Dana Desa dan Alokasi Dana Desa (ADD) diberikan dengan pemerintah desa sebagai Pelaksana Pengelola Keuangan Desa (PPKD) dengan kompleksnya peraturan dari berbagai kementerian. Dengan keluarnya Permendagri Nomor 20 Tahun 2018 yang menggantikan posisi bendahara dengan Kaur Keuangan sebagai pelaksana fungsi kebendaharaan, ditambah keluarnya Siskeudes V2.0 R.0.1, sehingga proses penatausahaan, pelaksanaan, hingga pelaporan Dana Desa dan Alokasi Dana Desa (ADD) menjadi semakin kompleks, karena bertambahnya jumlah dokumen, baik di penganggaran maupun pelaporan. Tidak hanya pembukuan dan pelaporan, Siskeudes juga mengcover aspek perpajakan dengan beragam pajak dari peraturan pusat maupun Peraturan Daerah (Peraturan Bupati). Oleh karena itu, hal ini menjadi rumit bagi PPKD. Pengabdian ini bertujuan memberikan pemahaman bagi anggota PPKD atas mekanisme sistem keuangan desa berdasarkan regulasi terbaru (termasuk pajaknya), hingga mekanisme Siskeudes V2.0 R.0.1. Metode pelaksanaan kegiatan pengabdian ini yaitu melalui sosialisasi, pelatihan, dan pendampingan, dengan subyek aparat pengelola keuangan Desa Gelangsar, Kecamatan Gunung Sari, Kabupaten Lombok Barat, dan pendamping desanya. Berdasarkan evaluasi kegiatan, pengabdian yang telah dilaksanakan cukup dapat memberikan pemahaman mekanisme sistem keuangan desa berdasarkan Permendagri Nomor 20 Tahun 2018, dan perbedaannya dengan Permendagri sebelumnya (Permendagri Nomor 113 Tahun 2014). Kegiatan pengabdian ini juga cukup dapat memberikan petunjuk penggunaan dan pengoperasian Siskeudes V2.0 R.0.1, hingga jenis dan cara input pajak atas setiap belanja desa.

This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year.

Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit Keywords: accounting, financial management

The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.