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This article discusses the transformation of international payments that continues to develop along with technological advances and increasing needs for efficiency, speed, and security in conducting cross-border transactions. This development is marked by the innovation of international payments with the existence of CBDC (Central Bank Digital Currency) and its integration with fintech, as a digital currency issued by the Central Bank. In this study, the research method used is a qualitative descriptive method. Where data can be obtained through informal group discussions, literature studies, and from various sources of information related to the transformation of international payments, CBDC, and the fintech ecosystem. The results of the study show that there has been a transformation of international payments that started from manual or cash transactions, until now it can carry out digital payment transactions using CBDC payment innovations. However, there are challenges or risks in using CBDC, namely related to data security and privacy, new financial technology regulations, changes in consumer behavior, and financial stability risks. This article is expected to provide insight for industry players to be able to utilize the potential of CBDC and fintech in building a more modern and sustainable international financial system.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.  

A factory is an industrial building that designed for processing raw materials into products, such as Light Weight Brick Factory that produce light weight brick and other products. The construction of a Lightweight Brick Factory plays a significant role in fostering regional economic development. However, the construction process for this factory has faced several issues leading to delays. This study focuses on the delays encountered in the lightweight brick factory construction project in Lamongan, which had a planned completion timeline of 15 weeks and a contract value of IDR 1,835,474,186. By week 10, the project was delayed by -42.73%, followed by delays of -42.66% in week 11, -44.84% in week 12, -48.08% in week 13, -46.18% in week 14, and -44.68% in week 15 compared to the planned schedule. The project cost performance index (CPI) of 1.32 shows that the actual project costs are smaller than budgeted, The primary factor contributing to the delay was attributed to the contractor or vendor, who faced cash flow issues due to other ongoing challenges.

Factory is an Industrial Building that processing raw material. This Light Weight Brick Factory Constructions will help the region to develop their economies further. In this case, the Lightweight Brick Factory Constructions have several problem that cause construction delays. This research was carried out because of delays in the lightweight brick factory construction project in Lamongan which was scheduled for completion in the 15th week with a contract value of IDR 1,835,474,186. in week 10 there was a delay of - 42.73%, week 11 there was a delay of - 42.66%, week 12 there was a delay of - 44.84%, week 13 there was a delay of - 48.08%, week 14 have a delay of -46.18%, and week 15 have a delay of -44.68% from the planned schedule. The results of the research analysis of the project Schedule Performance Index (SPI) at the 15th week of review were 0.55, indicating that the project was have a delays. These results show that the project was 11 weeks late out of the planned 16 weeks. The factor that made the project late in completion was the contractor or vendor because there were other problems that created a lack of cash flow  

This study aims to determine the effect of net profit and cash flow on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. This research approach uses an associative research approach. The population in this study are companies engaged in the pharmaceutical sector listed on the Indonesia Stock Exchange in 2019 - 2023, totaling 10 companies. The sample that meets the criteria in this study is 7 pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data collection technique in this study is a documentation study. The data analysis technique in this study is descriptive statistics, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, multiple linear regression analysis, hypothesis testing including t-tests, f-tests and coefficients of determination. The results of this study indicate that partially net profit does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, partially cash flow does not affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023, then net profit and cash flow simultaneously affect stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange in 2019 - 2023.

The purpose of this study is to determine the level of liquidity of PT. Astra Agro Lestari Tbk using cash flow statement analysis. The population of this study is the annual financial statements of PT. Astra Agro Lestari Tbk from 2021 to 2023. The example used in this study is the cash flow statement from 2021 to 2023. The results of the study show that changes in the three-year cash flow statement affect the company's cash flow position. In 2023, the company's operating activities increased, but in 2021–2022 they fell to a negative value. In 2023, the company's operating activities only increased, but were still negative. In 2021–2023, investment activities also decreased in value due to a decrease in loans for the purchase of fixed assets, expansion of production facilities, and expansion of biological assets. In addition, fundraising activities continued to decline, with the largest decline occurring between 2021 and 2023. The company has been illiquid for the past three years, according to its liquidity measurement with its cash ratio. Due to the inability to provide cash and cash equivalents, current liabilities then increased. The current industry standard is well below the cash ratio. This value will exceed the industry standard for the first time in 2022, indicating that the company is able to pay its short-term debt this year.

This research aims to analyze buyer behavior towards skincare products, with a focus on factors that influence purchasing decisions, product preferences, the influence of social media, and promotional strategies. This study uses a quantitative approach with survey methods to collect data from respondents regarding habits, preferences and external influences in purchasing skin care products. Data analysis techniques are carried out descriptively to identify trends and patterns of consumer behavior. The research results show that product quality is the main factor in decisions (91.3%), followed by needs and price. TikTok emerged as the top platform for seeking information (77.9%), while influencer reviews had a significant influence with 91.3% of respondents considering them before purchasing a product. The majority of consumers prefer local products (60.6%) compared to imports. Additionally, promotional strategies such as discounts and cashback proved effective in attracting attention, with 93.3% of respondents expressing interest in the offer. This research concludes that skincare buyer behavior is influenced by a combination of rational and emotional factors, which are strengthened by the influence of social media and promotions. These findings provide insight for producers in designing marketing strategies that are more effective and in line with consumer needs.

This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using  the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.  

