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Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence cash holding, namely the cash conversion cycle, sales growth and company size, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the cash conversion cycle has an effect on cash holding; 2) sales growth affects cash holdings; and 3) company size has an effect on cash holding.

Sales promotion is one element of marketing communication that influences consumer purchasing decisions. The purpose of the research conducted was to find out whether sales promotions carried out by Transmart Tuparev Karawang affect purchasing decisions at Transmart Tuparev Karawang. The independent variable used in this study is Sales Promotion (x) while the dependent variable is Purchase Decision (y). The research method used in this research is quantitative research using a simple linear regression method. The population studied was Transmaart Tuparev Karawang visitors in April 2023 with a total of 8648 visitors. Samples were taken as many as 99 respondents with a sampling technique using the Slovin formula and data collection using questionnaires, observation, interviews, and literature study. The results of this study are that there is an effect of sales promotion on purchasing decisions at Transmart Tuparev Karawang of 46.50%, namely the effect of sales promotion on purchasing decisions is included in the medium category and the remaining 53.50% is influenced by other variables not examined by the author.

AUTO2000 Basuki Rahmat is one of the branches dealer Toyota, which is located in the city of Surabaya, is engaged in services such as sales, maintenance, repair and supply of Toyota spare parts whose management is fully handled by the Astra Group. The company always strives to provide fast and accurate service, but customers spend quite a long time waiting because the car service process is relatively long. The long service time is caused by an unorganized operational system that causes waste (waste). Based on these problems, it is necessary to analyze Basuki Rahmat's car service services at AUTO2000 using the concept lean service by using the method value stream mapping, fishbone, and 5 whys. The research results obtained weight waste motion or transportation of 0.1481; waiting or delay of 0.1325; incorrect inventory of 0.1273; lack of customer’s focus of 0.1195; defect of 0.1065; duplication of 0.0935; overproduction of 0.0779; unclear communication of 0.0675; underutilized employees of 0.0675; And variation of 0.0597. Research recommendations that can be proposed to reduce waste including repairs layout, adding monitors on the service floor for matters of sending and receiving information, increasing the number of mechanics, making plans booking with different hours, making and applying the system tracking of the presence of the tool. Therefore, lead time the initial service service process of 170 minutes becomes lead time 128 minutes.

Small and Medium Enterprises (MSMEs) in Klampok City, in running their business, handle problems related to almost all assets, both raw materials, finance, advertising, work, innovation and also the views of the management. The data checking procedure used is a separate inspection method because the information obtained is subjective, namely by distributing opinion polls using a real scale. The factor that creates this problem is largely due to the low level of training and education in business that business entertainment executives have. Most financial experts feel that they have sufficient business knowledge and skills, so they are not too eager to add their business information, especially if they need to pay cash to get this information. The problem of capital is a well-known one that almost all types of businesses face. The problems of MSMEs in Klampok District inspired researchers to develop solutions starting from NIB, product branding with improved packaging and logos or brands, business analysis with business plans, online bookkeeping system assistance, and product digitization with a more modern online marketing system. way to increase sales.

Globalization becomes inevitable for almost all aspects of life, especially in the industrial sector. Globalization has brought the industry to experience a structural transformation that focuses on technology. The structural transformation experienced by the industrial sector may have positive and negative effects, not only for the industry itself, but for the surrounding communities and the environment. The research method used in this research is initiative descriptive qualitatively by writing observation written, with data in the form of field notes. Technological advances are tested on the areas of the industry, is; Production, Research and Development / Research and Development (R & D), operational management, logistics and supply chain management, finance and accounting, human resources (HR), marketing and sales, information technology (IT), laws and compliance, and customer service

The income earned by companies in the field of outsourcing comes from all forms of work contracts and also management fees, which means that it comes from all kinds of service revenue in the field of outsourcing as income obtained directly from all areas of sales activity in the service sector. Outsourcing in the field of companies comes from the existence of work agreements, as a form of income accounting treatment at the Ions Solusi Objective company. The main part in managing the company is in the field of recognition, presentation and measurement. The methods used in this study were interviews and documentation as the main part of the data analysis as the main part of the qualitative descriptive. The results of the study are that there is an accounting treatment that originates from outsourcing service revenue from PT. Ion Solution Objective seen from the recognition, presentation, and measurement. Revenue from outsourcing services is in accordance with the rules that apply in SAK ETAP  

