The implementation of non-cash transactions in local governments is the government's step in the struggle for the public interest. This study discusses how to implement non-cash transactions in local government in an effort to realize good governance. With qualitative case studies obtained, the data in this study were collected by in-depth interviews. The results of this study prove that accountability, approval and administrative order have been successfully completed in the implementation of non-cash transactions. However, the efficiency of the use of the budget has not been able to optimize. Besides that, at the level of strategy, the system and structure are already running well. Factors of ability, human resources and leadership style that need to be considered in order to be successful in supporting good governance management strategies.

The 2030 Agenda for Sustainable Development states that its goals are to make sustainable improvements. One of the sustainable improvements is through the independence of the village community. A tourism village is one of the concepts in achieving sustainable developments goals. Community based tourism (CBT) has an impact on local communities in developing countries. This study aims to examine the role of CBT in reaching these goals. Using a case study approach that focuses on the sustainability of economic, social and cultural life, on protecting the environment, and on maintaining the quality of community life, this research is based on interviews conducted with village leaders, managers of designated Tourist Villages, and the local village communities. The results of this study indicate that the existence of CBT is able to contribute to the sustainability of the economic, social, cultural, and environmental aspects of the community as well contribute to local people's satisfaction with their community life. Thus, CBT plays a role in the achievement of the goals of sustainable development.