This study aims to determine the Accountability of village fund Management to improvedevelopment in Sajang Village, Sembalun District, which consists of five stages, namelyPlanning, Implementation, administration, reporting and accaountability.This type of research isa case study using a descriptive analysis approach. In this study, the techniques of datacollection use are interviews, questionnaires and documentatation. The data analysis techniqueuse in this study is a quanlitative descriptive analysis technique.The results of this study indicatethat the planning, implementation, reporting, administration and accountability system ofaccountability has applied the principle of accountability. Thia is evidenced from the results ofinterviews with documentation and questionnaires.

Processing raw materials into a product with higher  value added is a positive endeavor, to provide higher benefits for the welfare of society. Seaweed as one of the mainstay commodities in the West Nusa Tenggara region will provide high benefits if it is successfully processed into products with a higher selling value than if it is sold as a ra product. This study aims to determine the  value added  of processed food products made from seaweed, namely seaweed rengginang,  seaweed kripik and seaweed crackers which are processed by the "ARES" Business Group in Karangbaru Village, Mataram City. The research method is descriptive, and value added analysis is based on the Hayami Method. From the calculated of value added , it turns out that the value added of seaweed kripik produces the highest value added, which is Rp. 111,400,- per kilogram of processed seaweed, then the  value added of seaweed crackers is Rp. 98.000, - and the added value of seaweed rengginang  is Rp. 78,050,- Furthermore, it is suggested to the “ARES” Business Group if the demand for seaweed kripik is relatively good, the production of seaweed kripik needs to be increased in capacity in the future, and the “ARES” Business Group to continue to be creative in making products made from seaweed to be processed into superior products, as an effort to increase the  value added of raw materials into products with higher value added

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.