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Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

This study aims to determine the accountability and transparency in the management of Direct Cash Assistance (BLT) in Kota Raja Village, Tanjung Jabung Timur Regency. This study was conducted using a qualitative descriptive method. The types of data used are primary data and secondary data. The data collection techniques used were questionnaires and observations. The population in this study was The population in this study were 40 village government officials, namely the Village Head, Village Secretary, Planning Head, Finance Head, RT Head, Hamlet Head and BPD members consisting of the BPD Chair, BPD Deputy Chair, BPD Secretary, Several BLT Recipient Communities in Kotar Raja Village. The data analysis method used in this study is a quantitative descriptive method. The results of this study indicate that the management of Direct Cash Assistance (BLT) in Kotar Raja Village has implemented the principles of Accountability and Transparency.

The laundry business is rapidly growing in urban society, especially in areas with a high activity rate. One of the main challenges is the manual transaction recording process, which causes inefficiency and potential errors. This research aims to design and develop a web-based cashier system for Laundry Indimo Azza using the Prototype method. The system is designed to support customer data recording, automatic service fee calculation, service and employee management, and structured transaction and financial reporting. The Prototype method was chosen due to its ability to adapt to user needs through design and evaluation iterations. Testing results using white box and black box methods show that the system works according to expectations, increasing operational efficiency and speeding up customer service.

Female-headed households (PEKKA) in rural areas represent a vulnerable group that often faces structural barriers in accessing their social and economic rights, particularly in relation to Cash Transfer Assistance (BLT) policies. The urgency of this study stems from the persistent gap between policy implementation and the specific needs of PEKKA. This research aims to examine the forms of legal protection and economic access available to PEKKA in several villages in Central Java through the BLT scheme. Utilizing a qualitative approach, data were collected through in-depth interviews, observation, and document analysis, and analyzed using descriptive qualitative methods. The findings reveal that administrative obstacles, social stigma, and the lack of gender-sensitive approaches are key factors hindering the fulfillment of PEKKA’s rights. Although formal policies exist, their implementation at the local level remains unresponsive and fails to address structural inequalities. This study contributes to the development of socially just and gender-equitable policy frameworks at the village level. It concludes that reformulating inclusive and advocacy-based social policies for PEKKA is essential, alongside further research exploring transformative legal approaches and sustainable economic empowerment.

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

This study aims to examine the implementation of public sector accounting in Indonesia through a literature review approach. The findings indicate that Indonesia has adopted the modified accrual basis as the foundation for public financial reporting, as stipulated in PSAP No. 01 of 2022. However, the transition towards a full accrual system still faces several challenges, including limited understanding of accrual concepts among government personnel, inadequate information technology infrastructure, and bureaucratic culture that remains cash-oriented. This study emphasizes that public sector accounting is not merely a financial recording tool, but also a crucial instrument for promoting transparency, public accountability, and sound public financial governance.

Penelitian ini membahas Implementasi Konsep Hak Khiyar dalam transaksi jual beli modern, dengan fokus pada transaksi istishna, Cash on Delivery (COD), dan sistem jual beli online melalui e-commerce. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa penerapan Hak Khiyar dilakukan dengan cermat dan sesuai dengan prinsip-prinsip syariah Islam. Konsumen merespons positif terhadap Implementasi Hak Khiyar karena memberikan rasa kepercayaan dan keamanan dalam bertransaksi. Namun, masih terdapat tantangan terkait kurangnya sosialisasi informasi mengenai Hak Khiyar kepada konsumen dan perbaikan dalam efisiensi proses pengembalian barang. Disarankan agar terus meningkatkan upaya sosialisasi dan edukasi tentang Hak Khiyar kepada konsumen untuk memberikan pengalaman berbelanja yang lebih baik dan memuaskan. Kesimpulannya, Implementasi Konsep Hak Khiyar memberikan manfaat dalam membangun hubungan bisnis yang saling menguntungkan antara penjual dan pembeli, sejalan dengan prinsip-prinsip syariah yang mengedepankan keadilan dan kepentingan bersama dalam transaksi.  

