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It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews.  The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

This study aims to analyze the effectiveness of Direct Cash Assistance (BLT) in preventing poverty in the village of Sungai Jering. The background of this research problem is the high poverty rate, which is a major challenge for local governments in improving community welfare. The BLT program is expected to provide direct economic support to poor and vulnerable families. The theoretical concepts underlying this research include transparency, community participation, supervision, justice, and social security. The research method used is qualitative, allowing researchers to understand phenomena holistically and deeply. Data were collected through in-depth interviews, observations, and document analysis involving BLT beneficiaries and other related parties. The results of the study show that the BLT program in Sungai Jering has succeeded in increasing the purchasing power of the community and providing economic stability for recipient families. This success is marked by active community participation in the monitoring and implementation of the program, as well as high transparency in the distribution of assistance. However, to improve the program's effectiveness, support in the form of long-term sustainable economic empowerment programs is needed. In conclusion, BLT can be an effective tool in poverty alleviation strategies if implemented well, with high accountability and strong community involvement. With the right policies, this program is expected to become a model for other villages in managing social assistance effectively.

Technological developments are increasingly rapid, as evidenced by the large number of individuals and businesses from various industries who depend on computers to support their daily operations, as well as the small, medium and medium sectors. Large companies that already manage payroll processing tasks every month certainly require the use of computers so that the process can function properly. It is hoped that the web-based stationery sales information system at Istana Anugerah can stimulate public interest in purchasing the shop's merchandise. This information system is expected to facilitate consumers' ability to place orders from any location without having to physically visit the store, as well as facilitating the sales department's ability to produce sales reports more quickly and without errors.

The type of data used in this research is descriptive quantitative. and the data source of data in this study is primary data, namely data collected and obtained by researchers directly either in the form of reports, documents, and interviews. This study uses financial ratio analysis techniques in the form of profitability ratios and liquidity ratios. The results showed that the financial performance analysis at PT Silvia Maindo SPBU 74.90209 Makassar as measured by the profitability ratio with indicators of GPM, NPM, ROA and ROE has increased every year which shows that the company PT Silvia Maindo SPBU 74.90209 Makassar is able to generate profits for the company. While the financial performance as measured by the liquidity ratio with the Current Ratio, Quick Ratio and Cash Ratio indicators shows that it is quite good even though it has decreased every year, the company PT Sailvia Maindo SPBU 74.90209 Makassar still shows the success of management in covering current debt by using liquid cash.

This study aims to use financial indicators to determine the effect of regional gross domestic product on the performance of Sharia BPR in Lampung. This survey method uses a quantitative descriptive survey whether the performance of the Lampung BPR SYARIAH will be influenced by Lampung's economic growth between January 2020 to December 2021. The population and sample are all BPR SYARIAH registered with the Financial Services Authority (OJK), and there are 11 BPR SYARIAH in the Lampung study area. So it can be said that the influence of KAP (X1) NPF (X2) ROA (X3) BOPO (X4) FDR (X5) CASH RATIO (X6) triggers the GRDP (Y). %, the remaining 1% is caused by other unavailable factors. The result of the f-test is known as the probability statistic F (0.017600). Because (0.05), it can be said that KAP, PAP, NPF, ROA, BOPO, FDR, and CASHRATIO together have a major influence on GRDP. And the partial significance test shows the value of Prob. KAP Ha1 was rejected because 0.05 < 0.0731, indicates a negative relationship, Prob value. NPF Ha2 is accepted because 0.0191 < 0.05 indicates a positive relationship, Prob value. ROA Ha3 is accepted because 0.0681 < 0.05 indicates a positive relationship, Prob value. BOPO Ha4 is rejected because 0.1055 < 0.05 indicates a negative relationship, Prob value. FDR Ha5 is accepted because 0.0398 < 0.05 indicates a positive relationship, Prob value. CASHRASIO Ha6 is accepted because 0.0235 < 0.05 indicates a positive relationship.

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.

This service aims to assist Micro, Small and Medium Enterprises (MSME) traders in increasing sales and managing their finances through the introduction of financial technology (fintech) and the utilization of the Facebook Marketplace e-commerce platform. This service was carried out in response to the challenges faced by MSMEs in the digital era, especially in the aspects of increasing sales and efficiency of financial management. This service activity involves direct training and assistance to MSME players in Wanayasa District, Banjarnegara Regency. The stages of training activities include 1) survey 2) training and mentoring 3) results and evaluation. This training activity is an introduction to the basics of fintech, how to access and utilize fintech services for financial management, as well as marketing and sales strategies through Facebook Marketplace. The results of this activity show an increase in the ability of MSME traders to use fintech to better manage their finances, including in terms of transaction recording, cash flow management, and access to digital financial services. In addition, the merchants also succeeded in increasing the visibility and sales of their products through Facebook Marketplace.Thus, the introduction of fintech and the utilization of Facebook Marketplace are proven to support the optimization of sales and financial management of MSMEs.

