<em>This study aimed to examine the relationship between related party transactions and earnings management. The sample of this study was companies listed on the Indonesia Stock Exchange for the 2017 and 2018 period. The result shows that related party transaction (sales and expense) has a negative effect on accrual earnings management. It indicates that firms use related party transactions (sales and expense) as substitutes for earnings management especially accrual earnings management.</em>

BUMDes Kayu Bawang which is located in Gambut, Banjar Regency, South Kalimantan is one of the BUMDes that has received village funds and has initiated several business activities such as duck farming, savings and loan businesses and building blocks. The success of BUMDes Kayu Bawang depends on BUMDes management related to planning, organizing, actualizing, controlling and evaluating (Yuliani, 2017). These five things have not been implemented optimally in the management of BUMDes Kayu Bawang so that the business unit they have started has failed. The failure of the business unit at the Kayu Bawang BUMDes is also related to the transparency and accountability of the financial management of village funds. Where the preparation of financial reports on BUMDes is the main obstacle due to the limited ability of human resources in managing BUMDes. Therefore it is necessary to design an appropriate application, training and assistance in the planning and preparation process of the BUMDes Kayu Bawang financial report. The right technology aplication is needed so that BUMDes Kayu Bawang can compile financial reports in an integrated manner in the context of transparency and accountability. The Ministry of Finance's Guidelines on BUMDes Financial Reports state that reports prepared by BUMDes managers must comply with Financial Accounting Standards.Keywords: BUMDes, Financial Reports, Financial Accounting Standards

Dalam pengelolaan keuangan BUMDes Mandi Kapau Timur masih terdapat kendala dalam pengolahan laporan keuangan karena keterbatasan sumber daya manusia dan sistem informasi yang belum memadai. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk melakukan pendampingan pembuatan laporan keuangan pada BUMDes Mandi Kapau Timur. Metode yang digunakan adalah pendampingan yang diberikan kepada pengelola BUMDes Mandi Kapau Timur untuk mengoperasikan aplikasi untuk membuat laporan keuangan. Melalui kegiatan pendampingan yang dilakukan, pengelola BUMDes Mandi Kapau Timur berhasil mengoperasikan aplikasi dan membuat laporan keuangan secara mandiri.

<p><em>This research aimed to determine the implementation of the concept of </em><em>V</em><em>alue for </em><em>M</em><em>oney in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research </em><em>wa</em><em>s</em><em> </em><em>qualitative research with the object studied </em><em>wa</em><em>s data on the realization of performance and financial achievements contained in</em><em> the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency </em><em>during</em><em> </em><em>2016-2019. </em><em>The d</em><em>ata analysis technique </em><em>wa</em><em>s </em><em>Q</em><em>ualitative </em><em>D</em><em>escriptive based on three elements in the concept of </em><em>V</em><em>alue for </em><em>M</em><em>oney such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets </em><em>at</em><em> BPKAD </em><em>of </em><em>Banjar Regency were considered to be able to realize the budget accountability because</em><em>,</em><em> in terms of budget management</em><em>,</em><em> it was economical and efficient even though it did not meet </em><em>the </em><em>effective criteria because it had not been able to achieve the targets set. During the 2016-2019</em><em> </em><em>budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria</em><em>. In addition, </em><em>the effectiveness test obtained a ratio of 85.06% with ineffective criteria.</em></p>