Quantum-Inspired Algorithms (QIAs) combine principles of quantum computing with classical evolutionary strategies to address complex optimization problems. This research explores the potential of QIAs in improving optimization processes, particularly in combinatorial and multi-objective optimization scenarios. The study focuses on the application of Quantum-Inspired Genetic Algorithms (QIGAs) and Quantum-Inspired Evolutionary Algorithms (QIEAs), assessing their effectiveness in solving classical problems like the Traveling Salesman Problem (TSP) and Minimum Spanning Tree (MST). Through computational simulations, the research compares the time convergence and solution accuracy of QIAs against traditional classical algorithms. The findings demonstrate that QIAs achieve faster convergence rates and higher-quality solutions, with accuracy levels reaching 98-99% of the global optimal solutions, while significantly reducing computational time. These results underline the advantages of QIAs in solving large and complex optimization problems, making them a promising alternative to traditional algorithms. Additionally, QIAs excel in avoiding local minima, a common pitfall of classical methods, due to their ability to explore the solution space more efficiently through quantum principles like superposition and interference. The implications of this study suggest that QIAs can be a valuable tool for tackling real-world optimization challenges, with potential applications in fields such as finance, logistics, telecommunications, and energy management. The research also indicates the necessity for further improvements in quantum-inspired algorithms' scalability and hardware integration, particularly for larger, more intricate optimization problems, to fully realize their potential in practical industrial applications.

. As for the procedures for buying piled up land, consumers must first buy a D.O (Dilevery Order) card at the cashier according to the size of the fleet being brought (large or small) then process the payment, then the fleet enters the loading process queue, then the D.O card is given to the operator excavator for loading piled up soil into the fleet tank, after the loading process is complete the fleet leaves. After receiving payment money from consumers, the cashier records sales transactions in the sales transaction book and then re-records the administration section into the master book for reports on the production of sales results which will be given to the person in charge. As long as the sales data management system is still recorded manually by the administration into the ledger, this risks causing delays in the preparation of reports because all sales transactions have to be re-recorded. Data is lost (stolen or corrupted). When sales files and sales reports are needed for re-checking, officers will have difficulty finding files in the master book, because they have to open the pages of the main book which are quite thick. There was a problem in September 2018 where the daily sales report was damaged by rain and the cashier had to re-record all daily transactions.

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.

The purpose of this study was to determine the management of Business Centers in Vocational High Schools (2) the effectiveness of the role of Business Centers as entrepreneurship learning units in Vocational High Schools, (3) Empowerment of Business Centers as a means of fostering entrepreneurial characteristics in students. The method used in this research is Systematic Literature Review (SLR) by collecting and analyzing journals related to keywords. Based on the literature study conducted, it was found that the Management of Vocational High School Business Centers has an average of 3 sections. The first part is the photocopy room, used for the practical activities of students majoring in Office Administration and Sharia Banking, the second part is the production room, used for the practical activities of the marketing department, the third is the entrepreneurship room, used for students majoring in Marketing, but students majoring in Office Administration, Accounting, Banking Syariah is also actively involved in the management of the Business Center in the entrepreneurship space. (2) The role of the Business Center as an entrepreneurship learning unit in Vocational High Schools is very good as can be seen from the increasing enthusiasm of students in participating in entrepreneurship learning, with the Business Center students have a place to practice entrepreneurship theory that has been taught by the teacher. In addition, students become tenacious, creative and active in doing entrepreneurial assignments given by the teacher. (3) Empowerment of the Business Center as a means of cultivating entrepreneurial characteristics for students has gone well, it can be seen from some students, most of the students have been able to read business opportunities, and can manage sales finances. Thus it can foster the characteristics of an entrepreneurial spirit in students.

Micro, Small and Medium Enterprises (MSMES) engaged in the world of Food and Beverage (F&B) in the Sentul Village area are one of the community service partners. One of these partners was established by the RT 01 association in the Sentul Village area with the lack of a conventional marketing system owned by these MSMEs. By providing various trainings and also providing socialization on the importance of digital marketing so that the marketing system can be improved so that it can cover more business targets and can be a better sales support. MSMES are also provided with service assistance in creating business accounts on digital media such as Instagram, Tiktok, Facebook, and Google Business accounts with optimal digital media management. marketing communication is able to build a brand. In line with the above, marketing communication is an effort to convey messages to the public, especially target consumers, regarding the existence of products in the market, so that they contribute to brand awareness for the company.

Kangvifo FnB is a business engaged in the service sector, Kangvifo was founded in February 2021 which was founded by several people to meet the community's needs for food and beverage product photo service providers, in Palu City there are many MSMEs so that this is a big business opportunity for Kangvifo FnB. In entrepreneurship, of course, it is necessary to apply the science of financial governance in order to develop a business so that it can develop. The purpose of this research is to find out the application of the science of financial governance in the Kangvifo FnB business. The research method uses qualitative data, the data source is primary data. Data collection techniques through interviews and documentation of financial reports from September to December. The results of this study indicate the application of the science of financial governance to the Kangvifo FnB business, which previously did not carry out financial management properly and after being assisted has carried out such planning as making a price list for the types of product photos to be photographed, sales targets, and has recorded reports. working capital, statement of cash flows, and statement of income

Micro, Small and Medium Enterprises (MSMES) engaged in the world of Food and Beverage (F&B) in the Sentul Village area are one of the community service partners. One of these partners was established by the RT 01 association in the Sentul Village area with the lack of a conventional marketing system owned by these MSMEs. By providing various trainings and also providing socialization on the importance of digital marketing so that the marketing system can be improved so that it can cover more business targets and can be a better sales support. MSMES are also provided with service assistance in creating business accounts on digital media such as Instagram, Tiktok, Facebook, and Google Business accounts with optimal digital media management. marketing communication is able to build a brand. In line with the above, marketing communication is an effort to convey messages to the public, especially target consumers, regarding the existence of products in the market, so that they contribute to brand awareness for the company.

