Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Tujuan penelitian ini adalah untuk menganalisis Pengaruh Locus of Control, Financial Knowledge, Income terhadap Financial Management Behavior (Studi Empiris Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten). Penelitian ini menggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruh variabel independen terhadap variabel dependen  secara parsial digunakan uji t, sedangkan untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara simultan digunakan uji F. Populasi dalam penelitian adalah seluruh pegawai berstatus Pegawai Negeri Sipil Pada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten yang berjumlah 195 orang. Sedangkan jumlah sampel menggunakan rumus Slovin dan diperoleh sampel sebanyak 131 orang. Data diperoleh menggunakan kuesioner, dianalisis dengan regresi berganda pada α=0.05. Hasil penelitian menunjukkan bahwa secara statistik variabel Locus of Control, Financial Knowledge, Income secara simultan berpengaruh signifikan terhadap Financial Management Behavior (p<0,05) dengan persentase pengaruh locus of control sebesar -11,1%, Pengaruh financial knowledge sebesar 52,7% dan income sebesar -95,4%. Untuk hasil penelitian secara parsial menunjukkan variabel Locus of Control tidak berpengaruh terhadap Financial Management Behavior,sedangkan Financial Knowledge dan Income berpengaruh signifikan terhadap Financial Management Behavior. Disarankan kepada Instansi Pemerintah Bappeda Provinsi Riau dan Bappeda Kota/Kabupaten untuk :1) Meningkatkan Locus of Control dengan menggunakan sistem reward and punishment kepada pegawai yang berprestasi atau berbuat kesalahan , 2) Meningkatkan Financial Knowledge pegawai dengan cara sering memberikan pelatihan dengan mendatangkan nara sumber yang kompeten 3) Menyusun pola pemberian Income berdasarkan kinerja pegawai.

To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.

This community service activity aims to increase the creativity and productivity of housewives (IRT) in Sialangmunggu Village, Tuah Madani District, Pekanbaru. The method of this community service activity uses the practice method. The practice is carried out by providing an explanation of how to make a homemade stick broom. The expectation from the implementation of this community service is that housewives in Sialangmunggu Village, Tuah Madani District, Pekanbaru can increase their income and family economy, as well as open up employment opportunities, through home-made broomstick products made from palm leaf stick waste. The conclusion from the results of this activity is that the appreciation and participation given by housewives (IRT) in Sialangmunggu Village, Tuah Madani District, Pekanbaru, are very enthusiastic, excited, and motivate each other. They always respond to every material provided by the service team. So that helpful behavior is created in this training. Then the housewives (IRT) were able to produce home-made broomstick products.

This community service activity aims to provide education to the Tuah Karya Village Community, Tuah Madani Subdistrict, and Pekanbaru City about the benefits of the waste bank so that an attitude of environmental care is formed, which results in creating a clean environment and greening activities. The method of this community service activity is to provide direct socialization about waste management, assisted by the Mutiara Waste Bank manager. The hope of implementing this community service is that the Tuah Karya Village Community, Tuah Madani Subdistrict, and Pekanbaru City will have awareness of waste management with activities to reduce waste and handle waste, with assistance from bank sampah Mutiara as a driving force, so as to create an attitude of caring for the surrounding environment, create a clean environment, and increase income for the surrounding community. In this service, the team can see the high enthusiasm of the socialization of waste banks, seen in their enthusiasm, very active discussions, their considerable curiosity, and a lot of ideas or opinions.