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The purpose of this study was to determine the Accountablity of Fund Allocation Management (ADD) in Tikonu Village, Wundulako District, Kolaka Regency. The method used in this research is descriptive qualitative. research location in Tikonu village, Wundulako sub-district, Kolaka regency. The informants in this study were the Village Head, the Head of the BPD, the Chair of the LPM, the Village Secretary, the Village Treasurer, the Head of Development, Members of the BPD, Members of the LPM, TPK, Community Leaders and the community of Tikonu Village, Wundulako District, Kolaka Regency. Types and sources of primary research data obtained directly from research informants through data collection techniques, and secondary data obtained through library research, namely by inventorying and analyzing literature in the form of books, magazines and newspapers related to the problems under study. The results show that the village government of Tikonu has not fully implemented the accountability model for managing village fund allocations, seen from the completion of monthly reports that have passed the deadline and the village community has not been fully involved in the implementation of village meetings on village fund allocation, so there has not been good cooperation between village government and village communities as mandated in Kolaka Regent Regulation Number 04 of 2017. Lack of village community involvement in the preparation of village development plans using village fund resulting in development in Tikonu village not running optimally for the benefit of all its residents. All the problems that occur indicate the need for Village Fund Allocation management to be carried out in a participatory, transparent and accountable manner based on the Kolaka Regent Regulation Number 04 concerning the use and implementation of Village Fund Allocation. The process of implementing development programs through the Village Fund Allocation (ADD) should involve youth organizations, youth leaders and the community. ; Rumusan penelitian ini bagaimana akuntabilitas pengelolaan alokasi dana desa (ADD) di Desa Tikonu Kecamatan Wundulako Kabupaten Kolaka? Tujuan dari penelitian ini adalah untuk mengetahui Akuntabilits Pengelolaan Alokasi Dana (ADD) yang berada di Desa Tikonu Kecamatan Wundulako Kabupaten Kolaka. Adapun metode yang digunakan dalam penelitian ini menggunakan deskriptif kualitatif. Lokasi penelitian di desa Tikonu Kecamatan Wundulako Kabupaten Kolaka. Informan dalam penelitian ini yaitu Kepala Desa, Ketua BPD, Ketua LPM, Sekretaris Desa, Bendahara Desa, Kaur Pembangunan, Anggota BPD, Anggota LPM, TPK, Tokoh Masyarakat dan masyarakat Desa Tikonu Kecamatan Wundulako Kabupaten Kolaka. Jenis dan sumber data penelitian primer dan data sekunder. Hasil penelitian menunjukkan bahwa model akuntabilitas pengelolaan alokasi dana desa belum sepenuhnya dilakukan oleh pemerintah desa Tikonu dalam penyelesaian laporan bulanan masih melewati batas waktu dan masyarakat belum sepenuhnya ikut terlibat dalam pelaksanaan rapat desa, sehingga belum terlihat kerjasama yang baik antara pemerintah desa dengan masyarakat sebagaimana diamanahkan dalam Peraturan Bupati Kolaka Nomor 04 Tahun 2017. Kurangnya keterlibatan masyarakat ini mengakibatkan pembangunan di desa Tikonu tidak berjalan maksimal untuk kepentingan seluruh warganya. Segala permasalahan yang terjadi menunjukkan perlunya pengelolaan Alokasi Dana Desa dilakukan secara partisipatif, transparan, dan akuntabel. Proses pelaksanaan program pembangunan melalui Alokasi Dana Desa (ADD), perlu melibatkan karang taruna, tokoh pemuda dan masyarakat.

This article introduces a new, public database of U.S. state and local public policies, now available at www.statepolicyindex.com. The database covers more than 170 different state or local policies, coded at the state level as of December 31, 2006, in most cases. We use principal components analysis and derive two orthogonal measures of state policy ideology, which we label policy liberalism and policy urbanism. Our policy liberalism measure passes several reliability and validity checks, while policy urbanism is strongly predicted by urbanization rate, percentage of African Americans in the population, and percentage of Christian adherents in the population. Adapted from the source document.

AbstractThis article introduces a new, public database of U.S. state and local public policies, now available at www.statepolicyindex.com. The database covers more than 170 different state or local policies, coded at the state level as of December 31, 2006, in most cases. We use principal components analysis and derive two orthogonal measures of state policy ideology, which we label policy liberalism and policy urbanism. Our policy liberalism measure passes several reliability and validity checks, while policy urbanism is strongly predicted by urbanization rate, percentage of African Americans in the population, and percentage of Christian adherents in the population.

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm&rsquo ; s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm's corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).