Undang-Undang Nomor 6 Tahun 2014 mengamanahkan Pemerintah Desa untuk dapat mengelola keuangannya secara efektif. Akan tetapi, pada pelaksanaannya, pengelolaan keuangan desa masih belum efektif. Tujuan dari penelitian ini adalah untuk menganalisis prioritas permasalahan pada pengelolaan keuangan desa/negeri di Kota Ambon, Provinsi Maluku. Metode yang digunakan adalah Analytic Network Process (ANP). Hasil analisis pada penelitian ini menunjukkan bahwa subkultur kekuasaan menjadi variabel permasalahan yang paling dominan pada pengelolaan keuangan desa/negeri Kota Ambon. Selain itu, berdasarkan hasil analisis juga dapat diketahui bahwa variabel-variabel yang memiliki pengaruh lebih besar adalah: sub kultur kekuasaaan, sub kultur ekonomi, adanya rencana pembangunan desa secara periodik, adanya regulasi yang tertata dengan baik, sub kultur sosial, adanya pengelolaan BUMDesa yang efektif, serta adanya kemitraan dengan dunia usaha (swasta).

This paper aims to determine the Indonesia Supreme Audit Institution (BPK) strategic planning process which is authorized to carry out audits of governance and state financial responsibility. Through input process output approach, this paper also introduces a strategic thinking framework in strategic audit planning design. The input consists of the basic values of the BPK and the relationship model for management, organization and administration. NPG, SWOT and audit standards compliance are the process approaches used. The resulting output is a quality audit or good strategic planning which ultimately results in the achievement of the accountability organization maturity model and the impact on the achievement of the goals of the state.

Conventional credit scoring model could lead to serious and unfair problems because in certain case it would incriminate one party in financing. Sharia financing scoring model complies with Sharia rules and ensure fairness among parties. Currently, there are no certain rules in Sharia financing scoring model which lead to subjective judgements. In the subjective judgements, words could mean different things to different people. Thus, this paper proposed and deployed models for scoring of default risk level by using Interval Type-2 Fuzzy Set model to support the subjective judgements in maintaining Sharia rules. Installment amount and sum of delay period were used as variables for that scoring. Interval Type-2 Fuzzy Set model was proposed to support the subjective judgements in maintaining Sharia rules. Beginning delay period also used as weighted to the risk scoring results. Beside that, this paper also proposed the method for computing real lost value. It was used as basis in fines computation according to default risk level, bad debt expense, and installment weighted average.

Credit scoring system is a classic problem which is still interesting to study. There are many studieson

credit scoring. But, most of them only discuss feasibility analysis. In fact, credit scoring system should

accommodate all processes from feasibility analysis until the end of contract. This study is aimed to

analyze and design scoring of default status and fines computation processes in Islamic bank. BPMN

2.0 was used to model their processes. Beside that,this study proposed new mechanisms and algorithms

using Interval Type-2 Fuzzy Sets for maintaining Sharia rules and fairness guarantee. The results

showed that the new methods offer more fair and comply to sharia than existing methods