This study entitled Social Interaction Between Bugis and Atoen Pah Meto (Sociological Study in Teun Baun Village and Nekbaun Village, West Amarasi District, Kupang Regency). The background of this research is what are the forms and patterns of social interaction between the Bugis and Atoen Pah Meto in Teun Baun Village and Nekbaun Village? The aims of this research are 1) to know the social and economic life of the Bugis and Atoen Pah Meto people; 2) To find out the Forms and Patterns of economic social exchange, mutual social interaction such as: social closeness, cooperation; 3) management of impressions and messages, comparing the process of social exchange, mutual social interaction: cooperation, and messages and impressions that are contained in the social interactions of the Bugis and Atoen Pah Meto people in the two villages.This study uses a qualitative method with an inductive approach to the type of intrinsic case study research. The focus of this research is symbol interactionism. The techniques used are observation and interviews.The results showed 1) The social interaction between the Bugis and Atoen Pah Meto in Teun Baun Village and Nekbaun Village was very harmonious because there had never been any conflict; 2) Bugis people can still control their expenses and income from sales properly, while the Atoen Pah Meto people don't have records and they don't support each other; 3) The degree of social exchange as practiced by the Bugis and Atoen Pah Meto in terms of fulfilling the basic needs of the community is quite good.The conclusion of this research is that the trade relations of the Bugis people are far more advanced than those of the Atoen Pah Meto, why is it because the Bugis people concentrate fully on the kiosk business, on the other hand the Atoen Pah Meto people do farming and livestock as a legacy from their ancestors. The researcher's suggestion is that there is a need for cooperation in the kiosk business and trying to trust each other in carrying out a productive business.    

This research aims to determine the sticky costs behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. The behavior of sticky costs in this research is seen from sales, general and administration costs which are categorized into several industry groups to see the degree of sticky costs for each industry group per year. Apart from that, the factors that influence sticky costs include direct labor costs and overhead costs. goods sold. The research method used is multiple linear regression analysis which is measured using the Anderson, Banker and Janakiraman equations. The sample was determined based on the purposive sampling method with a total of 65 research samples obtained during the 2017-2019 period. The results of this research are that all manufacturing companies in Indonesia have sticky costs behavior. The largest and smallest degrees of sticky costs occur in the textile, garment and footwear sectors and others. This proves that management in companies in these sectors is inconsistent in monitoring and controlling sales, general and administrative costs. Then regarding the influence of direct labor costs and the cost of goods sold is as follows: 1) Direct labor costs have no effect on sticky costs, 2) Cost of goods sold has no effect on sticky costs.

Transaction management at Hijab Nafisa used to be done manually, causing errors in record keeping and periodic inventory checks, resulting in inefficient service. The author designed an information system using PHP as the programming language and MySQL as the database. This paper described the analysis and design of a store management information system (point of sales) that has successfully facilitated the transaction process and inventory checks. After that, a system test was carried out and compared with the old method of manual and ineffective information transaction processes, resulting in a proposed system that facilitated the transaction process and inventory checks. Additionally, there was also ease in data reporting that could be printed out for easy reading.  

Marketing strategy is an effort made by a businessman in introducing his product to achieve the desired goals by developing competitive advantages and efforts used to generate profits. The marketing strategy is very important for Micro, Small and Medium Enterprises (MSMEs) in marketing their products. Where in marketing management there are four marketing strategies through the Marketing Mix, namely product, price, place and promotion. The purpose of implementing a marketing strategy through Marketing Mix is ​​to increase product sales and provide an understanding of marketing strategies in order to solve specific problems in marketing. This community service activity was carried out in the Bojo Environment, Awang Tangka Village, Kajuara District, Bone Regency. The results achieved in this activity were an increase in image and sales as well as an increase in knowledge and insight regarding marketing strategies at Mrs. Asriani's MSMEs Pastry Business. The method used in this activity is the socialization method of implementing marketing strategies by utilizing brochures as learning materials.

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

As we all know, employees must be able to think logically and engage with their environment. Work is not only dependent on or prioritized by machines or technical equipment. Recognizing the importance of supply chain management in every company and using a capable Enterprise Resource Management system or often known as an Enterprise Resource System (ERP) to solve problems and increase revenue in improving the performance of existing supply chain management in a company. Therefore, we will use PT. Unilever Indonesia to research this research topic. As PT. Unilever Indonesia sales of various consumer products, including culinary spices, body care products, cosmetics and toiletries; which means PT. Unilever must have a stable supply chain.