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This research aims to determine the application of accounting information systems to the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency and to determine the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency which is running effectively. The type of research used in this research is descriptive qualitative research. The type of data used in this research is primary data and secondary data obtained from broiler chicken farming businesses in South Labuhanbatu Regency. Data collection techniques were carried out using documentation and interview techniques. The results of this research indicate that the application of the accounting information system to the effectiveness of internal cash control in broiler chicken farming businesses in South Labuhanbatu Regency is considered effective, however, there are still shortcomings in the system which still exist in some manual parts. The effectiveness of internal cash control does not fully use computers but there are still manual ones, and the obstacles experienced when recording financial reports in broiler chicken farming businesses in South Labuhanbatu Regency are that sometimes it is still difficult for outside parties to accept and understand because they do not fully use the system. accounting information.  

Competition between commercial banks is increasingly rapid and complex, causing changes in regulations that are binding on commercial banks. One of the regulatory changes is the application of PSAK 71 which replaces PSAK 55 concerning Financial Instruments. A previous study conducted by Suroso in 2017 simulated the impact of implementing PSAK 71 on bank performance as measured by the capital ratio, namely the Capital Adequacy Ratio. The results of this study stated that there was a decrease in the CAR ratio due to an increase in CKPN which was caused by a change in the CKPN calculation method. This research will measure the comparative influence of CKPN, ROA, and Size as control variables on the CAR ratio at BUKU "2" Commercial Banks. As well as analyzing whether there is a difference in the CAR of commercial banks between before and after the implementation of PSAK 71. The results of the study show that the CKPN, ROA, and Size of the CAR of banks when implementing PSAK 55 has a value of 19.4%. This result is better than the implementation of PSAK 71 which amounted to 14.3%. Apart from that, there is a significant difference in the CAR ratio between before and after the implementation of PSAK 71. This difference is due to the high CKPN and the Covid-19 pandemic forcing banks to hold back credit distribution. So the risk of the bank's RWA has decreased, causing the bank's CAR to increase even though the CKPN has increased, and the bank's ROA has decreased.

This study aims to determine and compare how the financial control of ice jelly potter and cassava chips in financial control and to find out the shortcomings if they do not use financial control. This study uses a qualitative approach. The data sources used are primary and secondary data sources. While the data collection techniques used in this study were observation, interviews, and documentation. The results of the study indicate that in terms of financial control, the ice jelly potter business has implemented financial control although it has not been maximized which includes financial management (budgeting, recording, reporting, and financial control). This is a plus for UMKM because they have implemented financial controls as well as future steps that will be taken to become more knowledgeable, and can assist in decision making in the future. The factors that become a shortage of cassava chips business in running a business if they do not use financial control (financial management) are not knowing the next steps to be taken, not being able to develop a business, not knowing whether the business is profitable or detrimental. Therefore, financial control is very important in running a business.

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

Based on the results of the research conducted that: (1) Implementation of Pawn (Rahn) in the Islamic Economic Perspective is an agreement or contract in mu'amalah which is carried out by two parties in the form of accounts payable by submitting an item as collateral for the debt. (2) Implementation of Pawning (Rahn) Rice Fields in Sayur Mahincat Village, Barumun Selatan District, Padang Lawas Regency in an Islamic economic perspective, namely the pawnshop (rahin) comes to the pawnbroker (murtahin) to borrow some money in cash to fulfill his life needs by handing over his rice fields as collateral for debt. The right to use the collateral is controlled by murtahin until the debt is paid off and there is also the pawnbroker who manages the rice fields themselves which are used as collateral with the proceeds from the fields being divided in half with the pawn recipient. There is no time limit for repayment of the debt, the end of the mortgage is rahin has been able to pay off his debt to the murtahin. the implementation of pawning (rahn) in rice fields is in accordance with the perspective of Islamic economics because there is willingness, the principle of helping, and avoiding extortion of pawned goods, because pawning is a contract of mutual help for those who need financial assistance, this pawn contract is related to a loan agreement what desperate people do.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.

This research aims to assess how internal control, information technology, and staff competence influence the quality of financial reporting in Kota Langsa. The research methodology employed is quantitative, utilizing primary data. All Local Government Units (OPD) in Kota Langsa, totaling 33, were taken as the sample, with three respondents from each OPD, resulting in a total of 99 respondents. The sample selection was done through purposive sampling.Data were collected through questionnaire distribution and the use of measurement tools such as validity and reliability tests. Data analysis employed multiple linear regression analysis, with hypothesis testing using t-tests and F-tests. The regression analysis results indicated that internal control has a significant positive influence on the quality of financial information in the reports. Conversely, information technology does not have a significant impact, while staff competence also has a significant positive effect.In summary, this research demonstrates that internal control and staff competence play vital roles in enhancing the quality of financial reporting in Kota Langsa, whereas information technology does not have a significant impact

This study aims to examine the influence the application of regional financial system, the quality of human resources, and the application of internal control system to the quality of local government financial reports. This type of research is quantitative research by distributing questionnaires. The theory used in this study is the stewardship theory. The sampling method in this tudy was the purposive sampling method. The sample in this study is the staff/employees BPPKAD Gresik were 46 respondents. The analytical method used is multiple linear regression analysis using the IBM SPSS Statistic 22 Program. The result of this study indicate that the influence the application of regional financial system has a significant influence and the quality of local government financial reportsand  the quality of human resources, application of internal control system partially does not have a significant influence on the quality of local government financial reports.