This study aims to explore consumer perceptions regarding transaction security on digital marketplaces and to evaluate the impact of community-based educational interventions. A descriptive qualitative method was employed, involving in-depth interviews with ten active marketplace users in Tasikmalaya City. The findings revealed that consumers’ sense of security is shaped by personal experience, understanding of platform security features, and digital literacy. Prior to the intervention, most participants expressed high concern over data breaches and fraud, often opting for cash-on-delivery (COD) as a form of protection. Following a series of community education sessions—comprised of discussions and safe transaction simulations—significant changes were observed in consumer attitudes and behavior. Participants became more aware of the importance of verifying sellers, reading reviews, and using secure payment methods. The study concludes that localized community education effectively enhances awareness and trust among consumers, especially in areas where digital literacy remains limited.

This study aims to understand the influence of human resource management (SDI) and sales digitalization on improving the performance of MSMEs, especially in the donut business in the Tuasan area. According to the results of interviews and direct observations, Donat Tuasan MSMEs face major obstacles in the use of digital technology, such as low digital literacy and lack of understanding of digital payment systems such as QRIS and food delivery service platforms such as GoFood and GrabFood. In an effort to improve business performance, human resource empowerment is very necessary, including education on the use of digital technology and the development of business actors' competencies in managing businesses in a modern manner. The implementation of a cashless payment system and the use of digital platforms are expected to be able to expand market reach, increase transaction efficiency, and improve the competitiveness of MSMEs in the digital era. This study emphasizes that the success of MSME digital transformation is highly dependent on effective SDI management and continuous support from various related parties.

This study uses the Mean Value Analysis (MVA) approach to analyze the queuing system at the Mixue Ice Cream & Tea cashier counter on Jalan Pahlawan in Magelang City. The MVA method was chosen because it can handle general time distributions between arrivals and services. The research was conducted through direct observation and interviews over the course of two days, during which time data was collected on the time between arrivals and customer service. The analysis revealed that the system was not in a steady state, as the arrival rate (0.0122 customers per second) exceeded the service rate (0.0111 customers per second). High service variability (CV = 276.30%) compared to arrival variability (CV = 69.46%) indicates service instability. On average, customers waited 47.08 seconds, and the total time in the system was 137.17 seconds. These results are important because they indicate the need for increased efficiency and standardized services to prevent a decrease in service quality.

The rapid growth of e-commerce platforms has transformed consumer purchasing behavior, especially among university students. This study investigates the influence of cashback and free shipping promotions on the purchase decisions of students at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar. Using a quantitative approach and multiple linear regression analysis on data collected from 95 students, the study finds that free shipping promotions significantly affect purchase decisions, while cashback promotions do not show a significant individual effect. However, both promotions combined have a significant positive impact on purchase decisions. These findings provide valuable insights for e-commerce platforms to optimize promotional strategies targeting student consumers. The study contributes to the literature on digital marketing and consumer behavior in the Indonesian e-commerce context.

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.

Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research uses a descriptive qualitative method to obtain in-depth information about how the implementation of the digitization of petty cash transaction evidence. Interviews were conducted with 3 FAT (Finance, Accounting, Tax) staff. human resources, funds, machine tools, work methods, and document conditions are factors that support the implementation of digitization of transaction documents. In addition, in its implementation, there are still some obstacles that occur such as the absence of fixed procedures in digitizing proof of transactions, lack of human resources for the implementation of digitizing transaction documents, dependence on scanner devices, and systems that have not been integrated.

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

This study aims to analyze the effect of company size, profitability, investment, and free cash flow on dividend payment policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2021 period. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study consisted of 25 manufacturing companies selected through a purposive sampling method based on certain criteria. The results of the study indicate that company size, investment, and free cash flow have a positive and significant effect on dividend payment policy. Meanwhile, profitability has a negative and significant effect on dividend payment policy. This finding indicates that dividend payment policy is more influenced by the financial and liquidity aspects of the company, not solely by the level of profitability. This study implies that companies need to consider internal factors such as size and cash flow in formulating dividend policies, especially in uncertain economic conditions.

