Abstract: This research aims to examine the concept of responsibility accounting and its application in organizational financial control through a literature review approach. Responsibility accounting is a management accounting system used to measure and evaluate the performance of organizational units based on the responsibilities assigned to each manager. This system assists management in identifying deviations between budgets and actual results so that corrective actions can be taken appropriately. This study employed qualitative methods, with data collection techniques through documentation studies of books, scientific journals, and relevant literature sources. The results of the study indicate that responsibility accounting plays a crucial role in improving the effectiveness of financial control, managerial accountability, and the efficient use of organizational resources. Furthermore, the successful implementation of this system is influenced by several factors, such as organizational structure, the quality of the accounting information system, and the competence of human resources. Therefore, the effective implementation of responsibility accounting can help organizations improve performance and achieve their stated goals.

Abstract: The economic development of a region stems from the resources possessed by that region. These resources include natural resources, human resources, labor, finance, expertise, and technology. Before the Polytechnic campus, the socio-economic conditions of the community were low, resulting in a majority living in poverty. This was due to low levels of education and income, as well as a lack of skills. The purpose of this study was to determine the impact of the presence of the Manado State Polytechnic campus on changes in socio-economic conditions in the surrounding area. Data collection used a survey method to obtain primary and secondary data. This involved direct observation of community life in the area around the Polytechnic campus, interviews with respondents, and questionnaires. Sampling was conducted intentionally and in groups, including stall owners, restaurant owners, boarding house owners, and motorcycle taxi drivers. The results of the study show that based on data analysis with the t-test, there is a real (significant) difference in income before and after the Polytechnic campus with a confidence level of 0.026027861 (P(t<=t) one-tail) and 0.052055721 (P(T(<=t) two-tail), with t count (t Stat) -4.209934205, where the t table (t Critical one-tail) = 2.91998558 and 4.30265273 (t Critical two-tail). So, the existence of the Manado State Polytechnic campus is able to change the lives of people in the surrounding area for the better, through efforts made by the community such as, stalls, restaurants, boarding houses, and pulling motorcycle taxis, so that there is an increase in income and social life becomes better than before.

Abstract: The purpose of this research is to analyze the implementation of the church accounting system as an accountability instrument in the implementation of the Church Three Tasks, namely Koinonia, Marturia, and Diakonia. The church as a non-profit organization has not only a spiritual dimension, but also an organizational dimension that demands transparent and accountable financial management. Therefore, the implementation of the church accounting system is important to support good church governance and increase congregational trust in the management of ministry funds. This research uses a qualitative approach with a descriptive method, through a case study in one local church. Data were obtained through interviews with the pastor, church treasurer, congregation council, and ministry administrators selected using a purposive sampling technique. The results show that the church accounting system plays a significant role in supporting the accountability of church ministry through a systematic process of recording, classifying, and reporting finances. The implementation of the accounting system allows the church to manage and evaluate the use of funds in Koinonia, Marturia, and Diakonia activities in a more transparent and structured manner. In addition, the application of financial reporting standards for non-profit entities also helps improve accountability, the effectiveness of ministry programs, and congregational trust. However, the implementation of church accounting systems still faces various challenges, such as limited human resources with accounting competencies and a lack of training in church financial management. Therefore, efforts are needed to increase the capacity of financial managers through training, mentoring, and strengthening internal oversight systems.