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In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

This study aims to analyze the development strategies of business units at Pondok Pesantren Manbaul Ulum Muncar Banyuwangi in realizing the economic independence of the pesantren. This research employs a qualitative approach with a descriptive method, using data collection techniques including in-depth interviews, participatory observation, and documentation. The data were analyzed using thematic analysis techniques, and data validity was strengthened through source and method triangulation. The findings reveal that the management strategies implemented include careful planning, systematic organizing, effective leadership, and directed controlling. The implementation of these strategies has successfully positioned the business units as productive economic centers that not only contribute financially to the sustainability of the pesantren’s operations but also serve as educational platforms for students to gain economic and entrepreneurial skills. Positive impacts can be seen through the increased welfare of students and administrators, as well as strengthened economic capacity within the surrounding community. However, challenges remain in the form of limited human resources, financial capital, and internal bureaucratic structures that require continuous improvement. In conclusion, professional management of business units becomes a key factor in building independent and competitive pesantren in the modern era.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Financial management is one of the key factors in determining the success of a company, especially for Micro, Small, and Medium Enterprises (MSMEs) in the digital era. This study aims to analyze the literature that discusses the influence of financial management practices on MSME performance, considering the role of digital technology in financial management. This study explores key aspects of financial management, such as financial planning, budget control, cash flow management, and investment, and how the application of technology can improve its efficiency and effectiveness. The results of the study show that the use of digital technology, such as cloud-based accounting applications and digital payment systems, can improve the accuracy and speed of financial management, which ultimately has a positive impact on MSME performance. This study provides important insights for MSME actors and policy makers in integrating digital technology to strengthen financial management and improve business competitiveness.  

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

This study explores the effect of the implementation of Good Corporate Governance (GCG) principles on the prevention of corporate crime in Indonesia. GCG, which consists of the principles of transparency, accountability, independence, responsibility, and fairness, plays an important role in preventing abuse of power, manipulation of financial statements, and other criminal offenses. Case studies on PT Asuransi Jiwasraya and PT Garuda Indonesia show how the weak implementation of GCG principles can open opportunities for corporate crime, which harms the state and stakeholders. Using a normative approach and legal analysis, this research highlights weaknesses in internal control, non-compliance with regulations, and limited competence of human resources as factors inhibiting the implementation of GCG. The research offers strategic recommendations to strengthen GCG implementation, such as enhancing ethical culture within the organization, strengthening regulations and sanctions, and providing continuous training for company management. The findings are expected to contribute to the development of better and more effective corporate governance in preventing corporate crime, as well as creating a business environment with integrity and sustainability.

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.

Inflation is a significant economic challenge in Indonesia, affecting price stability and people's purchasing power. In a sharia economic perspective, inflation is not only seen as an economic phenomenon, but also involves moral and social aspects. This article discusses the role of sharia monetary instruments in controlling inflation in Indonesia, highlighting the principles of fairness and transparency. Instruments such as Bank Indonesia Sharia Certificates (SBIS), Bank Indonesia Sharia Savings Facilities (FASBIS), and Sharia Open Market Operations (OPT) have been implemented to regulate the amount of money in circulation and maintain economic stability. Although their contribution to controlling inflation is still limited, the potential of sharia instruments can be strengthened through increasing market understanding, education and collaboration between the government, Bank Indonesia and sharia financial institutions. With more optimal implementation, sharia monetary instruments can create a stable, fair and sustainable economic system for the Indonesian people.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

This study aims to analyze the implementation of credit risk management in Islamic banking, which is a crucial aspect in maintaining business stability and sustainability. The research focuses on identifying credit risk control strategies, such as supervisory oversight by the board of commissioners, risk management policies, and internal control systems. The research method used is a literature review, examining various sources, including journals, books, and official documents. The article shows that credit risks in Islamic banking arise from customers' failure to meet payment obligations and involve concentration and counterparty risks. Islamic banks apply several strategies to address non-performing loans, such as rescheduling, restructuring, reconditioning, and, when necessary, collateral seizure. The implementation of credit risk management helps banks reduce potential losses and improve operational efficiency. Effective credit risk management enables Islamic banks to mitigate losses and maintain customer trust while adhering to Sharia principles and OJK regulations. With the right strategies, Islamic banks can ensure financial stability and sustain long-term growth..

This study aims to analyze the effect of self-control and peers on student learning motivation in Financial Management courses in the Office Administration Education Study Program, State University of Jakarta. This research is motivated by the high dropout rate in Indonesia, which shows that learning motivation is an important factor in achieving academic success. The method used is quantitative with data analysis using the t test and F test to test the hypothesis. The results showed that self-control had no significant effect on learning motivation, with a t value of 1.455 and a significance of 0.170. In contrast, peer influence proved significant, with t count 2.640 and significance <0.001. The F test also showed that both variables simultaneously had a significant effect on learning motivation, with a calculated F value of 5.306 and significance below 0.05. The findings confirm the importance of social support from peers in increasing students' learning motivation, while self-control needs to be strengthened to support better academic achievement. This study provides recommendations for students to choose a positive social environment and for lecturers to create a learning atmosphere that supports interaction between students

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.    

