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Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

This research aimed to analyze the effect of perceived usefulness, perceived ease of use, perceived trust, and perceived risk on the use of mobile payments by Telkom University students. The use of mobile payments is a method that can be used as an alternative to cash, checks, credit cards, and debit cards and can create new opportunities for payment methods. The population in this study was all Telkom University students. The sampling technique used is the probability sampling technique. The sample used was 282 respondents. Data was obtained through the distribution of questionnaires through Google Forms. The analytical method uses multiple linear regression analysis using SPSS version 26 software. The results show that perceived usefulness, perceived ease of use, perceived trust, and perceived risk have a positive effect on the use of mobile payments. The results of this study are expected to provide an overview for digital payment service providers to improve service quality in using mobile payments so that they can maintain user consistency, increase security so the user trust does not decrease, and pay attention to risks that may occurarticle.

The purpose of this research is to find out: (1) the legal consequences of talak divorce on marriages with non-cash dowry, (2) to find out the legal status of the husband's unpaid dowry debt after talak divorce. The type of research used in this research is qualitative research. In this qualitative method, research is carried out directly in the field or at the research location. The research approach used in this research is in the form of a library study (Library Research). Based on the results of the research and discussion in this study, it can be concluded that: For a husband who divorces his wife even though he has not had sexual relations with her, he only has the obligation to pay half of the dowry amount that has been determined before the marriage contract is carried out. However, a husband who has had sex with his wife and then divorces or des not divorce, still has the obligation to pay all the dowry that has been determined by the prospective husband. Meanwhile, for a husband who dies, according to the opinion of most Islamic law experts, it is still obligatory to pay the specified dowry even though during his lifetime he never had sexual intercourse with her (dukhul). Paying debts in Islam is obligatory and you cannot delay paying off all your debts. Likewise, the dowry law must be paid by the prospective husband to the prospective wife at the time of the marriage contract, but if the dowry is postponed then it is still permissible as long as the time for repayment is clear. Paying dowry debts according to the Compilation of Islamic Law is permissible to be owed and may also be deferred if the bride-to-be is happy and gives permission if the dowry is deferred. In this case, the dowry is still owed in the event of separation (divorce), a husband's obligation is to pay the dowry from the assets owned by a husband during the marriage and the dowry owed can be settled after the divorce occurs.    

The aims of this research are to analyze the feasibility of PT. Tri Daya Jaya Makassar company engaged in heavy equipment rentalsto add investment in the form of adding vehicles.The analytical methods usedNet Present value, Internal Rate Of Return, Profitability Index, and Payback Period.The result of Investment Feasibility with the Net Present Value (NPV) shows that the total Cash Flow PV is Rp. 44,790,364,139 while the total investment proposed by the company is Rp. 35,534,195,000and the result of Net Present ValueisRp. 9.256.169.139. Whereascalculation of Internal Rate Of Return (IRR), it appears that the IRR value is 21.27%. So the DF value is 12%. Then the value of Probability Index (PI) 1.26 indicating PI> 1.  It can be concluded that investment is feasible

In this era of globalization, there is development of the business world in the field of air transportation services. Many air transportation service companies have to compete for consumers through various strategies to win over consumers. The aim of this research is to analyze the influence of service quality, price and brand image on purchasing decisions. The population in this research is all consumers at PT. Garuda Indonesia Semarang in 2022, numbering 136,135 people, the sample was taken from 100 respondents using the Slovin formula. The data analysis tool used is multiple regression. The results of the analysis show that service quality has a positive effect on purchasing decisions, the higher the service quality, the higher the consumer's tendency to make purchasing decisions. Price has a positive effect on purchasing decisions, the more competitive the price, the higher the consumer's tendency to make purchasing decisions. Brand image has a positive effect on purchasing decisions, the better the brand image, the higher the consumer's tendency to make purchasing decisions. Research implications include the need to refresh employees, especially front liner staff, provide Cash Back or discounts using credit cards and implement Corporate Social Responsibility.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

The service was carried out based on findings from the Dapur Aura UMKM and Sayur Kriyur UMKM whose bookkeeping was still in the form of cash flow report only. The aim of this activity is to develop the bookkeeping of the two MSMEs, so that they can start making general journals, compiling ledgers, including balance sheets, income statements and notes to financial reports in accordance with the provisions in SAK EMKM. The service method is carried out through simple counseling to business owners or managers and several financial employees. The result of this activity is an increase in the understanding of MSME managers in running a business, especially regarding financial management, so that they can produce their own simple financial reports, and an article in this journal.

