The purpose of this study was to determine the implementation of the Village Revenue and Expenditure Budget (APBDes) in Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia. This research is motivated by the fact that several areas are still found related to irregularities in village financial management. Data collection techniques used in this study were interviews, observation. The data analysis method in this study used a descriptive analysis method with a qualitative approach. The resource persons in this study were the village head, village secretary, and village treasurer in Suka Ramai Village. The results of this study indicate that the APBDes program in Suka Ramai Village has implemented the concept of participatory development of rural communities as evidenced by the application of participatory principles. And the implementation of the APBDes program in Suka Ramai Village has implemented transparent, accountable, participatory principles in accordance with the Minister of Home Affairs Regulation (Permendagri) No. 113 of 2014.

In the last few weeks, it has been raining frequently in Medan and its surroundings. The intensity of the rain that falls is high enough to cause natural disasters such as floods and landslides. It is estimated that there are seven areas affected by flooding. This flood caused various difficulties among the people. Difficulties are in the form of, the difficulty of clean water, blankets, clothes and so on. In addition, the economic impact is also affected by flooding. Many agricultural land sectors were flooded, so many people failed to harvest. This paper aims to realize concern by helping others, getting used to giving alms, increasing ukhuwah Islamiyah, easing the burden on residents of flood victims and strengthening solidarity and togetherness with the people. The method used in this activity is fundraising for flood victims to the University for leaders/institutions and faculty leaders throughout UISU, through cellphones. If the funds have been collected, the team immediately comes to the destination, both at the rectorate and the faculty so that the collected funds can be recorded immediately. then with a certain duration of time, the granting of funds to the party who is entitled/deserves to receive it is carried out according to the results of the team's assessment which ends with taking documentation as evidence of the activity. Fundraising and providing compensation is UISU's contribution in supporting and assisting government programs for the benefit of the people.

Penelitian ini bertujuan untuk mendapatkan hasil analisis potensi beberapa sector ekonomi yang terdapat di Kabupaten Nias Utara. Sejak Tahun 2020, 2021, sampai 2022 Kabupaten Nias Utara memiliki potensi unggulan baik di sector pertanian, kehutanan, dan ekonomi dimana telah berkontribusi terhadap perkembangan Produk omestik Regional Bruto (PRDB) di Nias Utara sebesar 52,25% berdasarkan data statistik Kabupaten Nias. Hal ini terdapat didalam Sistem Penguatan Inovasi Daerah dimana salah satu strategi utama dalam pengembangan sistem inovasi yang mewadahi semua aktor untuk saling berinteraksi dalam rangka mencapai tujuan bersama dalam pembangunan suatu daerah. Berdasarkan Peraturan Bersama Kementrian Dalam Negeri Republik Indonesia Nomor 3 tahun 2013 dan Kementrian Riset dan Teknologi Nomor 36 tahun 2012 tentang penguatan Sistem Inovasi Daerah. Selain itu, dengan diterbitkannya Peraturan Pemerintah Nomor 38 tahun 2017 tentang Inovasi Daerah yang merupakan semua bentuk pembaharuan dalam penyelenggaraan pemerintahan daerah. Dari hasil PDRB (Produk Domestik Regional Bruto) pada tahun 2016 PDRB atas dasar harga berlaku Kabupaten Nias sebesar 2.966 milyar rupiah meningkat biladibandingkan dengan tahun 2015 yaitu 2.676 milyar rupiah. Sedangkan PDRB atas dasar harga konstan Kabupaten Nias sebesar 2.214 milyar rupiah meningkat bila dibandingkan dengantahun 2015 yaitu 2.108 milyar rupiah. Kondisi perekonomian Kabupaten Nias menunjukkan pergerakan menurun dari 6,35 persen pada tahun 2012 menjadi 5 persen pada tahun 2015. Dimana kondisi perekonomian di Kabupaten Nias sedikit membaik di tahun 2016 yang ditunjukkan dengan peningkatan pertumbuhan ekonomi menjadi 5,71 persen.

This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange. The research uses quantitative research methods. The data collected in this study will be analyzed using two methods, namely 1) Descriptive statistical method, the analytical tool used is the average (mean) and standard deviation 2) Hypothesis Testing, hypothesis testing is done by using multivariate test using logistic regression. The sample from this study used 43 manufacturing companies x in 3 years of research, 129 data on financial statements that were consistently listed on the Indonesia Stock Exchange for the period 2014-2016 were taken using the purposive sampling method. Based on Simultaneous Effect Analysis, it can be seen that α= 0.05 and degrees of freedom (df) = k = 5, where k is the number of predictor variables, the value of χ²(p) from the chi-square distribution table is 11.07048. Due to 6.266 < 11.07048 or -2(L0–L1) < χ²(p), it can be said that together (simultaneously), the five predictor variables (DER, ROA, SIZE, KAP, AUDCH) have no effect on the variable of timeliness of financial reporting.