This study reviews the comparison between two popular methods in capital budgeting analysis, namely Internal Rate of Return (IRR) and Payback Period (PP), applied in the investment decision-making process at PT Pertamina (Persero). As a state-owned company in the energy sector that runs various important projects, Pertamina needs to evaluate investment feasibility efficiently. IRR is used to assess the effectiveness of long-term investments by taking into account all cash flows as well as the time value of money, while PP emphasizes more on how quickly the initial capital can be returned. This article uses a literature study method with a descriptive-qualitative approach to explore the advantages and disadvantages of each method. The results of the discussion show that IRR provides a more precise picture of long-term investment returns, while PP is useful for identifying projects that quickly return capital. Nonetheless, the use of each method alone is not comprehensive enough. Therefore, it is recommended that Pertamina integrate IRR and PP with other approaches such as Net Present Value (NPV) and sensitivity analysis to support more comprehensive and strategic investment decisions.

This study investigates the impact of cashless payment technologies, specifically e-toll and Garda Total Objek (GTO), on customer satisfaction and travel efficiency on the Tangerang-Merak Toll Road. The research demonstrates that the implementation of these technologies significantly enhances travel time efficiency and overall user satisfaction, providing a more seamless and convenient toll payment experience. Despite these positive outcomes, the study identifies several technical challenges that hinder optimal performance. Notably, there is an 18% transaction failure rate, primarily caused by malfunctions in card reader devices and server disruptions, which negatively affect the customer experience. In addition to technological reliability, the quality of service delivered by field staff and the degree of customer loyalty emerge as critical factors influencing sustained use of the digital payment system and overall satisfaction levels.The study underscores the importance of time efficiency and customer loyalty as key drivers for improving service quality and encouraging the widespread adoption of cashless systems. To address these challenges, the study recommends enhancing the reliability of payment devices and network infrastructure through regular maintenance and upgrades. Furthermore, the adoption of Multi-Lane Free Flow (MLFF) technology is suggested to allow toll transactions without stopping, thereby reducing traffic congestion and waiting times at toll plazas. Continuous staff training is essential to improve service response and technical troubleshooting. Additionally, customer loyalty programs offering incentives like discounts and rewards could increase user engagement. The study also emphasizes the need for increased public education on cashless payment systems and their features to minimize resistance and misunderstandings. Finally, ongoing monitoring and evaluation based on user feedback are critical for promptly addressing issues and sustainably improving customer satisfaction.

The Family Hope Program (PKH) is a social protection policy aimed at reducing poverty through conditional cash transfers to low-income families. This study analyzes the implementation of PKH in Kedungrejo Village, Waru District, Sidoarjo Regency, using a descriptive qualitative approach and the policy implementation theory by Van Meter and Van Horn. The findings indicate that the implementation of PKH has been effective, as seen in the implementers’ understanding of the program, inter-agency communication, and stable socio-political support. However, challenges remain, including delays in fund disbursement, limited technical capacity at the sub-district level, and public dissatisfaction with beneficiary data validation. Therefore, the study recommends a more structured disbursement schedule, improved technical capacity of implementers, and the involvement of community leaders in the data collection process to ensure better targeting and sustainability of the program.

Indonesia has a big aspiration to achieve the status of a developed and sovereign country by 2045, known as Indonesia Emas 2045. A strong and adaptive fiscal foundation is a crucial prerequisite to realize this vision. This article aims to analyze the potential for Indonesia's fiscal transformation in the context of this vision. This study uses a qualitative method with a literature study that collects and analyzes from three research journals, namely from economic journals, money and banking credit journals, and financial inclusion development journals, the journals focus on two significant aspects: the necessity of a policy to increase the Value Added Tax (VAT) rate to 12 percent and the influence of the development of the cashless society phenomenon. Through a synthesis and comparative analysis of various previous studies, this article explores the potential economic and social impacts of the increase in tax rates, and identifies the opportunities and challenges posed by the shift in transaction preferences towards non-cash on state revenues and financial management. The results of this study are expected to provide a comprehensive perspective for policy makers in formulating effective, sustainable, and responsive fiscal strategies to economic and social dynamics in order to achieve Indonesia Emas 2045.