This study examines the transformation of waqf in the digital era through the waqf crowdfunding model and cash waqf savings products from the perspective of Maqashid Syariah. Waqf, which is traditionally manifested in the form of immovable assets, has now developed into movable assets such as cash waqf, supported by Law No. 41 of 2004. Digital innovations, such as waqf crowdfunding, allow wider community participation with small amounts for productive social projects, while cash waqf savings products in Islamic banking manage funds productively with the proceeds channeled to education, health, and public infrastructure. Despite having great potential in socio-economic development and in line with the Hifdzu Maal principle in Maqashid Syariah, the implementation of digital waqf still faces challenges such as unclear regulations, lack of public awareness, risk of mismanagement, and limited investment. This study uses a qualitative descriptive approach, case studies, and normative-sociological with in-depth interviews, documentation, and literature studies as data collection techniques. The research subjects were selected through purposive sampling. Data analysis using the Miles and Huberman interactive model, as well as triangulation of sources and methods for data validity. The results of the study are expected to provide theoretical contributions and practical recommendations for the management of digital waqf that is professional, transparent, and beneficial to the community.  

Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.

One of the government initiatives of the Sobawawi sub-district is Direct Cash Assistance, or BLT, which aims to lessen the financial strain on the population. Not everyone is eligible for direct cash assistance because it is meant to help low-income families fulfill their basic necessities. The government offers cash support to those who are considered impoverished through the Direct Cash support (BLT) program. This program is intended to help those who struggle to manage their financial situation. In order to help resolve and minimize errors when assessing who was eligible to receive BLT (Direct Cash Assistance) in the Sobawawi district, a decision support system was developed in response to the issues that arose throughout the selection process. The goal of this system is to support decision-making processes that employ the Analytical Hierarchy Process (AHP) technique. The results of both system and manual computations demonstrate how the decision-making system uses the AHP method's notion to determine. Based on the method employed, the system delivers findings that are legitimate and accurate. Ultimately, alternate priority weights based on ranking are determined.    

Village development includes village funding, and the community takes the lead in developing and initiatives that advance village welfare are developed through cooperation with the community. Village development is an important instrument that must be used because it directly improves the welfare of the village community. Village communities are the focus of development, and each village is given the authority by the government to carry out its own development according to its capacity. Thus, the government supports the improvement of village development and empowerment. Village funds are used to provide or improve village public services, reduce poverty, advance the village economy, and reduce tandem between villages. This study uses a weighted summation approach of alternative rankings on all attributes, which is often known as the Simple Additive Weighting method. To determine which residents receive social assistance, the system can calculate the value of the multi-criterion preference index, preference value, outflow, inflow, and net flow for each alternative and sub-criterion.  

Consumer purchasing decisions are a process in consumer behavior where consumers have taken action to make a purchase after searching and understanding information. The increase in sales occurred at Mixue Ice Cream & Tea Nusukan, where this increase was one of the impacts of consumer decisions. This research purpose to analyze factors that influence purchasing decisions, including price, promotion and service quality at Mixue Ice Cream & Tea Nusukan. The population in this research are consumers who make purchases at Ice Cream & Tea Nusukan. The samples obtained were 100 people using Leedy technique calculations. The sampling technique used was accidental sampling with data collection techniques using questionnaires. Data analysis techniques in this research use validity tests, reliability tests, classical assumption tests, descriptive analysis, multiple linear regression analysis, t test, F test and coefficient of determination test. The results of the analysis stated that all questionnaire items as research instruments were valid and reliabel, as well as the classical assumption tests, including the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test, all variabels were declared to have passed the classical assumption test. Multiple linear regression analysis obtained that all regression coefficients were positive with the equation Y= 3.809 + 0.134X1 + 0.365X2 + 0.230X3 + e which means that variabels X1 (price), X2 (promotion) and X3 (service quality) on Mixue Ice Cream & Tea Nusukan. Hypothesis testing shows that price has a significant effect on purchasing decisions at Mixue Ice Cream & Tea Nusukan. Promotions have a significant influence on purchasing decisions for Mixue Ice Cream & Tea Nusukan. Service quality has a significant influence on purchasing decisions at Mixue Ice Cream & Tea Nusukan. The F test states that the research model for the influence of the independent variabel on the dependent variabel is correct. The coefficient of determination test shows that price, promotion and service quality are able to explain purchasing decisions by 42.6%.

