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Direct Cash Transfer (BLT) is one of the Indonesian government's initiatives that aims to provide direct financial support to the community, especially vulnerable groups, in the face of difficult economic conditions. BLT functions as a social safety net to fulfill basic needs and reduce economic burden during times of crisis, such as during the COVID-19 pandemic. Through this research, the author analyzes the role of BLT in strengthening the social security system in Indonesia. This research uses an interview-based qualitative approach and literature study, which provides in-depth insights into the effectiveness of BLT in improving the welfare of vulnerable communities. The results show that BLT not only helps fulfill basic needs, but also increases purchasing power and social resilience. However, improvements in the distribution and supervision of the program are still needed so that its impact can be optimal and sustainable.  

This study aims to describe and analyze the discourse structure consisting of macro structure, supra structure, micro structure, and discourse contained in Shopee  and Blibli online shopping advertisements. The object of the research is the transcript of online shopping advertisements from Shopee  and Blibli. The data collection methods used were advertising observation and doing advertising transcripts so that the final data used was in the form of text. This data was then analyzed using a qualitative descriptive analysis model of Teun A Van Dijk's discourse analysis theory. From the data studied, the results of the study showed that (1) the macro structure or theme in the transcript of online shopping ads was seen in the entire content. The themes were big discounts, free shipping, cash back bonuses and discount vouchers. (2) The super structure consisted of (a) an introduction to the issue, (b) a series of arguments, (c) a statement of invitation, (d) a reaffirmation. (3) Microstructure consists of (a) background, (b) details, (c) meaning, (d) coherence marker, (e) stylistic, (f) rhetoric, (g) graphic use. (4) The discourse contained in the text was a persuasive discourse.

The utilization of information technology in the business process of a business field will be very helpful in terms of transaction processing, data processing, data analysis, and data storage. Business processes that still do not use computer technology allow many obstacles to occur, such as errors in the process of recording transactions, errors in the calculation process, difficulties in the process of storing and processing data, difficulties in making reports, and so on. CV. Athaya is a medium-scale retail business. Where currently in carrying out its transaction activities it still uses manual methods. Calculations carried out manually are of course not very effective and efficient. In addition, processes carried out manually are prone to errors in the calculation process, take a long time to complete transactions, especially if there are consumers who purchase a lot of goods, have difficulty in compiling reports, have difficulty in the process of recapitulating transaction data, are prone to losing transaction data, and various other obstacles or difficulties. Based on these problems, the research conducted has the aim of creating a cashier system design at CV. Athaya using UML diagrams. The purpose of designing this cashier system is to provide an overview of the cashier system to be built to users, namely cashiers at CV. Athaya which can simplify the ongoing transaction process, increase effectiveness and efficiency in cashier work, facilitate data processing into reports desired by business owners, minimize calculation errors, and assist in the data storage process.

In the current era of information technology, easy and efficient transaction management is an important requirement in the business world, both small and large scale. Rumah Makan Mie Happy is a medium-scale culinary business. Happy Noodle Restaurant provides noodle-based preparations. In its daily life, Happy Noodle Restaurant can serve around 100 consumers, so that the service process requires speed to serve consumers. But in fact, Mie Happy Restaurant still uses manual data processing and transaction management, so it often experiences problems such as slow payment processes, frequent loss of receipts or proof of payment, difficulty in recapitulating or reporting transactions both daily and monthly, and frequent errors in the calculation process. From the problems experienced by Mie Happy Restaurant, the author is interested in developing a web-based cashier application that can help in all matters related to transaction management at Mie Happy Restaurant. The research conducted aims to build or develop a cashier application for Happy Noodle Restaurant that can improve the efficiency and effectiveness of transaction management. This cashier application was built or developed using Hypertext Markup Language (HTML) and Hypertext Preprocessor (PHP) with Visual Studio Code editor and MySQL Database Management System (DBMS). The results of testing with black box testing show that the cashier application developed in functionality has run as expected. This web-based cashier application provides convenience for admins and increases the effectiveness and efficiency of operational activities.

