Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

In light of swift urbanization and the lack of precise land use maps in urban regions, comprehending land use patterns becomes vital for efficient planning and promoting sustainable development. The objective of this study is to assess the land use pattern in order to catalyze sustainable township development in the study area. The procedure adopted involved acquiring the cadastral layout plan of the study area, scanning, and digitizing it. Additionally, satellite imagery of the area was obtained, and both the cadastral plan and satellite imagery were geo-referenced and digitized using ArcGIS 9.2 software. These processes resulted in reasonable accuracy, with a root mean square (RMS) error of 0.002 inches, surpassing the standard of 0.004 inches. The digitized cadastral plan and satellite imagery were overlaid to produce a layered digital map of the area. A social survey of the area was conducted to identify the specific use of individual plots. Furthermore, a relational database system was created in ArcCatalog to facilitate data management and querying. The research findings demonstrated the approach's effectiveness in enabling queries for the use of any particular plot, making it adaptable to a wide range of inquiries. Notably, the study revealed the diverse purposes for which different plots were utilized, including residential, commercial, educational, and lodging. An essential aspect of land use mapping is identifying areas prone to risks and hazards, such as rising sea levels, flooding, drought, and fire. The research contributes to sustainable township development by pinpointing these vulnerable zones and providing valuable insights for urban planning and risk mitigation strategies. This is a valuable resource for urban planners, policymakers, and stakeholders, enabling them to make informed decisions to optimize land use and promote sustainable development in the study area.

This article presents a methodology to perform quality analysis on the cadastral map, based on the tools provided by open (public or free) license geographic information systems (GIS). The errors presented in the cadastral map have a direct impact on the information systems, which can lead to erroneous decisions and to an increase in the costs of maintenance and updating of spatial data. The methodology developed was used and tested by Costa Rica’s Cadastre and Registry Regularization Program; as a product of this program, a continuous cadastral map has been created for Costa Rica, on which cadastral and registry transactions will be processed within the National Registry of Costa Rica. The methodology allows detecting, locating and classifying errors in the cadastral map for easily correcting, so that this map correctly represents the reality of the properties that conform it.

Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

The design of effective flood risk mitigation strategies and their subsequent implementation is crucial for sustainable development in mountain areas. The assessment of the dynamic evolution of flood risk is the pillar of any subsequent planning process that is targeted at a reduction of the expected adverse consequences of the hazard impact. This study focuses on riverbed cities, aiming to analyze flood occurrences and their influencing factors. Through an extensive literature review, five key criteria commonly associated with flood events were identified: slope height, distance from rivers, topographic index, and runoff height. Utilizing the network analysis process within Super Decision software, these factors were weighted, and a final flood risk map was generated using the simple weighted sum method. 75% of the data was used for training, and 25% of it was used for testing. Additionally, vegetation changes were assessed using Landsat imagery from 2000 and 2022 and the normalized difference vegetation index (NDVI). The focus of this research is Qirokarzin city as a case study of riverbed cities, situated in Fars province, with Qir city serving as its central hub. Key rivers in Qirokarzin city include the Qara Aghaj River, traversing the plain from north to south; the primary Mubarak Abad River, originating from the east; and the Dutulghaz River, which enters the eastern part of the plain from the southwest of Qir, contributing to plain nourishment during flood events. The innovation of this paper is that along with the objective to produce a reliable delineation of hazard zones, a functional distinction between the loading and the response system (LS and RS, respectively) is made. Results indicate the topographic index as the most influential criterion, delineating Qirokarzin city into five flood risk zones: very low, low, moderate, high, and very high. Notably, a substantial portion of Qirokarzin city (1849.8 square kilometers, 8.54% of the area) falls within high- to very-high flood risk zones. Weighting analysis reveals that the topographic humidity index and runoff height are the most influential criteria, with weights of 0.27 and 0.229, respectively. Conversely, the height criterion carries the least weight at 0.122. Notably, 46.7% of the study area exhibits high flood intensity, potentially attributed to variations in elevation and runoff height. Flood potential findings show that the middle class covers 32.3%, indicating moderate flood risk due to changes in elevation and runoff height. The low-level risk is observed sporadically from the east to the west of the study area, comprising 12.4%. Analysis of vegetation changes revealed a significant decline in forest and pasture cover despite agricultural and horticultural development, exacerbating flood susceptibility. 

Transportation projects are crucial for the overall success of major urban, metropolitan, regional, and national development according to their capacity by bringing significant changes in socio-economic and territorial aspects. In this context, sustaining and developing economic and social activities depend on having sufficient Water Resources Management. This research helps to manage transport project planning and construction phases to analyze the surface water flow, high-level streams, and wetland sites for the development of transportation infrastructure planning, implementation, maintenance, monitoring, and long-term evaluations to better face the challenges and solutions associated with effective management and enhancement to deal with Low, Medium, High levels of impact. A case study was carried out using the Arc Hydro extension within ArcGIS for processing and presenting the spatially referenced Stream Model. Geographical information systems have the potential to improve water resource planning and management. The study framework would be useful for solving water resource problems by enabling decision makers to collect qualitative data more effectively and gather it into the water management process through a systematic framework.