Digital financial services provided by fintech companies operate or make use of digital technologies. One of the banks that has offered digital fintech-based services are Bank Muamalat KCP Medan Baru. These services include virtual account services, cash management systems, online banking, m-banking (M-DIN), and ATMs. the necessity of putting into practice marketing tactics that increase client happiness and faith in these services. The purpose of this study is to identify the Bank Muamalat KCP Medan Baru's digital fintech-based marketing strategy for customer service. At Bank Muamalat KCP Medan Baru, this kind of research is considered field research. This study is descriptive qualitative in nature. Interviews and documentation were used to obtain data. The key data sources used were interviews with Bank Muamalat sub-branch managers, customer care representatives, and consumers KCP Medan Baru, whereas secondary sources are drawn from written works or other types of documentation to supplement primary data. According to the research, it is known that Bank Muamalat KCP Medan Baru has applied a number of shari'ah marketing indicators, including a number of marketing mix components. Promotion has dominated marketing tactics throughout the Bank's existence. Brands, services, and procedures produce marketing value. Additionally, Bank Muamalat KCP Medan Baru is inextricably linked to the three key tenets of shari'ah marketing—piety, moderation, and virtue. The Principle of Piety is the one that is used the most frequently. Additionally, Bank Muamalat KCP Medan Baru should assess or enhance its marketing tactics for digital fintech services continuous attempts to increase usage of the system due to the fact that some clients are still unaware of Muamalat's digital fintech offerings, particularly its virtual accounts, cash management systems, and online banking.

In the era of digitalization and rapid technological development, payment systems have undergone significant transformation. One innovation in payments is the Quick Response Code Indonesian Standard (QRIS), which has become increasingly common in various sectors. An in-depth understanding of the implementation of QRIS in the new canteen environment of Jakarta State University will provide valuable insight into how this new technology impacts the transaction process. This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Data collection techniques are based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The purpose of this research is to evaluate the extent to which the implementation of QRIS in the New Canteen at Jakarta State University has succeeded in achieving the initial goal of improving the payment process, understand the positive impacts that have been generated by the use of QRIS, including increased efficiency, transaction security and convenience for users, and identify obstacles. that may arise in implementing QRIS, such as network problems or additional costs, which may affect its effectiveness. From the results of this research, it can be seen that the implementation of QRIS in the New Canteen at Jakarta State University has gone well even though several obstacles need to be corrected, such as a lack of consistency in payment rules and a lack of socialization about QRIS. The Policy and Use of QRIS in the new canteen at Jakarta State University has succeeded in achieving order, efficiency, and security in the payment process, simplifying transactions, reducing dependence on cash, reducing the risk of errors, and increasing sales in the canteen. Although there are challenges such as network problems, inadequate smartphones, and administration costs. It is highly recommended that sellers and managers of the New Jakarta State University Canteen continue to implement quality improvements properly. It is necessary to carry out intensive outreach to students and canteen staff regarding QRIS and how to use it, and it is important to ensure that the QRIS system runs smoothly and safely. Thus, the implementation of QRIS in the New Canteen at Jakarta State University provides significant benefits and has the potential to continue to be improved.

The aim of this research is to determine the relationship between Inventory Turnover and Receivables Turnover on Cooperative Profitability Levels. The research method used in this research is the comparative analysis method. The sample used in this research used a purposive sampling method, namely financial reports in the form of balance sheets and profits/losses of KPN Nur Afiah RSUP Wahidin Sudirohusodo Makassar for the period 2020-2022. Net Profit Margin (NPM) is an analysis in this research to show that Inventory Turnover and Receivables Turnover on Profitability Levels have a very big influence. Furthermore, Inventory Turnover describes how much current assets turn into cash, likewise, Receivables Turnover describes how much current assets turn into cash. Meanwhile, profitability describes how big a cooperative or company's ability is to generate profits.

This study aims to determine the effect of Growth Opportunity, Leverage, Firm Size  and Net Working Capital  variables on Cash Holding  in Property and Real Estate Sector Companies. The population used in this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange with a research observation period of 2018 – 2022. Sample selection criteria using  the purposive sampling  method based on predetermined criteria and have been adjusted to the purpose of the research problem, obtained a total of 43 samples from 87 companies. The data analysis technique used in this study Multiple Linear Regression Analysis with SPSS program tool version 21. The results of this study show that Growth Opportunity, Leverage, Firm Size and Net Working Capital have a significant effect on Cash Holding.

In the development of massive activities, transportation is needed to carry out mobility so as to facilitate each individual in carrying out his daily work and activities. The vehicle used by most people is a motorized vehicle, this vehicle is a vehicle that is used and obtained by purchasing it through cash or credit. In the case of buying on credit itself, there are many problems, namely the debtor who pays the installments is not necessarily smooth in making payments, this certainly creates losses for the creditor who provides the motorbike on credit. In an effort to minimize these losses and risks, the creditor cooperates and hires a third party, namely a debt collector to collect or withdraw the motor vehicle that is the object of the pre-credit agreement, now this research discusses the problems that arise in the community regarding withdrawal by debt collectors whether this action has criminal elements or not.    

