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

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

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

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

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

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

Tujuan dari peneliti melihat pengaruh Financial Literacy dan Illusion Of Control dalam mengambil keputusan investasi, objek penelitian Mahasiswa di Kota Palembang. Peneliti ini memakai data kuantitatif pengambilan sebanyak 133 sampel responden yang menggunakan teknik purposive sampling. Penyebaran kuesioner ini dilihat untuk menguji berdasarkan kriteria yaitu Mahasiswa di Kota Palembang dan Responden yang melakukan Investasi minimal 4 bulan yang lalu memakai program SPSS 21. Adapun pengujian yang dilakukan seperti uji validitas, reabilitas, uji asumsi klasik, analisis regresi berganda, dan pengujian hipotesis. terdapat pengaruh Literacy Financial terhadap Keputusan Investasi dan pengaruh Illusion Of Control tidak berpengaruh terhadap Keputusan Investasi.

Household financial management is a crucial factor in maintaining family financial stability, particularly in the face of economic uncertainty. This study examines the strategies employed by households in managing their finances, including budgeting, expenditure control, savings, and investment, as well as the challenges encountered during economic crises. Through a combination of literature review and case studies, the research reveals that households with clear financial planning and adequate emergency funds are more resilient in times of crisis, such as the COVID-19 pandemic. Factors such as income levels, education, and financial literacy significantly influence household financial decisions, while consumption patterns driven by social media often present a challenge. Effective strategies identified include strict budgeting, reducing non-essential expenditures, and prioritizing long-term savings and investments. This study underscores the importance of financial literacy and awareness in household financial management as key to achieving financial stability amidst global and domestic economic uncertainties.

These financial problems are the inability of students to manage their own personal money (monthly money from parents), lack of financial planning habits, lack of financial control by parents. So this journal was made to find out whether there is an influence of financial education in social (family) organization on the personal financial management of undergraduate students at the Faculty of Economics and Business, Makassar State University. This type of research is causal associative research, or a causal relationship with a quantitative approach. This can be seen from the probability (sig.) = 0.009 ttable = 2.676 > 1.998 and from the probability (sig.) = 0.000 ttable (4.158 > 1.998). So that it is known that the influence of family finances and financial literacy together has a positive and significant effect on personal financial management and also the influence of family finances has a positive and significant effect on the personal financial management of S1 students of Management, Department of Economics, Makassar State University.

Digitalization in the payment system has brought significant changes in people's behavior, including among generation Z (Gen-Z). One of the most prominent innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and accessibility in transactions. This study aims to analyze the impact of implementing QRIS payments on the financial planning culture of Gen-Z, known as the digital native generation. This study uses a quantitative approach with a survey method on a number of respondents from Gen-Z. The results of the study show that the use of QRIS has positive and negative impacts on their financial planning habits. On the one hand, QRIS makes it easier to manage daily financial transactions, such as automatic recording and easy cashless payments. On the other hand, this convenience also has the potential to increase consumptive behavior due to too fast access and minimal direct control over spending. This study highlights the importance of financial education to increase Gen-Z's awareness in using technology wisely to support better financial planning.  

Every business wants to achieve financial sustainability. To achieve this goal, the use of effective budgeting strategies is essential. This article will discuss several budgeting strategies that can help businesses achieve this financial sustainability.The ability of a company to operate consistently and profitably over the long term is called financial sustainability. This means that the company is able to generate sufficient income to pay debts, cover operational costs, and make investments to encourage future growth. To achieve financial sustainability, companies must use effective budgeting strategies, which include thorough financial planning, strict cost control, wise investments, and sustainability principles. By implementing this strategy, companies can increase profitability, progress and sustainability in the long term.  

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

This study aims to analyze the effect of accounting policies on the quality of financial reporting of listed companies in Indonesia, with company size as a control variable. In this context, accounting policies refer to the rules and procedures applied by companies in preparing financial statements, while financial reporting quality includes the accuracy, completeness, and transparency of the information presented. This study uses panel data from five companies listed on the Indonesia Stock Exchange during the period 2018 to 2023. The analysis method used is multiple linear regression with t test and F test to test the research hypothesis. The results showed that accounting policies have a significant effect on the quality of the company's financial reporting, while company size has no significant effect.