Kwetiaw Liang is a small and medium-sized enterprise (SME) in Batam City engaged in the culinary industry. Based on interview results, it was found that the owner of the SME often experiences difficulties in managing the financial transactions of the business. This community service activity aims to implement a cashier system digitization using Griyopos for more accurate and real-time transaction management, as well as to improve operational performance to be more efficient and effective. Through this activity, it is expected to provide information on the importance of digitizing the financial recording system for the business. The data collection methods used include interviews, observations, and documentation. The results of the community service include automated sales reports, cash flow reports, and profit/loss data. After the implementation process, Kwetiaw Liang SME achieved quite positive results and improved its business performance.

This study aims to obtain an overview of the community empowerment model through cash-intensive work policies in village development. This study uses a descriptive method with a qualitative approach. The informants in this study were 12 people consisting of 4 Village Government members, 4 BPD members, and 4 community elements. In this study, the method used was a descriptive method or descriptive survey. The researcher used research procedures, namely: (1) orientation stage, (2) exploration stage, and (3) member check stage. The researcher used data processing and analysis techniques in a qualitative approach, namely: data review, data reduction, compilation of units and categories, checking the validity of data, and data interpretation. The results of the study indicate that: 1) Community empowerment in Banjar District Village, Banjar City is carried out by involving the community and village community institutions from development planning, development implementation and evaluation of development results; 2) Villages in Banjar District, Banjar City do not implement the cash-intensive work policy which is one of the priorities for the use of village funds in accordance with the provisions of laws and regulations, because the benefits and impacts are not as expected; 3) The objectives of village development through the cash-intensive work policy cannot be achieved.

Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan dan minuman yang memenuhi kriteria dengan periode penelitian 6 tahun sehingga data yang digunakan dalam pengujian ini adalah 90 data. E-Views sebagai software statistik yang membantu peneliti dalam pengujian ini. Dengan menunjukkan hubungan simultan antara variabel kualitas audit dengan variabel independennya, yaitu ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation. Dari hasil uji parsial ditemukan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap kualitas audit, leverage berpengaruh positif tidak signifikan terhadap kualitas audit, biaya audit dan audit tenure tidak berpengaruh terhadap kualitas audit, dan cash flow operation berpengaruh positif signifikan terhadap kualitas audit.

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.

Digitalization in the payment system has brought significant changes in people's behavior, including among generation Z (Gen-Z). One of the most prominent innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and accessibility in transactions. This study aims to analyze the impact of implementing QRIS payments on the financial planning culture of Gen-Z, known as the digital native generation. This study uses a quantitative approach with a survey method on a number of respondents from Gen-Z. The results of the study show that the use of QRIS has positive and negative impacts on their financial planning habits. On the one hand, QRIS makes it easier to manage daily financial transactions, such as automatic recording and easy cashless payments. On the other hand, this convenience also has the potential to increase consumptive behavior due to too fast access and minimal direct control over spending. This study highlights the importance of financial education to increase Gen-Z's awareness in using technology wisely to support better financial planning.  

In the era of modern free trade, competition in the retail industry has become increasingly fierce, prompting Golden Swalayan, a shopping center in Kediri City, to continuously enhance its sales to remain competitive. This study aims to analyze the influence of sales promotion and shopping lifestyle on the Impulse Buying behavior of Golden Swalayan customers. Using a quantitative method, data was collected through questionnaires distributed directly to 100 customers using purposive sampling techniques. Data analysis was conducted using multiple regression and hypothesis testing. The results of the study show that, both partially and simultaneously, sales promotion and shopping lifestyle have a significant influence on Impulse Buying. Based on these findings, Golden Swalayan is advised to regularly increase cashback promotions and expand its product collections to align with customers' hobbies and needs, thereby boosting Impulse Buying.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

PT X is a company in the field of national project construction. PT X's operational activities are sales of goods and installation services. The method used is descriptive qualitative. Cash receipts by PT X begin with the receipt of purchases of goods by the cashier which will then be submitted to the sales department to be recorded. The sales department will submit to the warehouse department. While cash disbursements begin with employees submitting checks as proof of expenditure to the cashier and then will be processed by the accounting staff. PT X's cash receipt accounting system is in accordance with the theory that requires cash receipts to have sales functions, cash functions, shipping functions, and accounting functions in them. In addition, PT X's cash disbursements are also in accordance with the theory that requires cash disbursements to have cash functions and accounting functions in them.  

