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In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

This research aims to enhance the productivity and profitability of the small-scale tempe industry in Malang City through the determination and utilization of optimal working capital. Effective management of working capital is crucial for businesses, particularly in relation to sales growth and the need for immediate and close funding of current assets. However, many tempe industries have yet to analyze their working capital requirements, hence this study is expected to contribute valuable insights for the relevant industry to develop their business. The average balance method and the cash inflow-outflow method were employed in this research to determine the required amount of working capital. The sensitivity analysis conducted on Pak Didiek Karim's tempe industry showed that a decrease in production capacity of up to 80% and an increase of soybean up to 60% is still profitable, but an increase in soybean prices can negatively impact profitability. Overall, this research provides a clear overview of the working capital requirements for small-scale tempe industries in Malang City.

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.

This istudy aimsi to analyze thei development of the usei of a non-cashi payment systemi using QRIS in thei City of Palangka Raya ini the erai of theiindustrial 4.0. Theimethod usediis aisurvey through questionnaires to users and merchants who use QRIS as a payment system. Thei collected datai were analyzedi using descriptiveistatistical techniquesiand factorianalysis toiidentify theifactorsithat influenceithe useiof QRISiin Palangkai RayaiCity. The results of the study show that the use of QRIS in Palangka Raya City has experienced significant developments in the last two years. Factorsithat influenceithe use ofi QRISi are ease of use, transaction security, and financial benefits. The implication ofi the resultsi of thisi study isi that therei is a needi to improve education andi outreach about using QRIS as an alternative to non-cash payment systems in Palangka Raya City.

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

Strategi pemasaran Matrik BCG (Boston Consulting Group) digunakan untuk mengetahui tingkat pertumbuhan pasar, dan pangsa pasar relatif. Artikel ilmiah ini berjuan agar pembaca dapat memahami berkaitan dengan Matrik Boston Consulting Group (BCG). BCG matrix adalah matriks yang dirancang oleh grup Boston Consulting pada tahun 1970-an. Ini adalah Matriks yang membantu dalam pengambilan keputusan dan investasi. Ini membagi pasar berdasarkan tingkat pertumbuhan relatif dan pangsa pasarnya dan menghasilkan empat komponen kuadran Cash cow, Stars, Question marks dan Dogs. Produk dapat dikategorikan dalam salah satu kuadran dan strategi untuk produk ini diputuskan dengan tepat. Analisis ini sebenarnya membantu Anda dalam memutuskan entitas mana dalam portofolio bisnis Anda yang benar-benar menguntungkan, mana yang tidak berguna, mana yang harus Anda konsentrasikan dan mana yang memberi Anda keunggulan kompetitif atas yang lain.    

Penelitian ini bertujuan untuk mengetahui pengaruh Investment Opportunity Set terhadap nilai perusahaan, Cash Holdings terhadap nilai perusahaan dan Net Profit Margin terhadap nilai perusahaan. Penelitian ini dilakukan pada Perusahaan Sektor Properties & Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 sebanyak 10 sampel. Teknik analisis data dilakukan dengan menggunakan uji asumsi klasik dan analisis regresi berganda. Dengan bantuan perangkat lunak program IBM SPSS statistics versi 22. Hasil penelitian menunjukan bahwa Investment Opportunity Set berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan Cash Holdings dan Net Profit Margin berpengaruh tidak signifikan terhadap Nilai Perusahaan. Investment Opportunity Set, Cash Holdings, dan Net Profit Margin secara simultan atau bersama-sama berpengaruh singnifikan terhadap Nilai Perusahaan.

STPK Matauli atau singkatan dari Sekolah Tinggi Perikanan dan Kelautan Matauli adalah sebuah perguruan tinggi swasta yang bergerak untuk meningkatkan pendidikan tinggi di bidang perikanan dan kelautan yang berdiri sejak tahun 2018 oleh Menteri Riset dan Teknologi dan Pendidikan Tinggi (Menristek Dikti ). Petty Cash adalah sejumlah uang tunai dalam nominal yang kecil dimana mempunyai fungsi yang khusus dalam kegiatan operasional yang di jalankan secara langsung. Umumnya dipergunakan dalam bentuk transaksi kecil yang terjadi setiap harinya pada jam operasional. Penelitian ini bertujuan untuk mengetahui ppenerapan petty cash yang digunakan. Objek di dalam penelitian ini adalah STPK Matauli.  Adapun metode yang digunakan dalam penyusunan tugas akhir ini adalah menggunakan metode deskriptif kualitatif dengan pengumpulan data melewati wawancara, observasi dan dokumentasi. Penelitian ini menyatakan bahwa metode yang digunakan adalah metode imprest fund dimana dalam metode selalu tetap sesuai dengan jumlah pengisian kembali petty cash. Metode yang digunakan sudah tepat karna dengan menggunakan imprest fund, maka akan lebih mudah dalam pembuatan laporannya. Sekolah Tinggi Perikanan dan Kelautan Matauli tidak memiliki prosedur khusus dalam pencairan dana, dikarenakan semua sistem keuangan masih dikelola oleh Yayasan Matauli. Sekolah Tinggi Perikanan dan Kelautan Matauli hanya akan mengajukan permohonan ketika angka minimal kas sudah minim.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