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 process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

Regional financial management at the South Amarasi District level continues to undergo regulatory adjustments so that it is more effective and efficient, making planning, budgeting, implementation, administration, reporting, accountability and supervision of regional finances easier. This research is aimed at finding out cash management in South Amarasi District using qualitative descriptive methods. The research results show that cash management follows existing regulations but is not yet optimal due to limited human resources, so it is necessary to prepare competent human resources in cash management and optimize regional financial reports through increasing control functions.  

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

In a hotel, it requires various needs in the form of operational goods, food ingredients, beverage ingredients or assets and this is where the role of the Receiving Officer is needed in the procedure for receiving goods. The process of receiving goods documents that require time for the approval of the General Manager makes it difficult for the Receiving Clerk to receive goods because when receiving goods the Receiving Clerk does not bring Purchase Orders and Purchase Requisitions because they are still in the process of approval and the Receiving Clerk's limited understanding of the quality of goods also hinders the procedure for receiving goods. this can be detrimental to the hotel. Guided by the Receiving Job Description, if the Purchase Order and Purchase Requisition documents are still in process, this will also hinder the Receiving Clerk in checking the quality and quantity of incoming goods. By using the interview method with 3 informants, which was given to several employees at the Ministry of Finance, so that the author is more accurate, it is also guided by the Literature Study studied. The author manages these sources of information into a result of field facts, so that the writer can provide conclusions on the problems that arise and provide advice to management. The data collection method used in this study is a qualitative method with a descriptive type. Data collection techniques using observation techniques, interviews, and documentation, in order to obtain accurate data and documents. The people interviewed were Receiving Officer,Cost Control, Buyer, Purchasing Officer

This study aims to determine the influence of financial knowledge, locus of control and financial attitudes towards financial management on Management Students of PGRI Semarang University Class of 2018-2021. This type of research uses quantitative research methods and the data used in this study are primary data. The population in this study is Management Students of PGRI University Semarang, this study uses the Probability Sampling technique with a sample of 299 respondents. The measurement of this study used a Likert scale which was then processed with the IBM SPSS Statistical Version 25 analysis tool using multiple linear analysis. The results of this study show that there is a positive and significant influence between financial knowledge (X1) and financial management (Y) partially, locus of control (X2) has a positive and significant effect on financial management (Y) partially, financial attitude (X3) has a positive and significant effect on financial management (Y) partially. Financial knowledge, locus of control, financial attitudes have a shared influence on financial management simultaneously. The results of the coefficient of determination (R2) test obtained a value from Ajusted R Square of 0.235 or 23.5% showed that financial management variables were influenced by financial knowledge variables, locus of control, financial attitudes, while the remaining 76.5% were influenced by other variables that were not in this study.

The Joint Business Group (KUBE) is one of the government's efforts to alleviate poverty by providing assistance to KUBE members to develop businesses in groups. The purpose of this service is to provide KUBE members with an understanding of business management so that KUBE can progress and prosper its members. The implementation method is carried out through coordination with village officials to determine the location and time of service. Furthermore, community service activities were carried out at KUBE Lestari Pekon Gumuk Rejo, Pagelaran District, Pringsewu, Lampung by delivering material directly/lectures and practice. The result of this activity is that participants gain knowledge regarding budget control and also marketing by utilizing market places and social media. Participants can also make simple bookkeeping as a basis for business financial reports.  

The Ministry of Religion of the Republic of Indonesia assesses that there are still many Islamic boarding schools that have not yet been established, so they need to strive for their independence. For this reason, the Ministry of Religion has launched the “Pesantren Independence Road Map” (2021). This study examines the independence of Islamic boarding schools based on kopontren at the Sidogiri Islamic Boarding School (PPS). The aim is to prove the independence of PPS. The research method used is qualitative research which analyzes data in the form of statements and documentation. From the research conducted, it was found evidence that PPS is an independent Islamic boarding school both in terms of institutional, management, curriculum, manpower and funding aspects. This independence is achieved through the implementation of management principles such as planning, organizing, acting and controlling in managing the pesantren. In addition, the study also found that there are seven characteristics of PPS independence, namely having a business charity that is able to finance the financial needs of the pesantren, being able to manage its finances from the time the students register to completing their studies at the pesantren, being able to meet the basic needs of the students, being able to manage and determine the educational curriculum for the students. santri independently, not asking for help from other parties or the government to build pesantren. In addition, it has educational institutions, da'wah, social, economic and alumni networks that support the independence of pesantren.