“Analysis of Future Value and Present Value on Profit Growth of Hydro Coco Products at PT. Sanghiang Perkasa (Kalbe Nutritional Kn7) Jalan Kima Makassar.” Supervised by Meldilianus N J Lenas and Ihsan Guntur. This study aims to analyze the impact of Future Value and Present Value on the profit growth of Hydro Coco products at PT. Sanghiang Perkasa. The research sample consists of primary data from financial reports for the 2019-2023 period, which will be analyzed using the SmartPLS analysis tool. The analysis results reveal that Future Value (FV) has a significant positive effect on profit growth, and Present Value (PV) also has a significant positive effect on profit growth. The FV and PV analyses can help the company evaluate investments by considering cash flows to optimize the profit growth of PT. Sanghiang Perkasa’s Hydro Coco products in the future.

This study aims to determine the financial performance pf Pt. Asia Sejahtera Mina Tbk. Using two ratios, namely likuidity and profitability, this study uses a quantitative descriptive method using secondary data analysis in the form of financial reports for the period 2019-2023. Research findings based on likuidity ratio analysis show that the current ratio, quick ratio, and cash ratio are used by researchers to determine whether the company’s likuidity threshold in 2019-2023 fluctuates. And based on the relative profitability analysis, it shows that return on infestment and return on equity also fluctuate  

This service program aims to provide introduction and understanding to the community as Micro, Small, and Medium Enterprises in Palangka Raya City in using non-cash payments or QR, because the QR payment method is considered very effective in modernizing the payment system and can increase the efficiency of the payment process in the MSME business world. The process of implementing this service uses a qualitative activity method with a type of interactive training that involves MSME actors directly, where MSME actors are given a brief understanding of the introduction and procedures for using QR technology as one of the payment methods in Business. The results of the implementation of this service activity show that there is a lot of interest from MSME actors to use QR as a means of payment, because of the minimal risk of errors from the administration of financial calculations, as well as the ease of use and can reduce the circulation of banknotes. By adopting QR in business, it can help MSMEs to have a wider market reach and can increase their selling competitiveness in the wider digital era. The circulation of the use of QR as one of the payments for MSME actors, proves that community empowerment through the use of QR Codes in Palangka Raya City is a success of the empowerment program.

Payment system developments brought about by technological advancements to date have resulted in a variety of cashless transactions, including card-based and application-based (server) electronic money. Bank Indonesia launched QRIS (Quick Response Code Indonesian Standard), an application-based non-cash payment system that addresses community demands. Finding out how perceived ease of use and security affect QRIS usage decisions in the Lampung Province Community is the goal of this study. This study is quantitative and employs a survey approach, distributing a questionnaire to 140 Lampung Province residents who have used QRIS to make payments. The study's findings suggest that decisions about usage are significantly influenced by perceivedease of use and security in transactions.

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

The faster economic development in the world causes tighter business competition. Plus the rapid progress of increasingly sophisticated technology. Many companies are currently competing to use technology to increase performance efficiency advantages in other companies and competition. Information technology that is quite popular in the current generation is System Application and Product In Data Processing (SAP). SAP is a system that runs a business using one database which can then be accessed by all departments in the company. This research aims to provide evaluation and input on the problems faced by SAP admin sales users at PT Bina Pertiwi Surabaya Branch. In this research, a qualitative approach was used by conducting interviews with resource persons from the administration department and Branch Administration Supervisors using a fishbone diagram. The results of the evaluation of the implementation of the admin job description for sales rental administration and units using SAP are quite good, but there are still problems caused by discrepancies between the actual cash in and the cash in plan, so AR monitoring must be carried out.

This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future.