The platforms are usually owned by individuals, in the village of Pangkalan Dewa, West Kotawaringin Regency, there are 5 palm oil platforms, one of which is the CV Ibrahim Putra platform. Many farmers sell their oil palm harvests to the CV Ibrahim Putra platform, this can be seen from the farmer data in 2021 that there are 200-250 permanent farmers who sell their oil palm harvests to the CV Ibrahim Putra platform. on the other platforms there are less than 100 farmers. This type of research is field research. Subjects consist of employees and farmers who sell their crops to the CV Ibrahim Putra platform. The technique of determining the subject is purposive sampling. The data analysis is data collection, data reduction, data presentation, and conclusion drawing and verification. The buying and selling system of the CV Ibrahim Putra platform is to pick up the fruit to the farmer's land or the farmer delivers it directly to the CV Ibrahim Putra platform, then the fruit is weighed using a ram scale, the fruit that has been weighed will be paid by the platform in cash with a receipt of the sale. The buying and selling system of the CV Ibrahim Putra platform in terms of transactions and pricing is legal according to Islam because there are no violations of Islamic sharia provisions. The presence of the CV Ibrahim Putra platform has a positive value for farmers and can improve the economic welfare of oil palm farmers.

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

Penelitian ini bertujuan untuk mengetahui penyebab overlimit kas besar, penyebab overlimit kas besar adanya penyetoran dari cabang ke CCO (Cash and Clearing Operational) atau cabang pusatYang mengakibatkan penambahan limit kas besar di CCO. Kas besar atau cash on bank adalah jenis kas dan dana yang disiapkan untuk kontes non rutin atau kegiatan yang membutuhkan jumlah nominal yang lebih besar. Penelitian ini dilakukan pada PT Bank Mandiri (persero) Tbk Area Manado, dengan menggunakan metode penelitian kualitatif, metode pengumpulan data dilakukan dengan cara yaitu observasi, kemudian pengumpulan data dan selanjutnya yaitu melakukan wawancara, wawancara yang dilakukan yaitu peneliti menanyakan beberapa pertanyaan kepada narasumber. Terakhir pengumpulan data dokumentasi, data dan dokumentasi dibutuhkan sebagai bukti hasil dari penelitian. Hasil penelitian menunjukan bahwa adanya overlimit kas disebabkan oleh banyaknya cabang yang menyetorkan uang ke cabang pusat dan bagaimana cara pegawai CCO mengatasi overlimit kas tersebut.

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.

The purpose of this research is to analyze and prove the effect of cash flow reports to assess financial performance at the Pintu Air Savings and Loans Cooperative, Akkareso Makassar Branch. The type of data used in this research is quantitative data, namely data that is a collection of numerical data. The research results show that cash flow in 2019 was obtained at a value of 29,409,800 and in 2020 it obtained a value of 28,115,300. In 2021 it produces a value of 39,201,500, an increase of 139.28% from 2020. The results of the liquidity ratio, namely the current ratio, in 2019 obtained a value of 201.26%, in 2020 it obtained a value of 212.70%, in 2021 it produced a value of 213 .00%, while the cash ratio in 2019 was 28.16%, in 2020 it was 22.51%. In 2021 it produces a value of 25.59%. For the profitability ratio, namely ROE in 2019, it obtained a value of 45.25%, in 2020 it obtained a value of 26.10%. In 2021 it produces a value of 19.89%. Meanwhile, in 2019 ROE was obtained at a value of 46.99%, in 2020 it obtained a value of 22.88%. In 2021 it produces a value of 19.12%.

Abstract. This study aims to find out and analyze whether there are differences in financial performance before and after Covid-19 at Primkop Kartika Wira Yudha Mechanical Brigif 16/Wira Yudha in the 2018-2021 period. The sampling technique in this research is to use the technique of collecting financial report data documentation. Sampling in this study is the financial statements of Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data obtained through interviews and documentation. The data analysis technique used is quantitative descriptive analysis, difference test and Wilcoxon test. The financial ratios used are Current Ratio, Quick Ratio, Cash Ratio, ROA and ROE. The results of the study indicate that there is no significant difference between the Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5) before and during the Covid-19 pandemic. This is because the company is still effective in managing company assets during the Covid-19 period and can still generate net profit for the cooperative   Keywords: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) and ROE (X5)   Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan kinerja keuangan sebelum dan setelah adanya Covid-19 pada Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha pada periode 2018-2021. Teknik pengambilan sample dalam penelitian ini adalah menggunakan teknik pengumpulan dokumentasi data laporan keuangan. Pengambilan sample dalam penelitian adalah laporan keuangan Primkop Kartika Wira Yudha Brigif Mekanis 16/Wira Yudha. Data diperoleh melalui wawancara beserta dokumentasi. Teknik analisis data yang digunakan adalah Analisis Deskriptif Kuantitatif, Uji Beda dan Uji Wilcoxon. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Cash Ratio, ROA dan ROE. Dari hasil penelitian menunjukkan bahwa tidak ada perbedaan secara seignifikan antara Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5) sebelum dan saat pandemi Covid-19. Hal ini disebabkan karena perusaahan masi efektif dalam mengelola aset perusaahan di masa Covid-19 dan juga masih dapat menghasilkan laba bersih pada koperasi. Kata kunci: Covid-19, Current Ratio (X1), Quick Ratio (X2), Cash Ratio (X3), ROA (X4) dan ROE (X5)

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.