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Keywords Activity Based Costing Bantuan Langsung Tunai Biaya Operasional Terhadap Pendapatan Operasional (BOPO) COVID-19 Compliance, Bookkeeping, Accountability, Expenditure Treasurer Dana Desa Finacial Statement Financial Shenanigans Interest in entrepreneurship and entrepreneurship learning Kecerdasan Emosional, Kepercayaan Diri, Perilaku Belajar, Budaya Akademik, Tingkat Pemahaman Akuntansi Kinerja, Keserasian Belanja Daerah, Pertumbuhan Belanja, Efektivitas, Efisiensi, Analisis Varians Belanja Kualitas Perangkat Desa, Pemanfaatan Aplikasi Keuangan Desa, Peran Badan Permusyawaratan Desa, Kualitas Laporan Keuangan Desa Market Value, Profitabilitas PT Timah Indonesia Tbk Participation in Budget Preparation, Internal Control System and Performance of Government Apparatus. Potential Loss, Penerimaan, Plat Merah. Potential Loss,PKB, Red Plate. Praktik Perataan Laba, Leverage, Kepemilikan Institusional Return On Asset (ROA) Sistem Informasi Akuntansi Manajemen, Ketidakpastian Lingkungan, Kinerja Manajerial System Applications and Product in Data Processing, Sistem Informasi Akuntansi, Kinerja Manajerial. standar akuntansi berbasis akrual, SPIP,komitmen organisasi, kualitas laporan keuangan

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