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.

Objective: The study aimed to assess the adjuvant role of dexamethasone in multimodal analgesia to control postoperative pain for various laparoscopic surgical procedures.  Methods: From January to April 2023, a study was conducted at Baghdad Teaching Hospital involving 80 patients prepared for various laparoscopic procedures, classified as ASA grades I and II. The participants were divided into groups (A and B) of 40 patients. There were no significant differences between the groups regarding gender distribution, age, BMI, ASA grade, anesthesia duration, and surgical procedure duration. Group A comprises patients administered dexamethasone 8 mg intravenously one hour before the induction of anesthesia, whereas Group B patients received a normal saline (placebo). The analgesic effect was assessed by measuring the VAS score for each group at 1, 3, 6, and 24 hours post-discharge from the recovery room. The study also evaluated the necessity for potent analgesics among the study population in each group. Results: The study findings indicate that dexamethasone significantly reduces postoperative pain, as evidenced by lower VAS scores in patients administering dexamethasone compared to those receiving a placebo, especially at 6 and 24 hours post-transfer from the recovery room. Additionally, patients administering a placebo exhibit a significant demand for potent analgesia in contrast to the group receiving dexamethasone. Conclusion: The study indicated that a single-dose injection of dexamethasone 8 mg administered preoperatively for various laparoscopic procedures significantly decreases postoperative pain. Effective pain management promotes early recovery and shortens hospital stays, reducing staff stress and providing financial benefits to the institution. We recommend using dexamethasone as a safe and effective medication for alleviating postoperative pain.

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

One of the areas worked on in school-based management is financing management. Good financing management is necessary because it is believed that with efficient and effective school financial management, errors, leakages, and variations in the use of funds from the original plan and goals will be avoided. Schools are empowered to assess their own needs through school-based financing management, which transfers control over budget allocation and use to schools. To completely reduce dependence on government funding, schools are also allowed to engage in income-generating activities. Financing management needs to be carried out carefully, diligently, and comply with relevant regulations when implementing school-based management. The preparation of school revenue and expenditure budget plans (RAPBS) as well as various forms and sources of school funding are all included in the idea of school-based financing management.

This research aims to determine the influence of Islamic banking financial ratios in the form of Return on Assets (ROA) Ratio, Non Performing Financing (NPF) Ratio, Financing to Deposit Ratio (FDR) and Total Asset Turnover (TATO) on the Operational Cost-Operational Income Ratio (BOPO) at Sharia Commercial Banks in Indonesia.  This research uses a quantitative approach with sample data totaling 7 (seven) sharia commercial banks out of 13 (thirteen) sharia commercial bank populations registered with the Financial Services Authority. Research data uses secondary data for the annual period in the period 2010 - 2023. By using the ARDL (Autoreggressive Distributed Lag) panel model using the PMG (Pooled Mean Group) method, the research results show that in the panel, it turns out that the Leading Indicator is the effectiveness of the variable in controlling the BOPO Ratio at Sharia Commercial Banks in Indonesia is Return on Assets (ROA), where ROA significantly influences the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, with stable positions in the short and long term. Of the 7 (seven) Sharia Commercial Banks that are the objects of research, there are 4 (four) banks that are leading indicators of the effectiveness of sharia banking in influencing the stability of the BOPO ratio, namely: Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank Jabar Banten Syariah, and Bank Mega Syariah through ROA, NPF, FDR, and TATO.  Financing to Deposit Ratio (FDR) is also capable of being a Leading Indicator of variable effectiveness to influence the BOPO Ratio at Bank Muamalat Indonesia, Bank Aceh Syariah, Bank Riau Kepri Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, and Bank NTB Syariah, However, its position is unstable in the short and long term.