This study aims to analyze the effectiveness of digital financial management training for Micro, Small, and Medium Enterprises (MSMEs) in Cibatu Village, South Cikarang. In the digital era, the ability to manage finances effectively is key for MSMEs to increase competitiveness in the global market. The method we used in this research is a quantitative approach with an experimental design, where participants were divided into a training group and a control group The results of the study showed a significant increase in digital financial management knowledge and skills after the training. In addition, participants also reported increased confidence in using technology for their business. The findings suggest that this training can be an effective strategy to empower MSMEs, encourage them to adapt to market changes, and expand their business reach at the global level. Recommendations for future research extend to the development of a more comprehensive training program as well as a long-term assessment of the impact of this training on MSME growth

The purpose of this research is to examine the influence of internal control systems and internal audit implementation on Good Corporate Governance (GCG). This study was conducted at PT. Pertamina Persero, using primary data obtained by distributing questionnaires to 30 personnel in the audit and financial management divisions. The analysis method used in this research is multiple linear regression analysis. The results from the t- test (hypothesis test) show that (1) the internal control system variable has a positive effect on good corporate governance, with a calculated t-value of 3.921, which is greater than the t-table value of 1.701, and a significance value of 0.001, which is less than 0.05. (2) The internal audit implementation variable does not significantly affect good corporate governance, with a calculated t-value of -0.829, which is less than the t-table value of 1.701, and a significance value of 0.414, which is greater than 0.05. (3) There is a positive and significant influence of the internal control system on good corporate governance, while the internal audit implementation does not significantly impact good corporate governance. This is evidenced by an R Square value of 0.649, indicating that 64.9% shows a significant influence, and the remaining 35.1% is influenced by other variables outside of this study.

This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the strongest correlation. This research identifies best practices in budgeting as well as implementation challenges in Indonesia. These findings provide important implications for financial management practices and open directions for further research in the context of Indonesia's dynamic business environment.

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

This study aims to determine the influence of financial knowledge, consumptive behavior, self-control influence financial management behavior. This research focused on K-Pop fans in Jakarta.This research is quantitative in nature. The method used in this study is descriptive verificative. The sampling method applied is non-probability sampling, characterized by purposive sampling. The study gathered 195 respondents as samples, with data collection conducted through questionnaires distributed via Google Form on social media. The data was processed using SPPS 23, with data analysis methods including data quality testing,stastical data analysis, classical assumption tests, multiple linear regression test, and hypothesis testing. The results of this study show that the variables of financial knowledge and consumptive behavior partially have a significant influence on financial management behavior. Meanwhile, the self-control variable, when tested partially, has no significant effect on financial management behavior.

Banking is one of the financial services companies that has provided services to the community and businesses, Behind this development there are various legal problems related to information crime and electronic transactions in the banking sector, Skimming is the act of stealing debit or credit card information by accessing an independent cash machine and copying the information contained on the magnetic stripe of the debit card or credit belonging to the customer (victim) illegally to have control over the customer's (victim) account. The application of the law to the crime of ATM skimming is regulated in Article 362 of the Criminal Code (KUHP) regarding the crime of theft. This research is a type of normative judicial research supported by a normative approach by using primary legal materials, secondary legal materials and tertiary legal materials as data sources. This study uses a prescriptive method, which is an analysis method that provides an assessment (justification) about the object being researched whether it is true or false, or what should be according to the law. The results of the study show that (1) Skimming is a magnetic stripe crime that exists on ATM cards illegally to have control over the card or the account by duplicating the ATM card or by installing a hidden camera to find out the ATM PIN of the customer or victim. (2) Strategies to prevent unauthorized access and early detection of suspicious activities can be applied to reduce the incidence of criminal acts and effective cyber security is to strengthen the network and security system. This can include investing in cutting-edge security technologies, such as robust firewalls, active network monitoring, and security programs that can detect suspicious attacks. In addition, organizations also need to involve their employees in cybersecurity efforts.    

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.

This study aims to analyze management at Atlas Sport Club Surabaya, covering aspects of planning, organizing, directing, and controlling. The research employs a descriptive qualitative approach, using a survey focused on descriptive methods. The sampling technique used is snowball sampling, with subjects including HRD, the gym manager, fitness instructors, graphic designers, the head of marketing, and marketing communications. The instruments used include observation sheets, interviews, and documentation. Data analysis is conducted through steps of reduction and presentation to draw conclusions. The research findings indicate that: (1) Planning at the Fitness Center Atlas Sport Club Surabaya has been aligned with organizational goals. The plans include well-structured long-term and short-term work programs based on sports management principles. (2) The organizing aspect shows a harmonious working relationship between the manager, fitness instructors, and the front office, reflecting alignment with sports management practices. The organizational structure has been effectively coordinated, with the manager maintaining an open attitude and motivation to enhance the fitness center's well-being. Each employee performs tasks in accordance with the terms outlined in their contracts. Directing at the fitness center is effectively carried out through team formation that involves a personal approach to employees. (3) Employee direction can occur at any time by leaders, including the owner, manager, and HRD. Direction from the manager and HRD takes place daily via WhatsApp groups. (4) Supervision at the fitness center is conducted effectively. HRD and the team perform daily evaluations, while the manager conducts monthly evaluations alongside financial reports and target achievements.In conclusion, management at the Atlas Sport Club Fitness Center in Surabaya operates according to management functions. The study suggests that Atlas Sport Club should address infrastructure improvements for facilities that are beginning to deteriorate, and it is recommended that the fitness center add more equipment to support operations.