PT Rizma Tour & Travel is a company operating in the travel agency sector. The problem in this research is that recording cash receipt and disbursement transactions still uses a manual and semi-computerized system using Microsoft Excel to create cash receipt and disbursement reports. This problem can result in incorrect recording or incorrect input of transactions, resulting in inaccurate cash receipt and disbursement reports.The research method used in this research is qualitative research with a case study approach. This research aims to build a cash receipt and disbursement application for PT Rizma Tour & Travel which is used to assist in recording cash receipt and disbursement transactions.The results of this research are in the form of a web-based application for cash receipts and disbursements that can help PT Rizma Tour & Travel in recording cash receipt and disbursement transactions so that they run effectively and efficiently, including creating cash receipt and disbursement reports.  

MSMEs are productive economic businesses run by individuals or small business entities to grow and develop their businesses in order to build the economy, so that MSMEs become the most important pillars in the Indonesian economy. The large number of competitors in the business world requires entrepreneurs to find strategies that can increase the sales cycle and fulfill the number of requests. Solusi Cash & Kredit is a company engaged in cash and credit sales of smartphones, furniture, and electronics. According to the owner of Solusi Cash & Kredit, Vivo smartphones are one of the best-selling brands on the market. The phenomenon that occurred in the company during August 2023 to June 2024 was the occurrence of fluctuations or instability in product sales levels. The purpose of this study was to determine the results of the comparison of sales forecasting with the Exponential Smoothingi and Least Square methods. The results obtained were that the exponential smoothing alpha 0.3 method had a MAPE value of 18.27% with a forecast value for the next period of 34 units per month. Alpha 0.5 had a MAPE value of 14.74% with a forecast value for the next period of 36 units per month. Alpha 0.7 had a MAPE value of 12.64% with a forecast value for the next period of 36 units per month. Alpha 0.9 had a MAPE value of 11.7% with a forecast value for the next period of 37 units per month. The least square method had a MAPE value of 7.2% with a forecast value for the next period of 41 units per month.

This research discusses the application of cash receipts and cash payments from cash sales and cash purchases at CV Banua Prima Teknik. This research aims to determine the accounting system for cash receipts and cash disbursements at CV Banua Prima Teknik, as well as to create a web-based cash receipt and disbursement application at CV Banua Prima Teknik. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, and document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording at CV Banua Prima Teknik has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to find out the recapitulation report of cash receipts and disbursements based on a certain period. Therefore, the application developed in this research is expected to help produce cash receipt and disbursement reports more effectively and efficiently, thereby improving performance in company financial management.

Hedging is a financial instrument that uses a risk management approach to neutralize systematic risk against changes in prices or cash flows: individuals and businesses. One alternative that can be done to minimize this risk of banking is hedging. (Hasanah, 2022). This study analyzes hedging strategies to achieve optimal risk management in banking companies. The object of the study is the banking industry, both conventional and sharia, listed on the IDX with an observation period of 2019-2023. The targeted outputs are scientific publications and national journals. The results of the study are Hedging strategies: (1) Forward Contract, (2) Futures Contract, and (3) Money Market. Hedging strategy implementation techniques are (1) Arbitrage (2) Diversification (3) Average down (4) Cash closing.    

This research aims to analyze the influence of cash management and inventory management on the financial performance of Ling Food Stores in Makassar City during the 2020-2022 period. The main focus of this research is to evaluate how cash and inventory management contributes to a company's liquidity, profitability and operational efficiency, which are measured through various financial ratios such as Current Ratio, Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE). The research results show that the Current Ratio in 2020 cannot be calculated due to the absence of short-term liabilities, while in 2021 and 2022 each was recorded at 0.095% and 0.216%, reflecting low liquidity. On the other hand, the decrease in Average Inventory from IDR 754,200 in 2021 to IDR 715,000 in 2022, followed by a significant increase in net profit, shows efficiency in inventory management. The increase in GPM, OPM, NPM, ROI, and ROE ratios from 2020 to 2022 reflects significant improvements in financial performance, indicating that more effective cash and inventory management can improve a company's financial health.

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.

The application of visual brand concepts in showroom interior planning is considered crucial to ensuring that the products offered are relevant to the target market. This study aims to design a concept for the cash register and backdrop facilities in the case study of the Vespa Piaggio brand, with the goal of effectively reflecting the brand's visual identity. This research employs a qualitative method through in-depth observation, including direct visits to Piaggio stores and documentation via photographs and videos. The findings indicate that the use of shape metaphors aligned with the brand's identity can strengthen the visual brand image and enhance the showroom's appeal. The implications of this study emphasize the importance of applying visual identity holistically in furniture design to build a positiveerception among the target market and potential customers.