of this research is the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) and Return On Equity (ROE). This research method is in the form of numbers and analysis using statistics. The data analysis technique in this study used parametric statistics. The results of this study indicate that simultaneously and partially the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect on Return On Equity (ROE). Fcount 1.955 > Ftable 3.130 then H3 is accepted and H3 is rejected. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity in Banking Companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, from the results of the t-test value, namely Tcount 4.261 > 1.667, it shows that Tcount is greater than Ttable so it can be concluded that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables have an influence on Return On Equity (ROE). Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Equity (ROE)

This study aims to determine the effect of sales revenue on MSME profit before tax on Rista Cell Kiosk, Jampang Kulon District. The population and sample in this study are financial statements namely sales revenue reports and earnings reports before taxes for the period of 2017 to 2019. This research technique uses the classic assumption test, multiple linear regression analysis and hypothesis testing. Data collection techniques using interviews, documentation, data realization (financial statements) and literature studies. After the data is collected, the test analysis in this study was carried out with the help of IBM SPSS 26 for Windows. The test results of multiple linear regression analysis show the equation   Y = 89480865,970 + 9,493 which means that if the sales revenue is zero then there is an increase in profits by 89480865, whilst the positive revenue coefficient of sales is 9,493 means that every increase in sales revenue will increase profit by 9,493. While the partial test results (t) show the t(count) of the sales revenue variable (X) that is equal to 4.009 and the t(table) is 2.032245 then the t(count) is 4.099 > t(table) 2.032245 and the significant value is 0.000 < 0.05. As for the level of sales revenue effect on earnings before tax is categorized as weak, this is shown from the results of the coefficient of determination test with an R Square value of 0.331 or 33.1%. It can be concluded that sales revenue affects earnings before tax or the hypothesis is accepted

Purpose – This research was conducted at the Office of Youth and Sports, Tourism and Creative Economy (Disporapar). The purpose of this study was to determine the influence of leadership dan motivation on the performance of employees of the Youth and Sports, Tourism and Creative Economy Services (Disporapar). Methodology/approach – The population in this study was 43   people from the Youth and Sports, Tourism, and Creative Economy Service (Disporapar). The method of determining samples in this study used saturated or census samples. The data used are primary data and secondary data. The data analysis method used is the multiple linear regression method. Findings – The findings demonstrated that motivation and leadership have a favorable impact on worker performance. Leadership and motivation had a 60.1% impact on staff performance, while other factors had a 39.9% impact. And the dominant variable that affects employee performance is the leadership variable, it can be concluded that the leadership in the Youth and Sports, Tourism, and Creative Economy Service (Disporapar) has been good in influencing employee performance.  Novelty/value –  This research discusses theories about human resources and contributes to expanding the literature on leadership, organizational culture, and employee performance from the organizational context.