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.

One of the world's most famous native Indonesian cultures is batik. A good batik industry must be able to produce superior batik according to market needs with quality standards, the environment, human rights and employment issues. Batik craftsmen have weak tools, use velvet chemicals, handle water and a high amount of water, and are inefficient in handling wax and other processing agents. Batik Seni Pendopo is one of the batik businesses that practices GSCM. Dokani Svetsini needs to manage mezimuzi kineria green manufacturing at Batik Seni Pendopo so that it can continue to operate its business, maintain the surrounding environment, and implement the proposed semparikan persang mezimuzi results consistently. This research uses a qualitative case study type, using the green SCOR and AHP methods. From the results of Mezurisi Ergirden, the performance value is 77.43, which means good. Of the 13 KPIs, there are several KPIs that have unsatisfactory performance, namely energy use, waste produced by % of products produced, production costs, installation costs, waste management, efficiency, stamping, batik canting. Improvements that are important in this business are minimizing the handling of electricity, handling raw materials for candle wax and water, managing candle wax for business income, modifying the management so that the cash that goes to Milan can be milled, and where farmers design and canting so that the production process is faster.

The presence of paylater provides benefits for both the community and e-commerce players. People can meet their needs quickly, easily, and safely without having to worry about their cash flow. This feature can support the country's economic growth because more and more people are transacting more easily with this feature. This research was conducted at UMUS Brebes from March 2023 to July 2023. The population in this study was 1392 and for the sample of this study was 100 respondents. The testing tools and data analysis in this study use SPSS with testing and analysis methods through validity tests, reliability tests, classical assumption tests (normality tests, multicollinearity tests, heterokedasticity tests, t tests, F tests, Coefficient of Determination tests. The results in this study show that promotion has a significant effect on the decision to use, evidenced by the calculated t value for the variable X1 (7.407) greater than the table t (1.660). Price partially has no significant effect on the decision to use, this is evidenced by the calculated t value for the variable X2 (2.174) greater than the table t (1.660) but the significant value t X2 greater than 0.05 or 0.000 < 0.05. Promotion and Price have a significant effect on the decision to use, this result is shown by a significant value of 0.000 less than 0.05 and a calculated F value of 206.525 greater than F table 3.09. Promotion and Price were able to explain the dependent variable, namely Usage Decision by 81%, the remaining 19% was explained by other variables outside this study. These results show that promotions and prices simultaneously have a significant effect on variables tied to the decision to use Shopee Paylater.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

In the era of rapid technological and information system developments that encourage people, both groups and individuals, both government and private institutions to utilize technological developments have a very important role in the progress of human life. Rapid technological developments One of the advantages of computers in processing data can increase effectiveness, productivity, and efficiency in carrying out work in current technology makes it easier to manage inventory. Cash sales transactions are said to have been carried out if the company has received payment from the customer and will then be handed over by the company to the customer of the Cat Jaya Gemilang Semarang shop, a company engaged in the field of building paint trading in Semarang. Currently, the system that is running is still manual, namely the administration section records incoming and outgoing goods, all recorded in the book for sales are also recorded manually. With manual recording, books are easily damaged or torn, data in the warehouse records is sometimes not the same as the physical goods that exist, and there is no data security. With the above problems, the author created a system that can reduce weaknesses by creating a systematic application in the database.

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.

The purpose of this research is to find out the financial performance of PT Kalbe Farma before and during the pandemic. This research is quantitative. The results showed that the liquidity ratios which included current ratios were 4.35, 4.12 and 4.45, quick ratios were 2.90, 2.98 and 3.01, cash ratios were 117%, 164% and 176% indicating Kalbe Farma's financial performance was liquid before and during the pandemic. Solvability ratios include debt to asset ratios namely 17.76%, 19% and 17.14%, debt to equity ratios namely 21.30%, 23.46% and 20.69% indicating that financial performance was in good condition before and during a pandemic because the industry average is above the ratio value. Profitability ratios including GPM indicate that the company's financial performance is in good condition, namely 45.25%, 44.33% and 42.79%. for NPM 11.21%, 12.11% and 12.31%, ROA is 12.52%, 12.40%, 12.59% and ROE is 15.19%, 15.32% and 15.20% shows that financial performance was not good before and during the pandemic. Activity ratios include inventory turnover 3.3, 3.5 and 2.9, receivables turnover 6.12 times, 5.8 times and 7.4 times, fixed asset turnover 2.5, 2.4 and 2.6 while total asset turnover of 1.1 and 1.02 respectively shows that Kalbe Farma's financial performance is not good enough in managing its assets both during the pandemic in 2020 and 2021 and before the pandemic in 2019