This study aims to evaluate the QRIS management program for new users of Bale by BTN Mobile at Bank BTN KCP Ketintang, especially in the distribution of Surabaya University student identification cards and customer service. The method applied is descriptive qualitative with data collection through interviews, in-depth observations, and documentation. There are four informant subjects related to this research, namely new customers, business people, customer service, and funding parties of Bank BTN KCP Ketintang, selected to obtain an in-depth understanding of the effectiveness of the program. The results showed an increase in the use of QRIS among new users of Bale by BTN. Through the cashback program, customers can use QRIS regularly. However, the use of technology and online systems in this program still faces challenges, especially related to technical problems that often arise in Bale by BTN mobile banking, which can hinder the smooth activation process.

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.

This research aims to analyze the performance management cycle at Seafood Restaurant Teluk Bakau Bay View, Bintan Regency. Using a qualitative research method, data were collected through in-depth interviews and observations. The sample used was purposive sampling with 2 informants, namely the restaurant owner Mr. Gunawan and an employee named Kelvin. The data analysis used is descriptive analysis. The research results show that the management cycle implemented at Seafood Restaurant Teluk Bakau Bay View has been carried out well. This can be seen from the planning that sets goals for the consistency of employee performance. Monitoring is conducted daily in terms of revenue, employee performance, customer feedback, and achievement of sales targets. Employee reviews at Seafood Restaurant Teluk Bakau Bay View are conducted by re-evaluating the results of daily employee performance monitoring, and assessments are made from these monitoring results to determine rewards or sanctions for employees. The awards given to employees are based on the review conducted from the evaluation results, where these awards are in the form of cash bonuses added to the basic salary.

Cashew leaves or also called monkey guava are known by many people, especially in Southeast Sulawesi and are believed to have a number of health benefits but are still rarely known by some people. This study aims to determine the profile of secondary metabolite content and determine the antioxidant activity of ethanol extract of cashew leaves (Anacardium occidentale Linn) using the extraction method by maceration. The extraction process of old cashew leaves is carried out by the maceration method using 96% ethanol solvent for 3 days of soaking and stirring every 24 hours, then concentration is carried out through the evaporation process. Phytochemical testing includes identification of alkaloids, flavonoids, polyphenols, tannins, steroids/triterpenoids and saponins, as well as testing antioxidant activity using the DPPH method (1,1-diphenyl-2-picrylhydrazyl). The results showed that the extract of cashew leaves (Anacardium occidentale Linn) strongly positive contains phenolic compounds, flavonoids, steroids and saponins. Based on the results of the IC50 calculation, 96% ethanol extract has the highest antioxidant activity at a concentration of 14.35 ppm (µg/mL) with a very high category. The content of secondary metabolites and very high antioxidant activity from the results obtained, explain that cashew nuts have the potential to increase body immunity and can be used in various antioxidant food products so that cashew leaves are more economically valuable for the community.

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

Study This aiming For analyze influence access financing , system recording finance , and cash management towards sustainability of Micro , Small and Medium Enterprises (MSMEs) stalls meatballs in Regency Bojonegoro . Research sample consists of of 30 UMKM stall players selected meatballs​ by purposive sampling. Data were analyzed using validity , reliability and t-test tests . Research result show that system recording finance own influence significant to sustainability of UMKM stalls meatballs in Bojonegoro . Increasingly Good system recording applied finance , the more tall possibility business For persist . On the contrary , access financing No show influence significant to sustainability business . Findings This indicates that UMKM in Bojonegoro need more notice repair system recording finance they . This is can done through training , mentoring , or use technology information . In addition , research this also highlights importance internal factors such as quality products , marketing strategies , and capabilities management in determine sustainability business .

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.  

The practice of labor exploitation is not new. Labor exploitation has been widespread since the colonial era. Some people use print media, social media, and even word-of-mouth to market. Although this is nothing new, labor exploitation is still happening and is growing more concerning. Due to the fact that it involves both domestic and international offenders, this is the case. between nations. The methods used in human trafficking crimes have become more complex as communication, information technology, and transformation have advanced. The criminals are looking for victims from the lower social classes. It is not unusual for offenders to help victims by giving them debt or company cash. Some even go so far as to give scholarships to those who want to pursue further education overseas. According to the Witness and Victim Protection Agency (LPSK), which has verified this, human trafficking, particularly labor exploitation, does not discriminate. Because human trafficking, particularly labor exploitation, disregards age and gender. age and gender. Labor exploitation affects both men and women, as well as children and adults. Law No. 21/2007 on the Eradication of the Crime of Trafficking in Humans, Law No. 18/2017 on the Protection of Workers, and Law no. 18/2017 on the Protection of Migrant Workers all prohibits the trafficking of humans for the purpose of labor exploitation. Workers who are migrants. This paper addresses several topics, including the criminal law's prohibitions against trafficking in persons for the purpose of labor exploitation, the need for immediate enforcement of these prohibitions, and the elements that contribute to trafficking in persons for the purpose of labor exploitation. labor exploitation, as well as elements that contribute to human trafficking for the prevalence of labor exploitation is increasing. Labor exploitation is becoming more and more common. The descriptive analytical method was employed in the study. method of analytical descriptive research. It is anticipated that this research will offer a complete, methodical, and exhaustive analysis.

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.