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Before the development of science and technology, the payment system in Indonesia was only done using cash. Money is used to make daily human payments as a medium of exchange. Cash payment instruments are regulated in Law Number 7 of 2011 concerning Currency. But along with the development of science and technology, payment instruments have been more widely used. This progress comes in the form of digital payment instruments. QRIS is one of the digital payments available today. QRIS stands for Indonesian Quick Response Code Standard launched by Bank Indonesia. When making payments through QRIS as a means of payment, you can use one e-wallet to pay merchants, such as Link Aja, Gopay, OVO, DANA, Shopeepay, and others. This research was conducted to compare payment systems (cash and QRIS payments) made by Banten students in making transactions. This research was conducted using quantitative methodology. The distribution data was collected through the distribution of questionnaires.

This research aims to analyze the allocation of village capital expenditure in Poso Regency. This research uses secondary data obtained from village government general cash book reports from 2019-2022. The data obtained was then analyzed using descriptive analysis techniques. The results of the analysis show that the majority of village government capital expenditure in Poso Regency goes to the construction of roads, irrigation and buildings. On the other hand, a small number of village governments allocate village capital expenditure for land acquisition, vehicle purchases, bridge construction, network construction and other assets. This research is useful in providing information about the main priorities for allocating village capital expenditure.

The purpose of this research is to determine the financial performance of PT. Pajjaiang Indah in terms of the ratio of liquidity and profitability of own capital in 2017-2019. The liquidity ratios used in this study are the current ratio, the quick ratio, and the cash ratio. And the profitability of own capital. The research method used is descriptive qualitative, and uses the type of secondary data which is data that has been processed in the form of financial reports sourced from PT. Pajjaiang Indah which consists of a profit and loss statement and balance sheet from 2017-2019. The results of the analysis of the financial performance of PT. Pajjaiang Indah Makassar, in terms of the liquidity ratio aspect from 2017-2019, using the Current Ratio calculation, the liquidity level shows an average of 1.82 times or 182% of the standard 2 times or 200%, this means the level of liquidity at PT . Pajjaiang Indah in terms of the Current Ratio (Current Ratio) is declared illiquid. Meanwhile, in terms of the Quick Ratio aspect, it shows an average of 1.69 times or 169% from the standard 1.5 times or 150%, this means that the liquidity level of PT. Pajjaiang Indah in terms of the Quick Ratio aspect is declared liquid. And viewed from the aspect of the Cash Ratio (Cash Ratio) shows an average of 0.24 times or 24% of the standard 1 time or 100%, this means the level of liquidity of PT. Pajjaiang Indah in terms of the Cash Ratio aspect is declared illiquid. From the description of the three aspects of the liquidity ratio, it can be concluded that the level of liquidity of PT. Pajjaiang Indah in 2017 – 2019 was low. From the results of the analysis of the profitability ratio of its own capital, PT. Pajjaiang Indah in 2017 - 2019 obtained an average calculation of 24% from the standard 40%, it can be concluded that the average level of profitability of PT. Pajjaiang Indah in 2017 – 2019 was low.

Nowadays we can shop online through e-commerce platforms, which makes the time to shop more effective and efficient. Because it can be done anytime and anywhere even just from home. There are several payment systems that can be done when shopping online on an e-commerce platform, one of which is the COD (Cash On Delivery) payment system. The purpose of this study is to determine the effect of the COD (Cash On Delivery) payment system on online shopping interest in the Shoope e-commerce platform, especially for UIN Sultan Maulana Hasanudin Banten students. The instrument used for data collection in this study was a survey with a questionnaire consisting of 48 respondents. The research sample is students of UIN Sultan Maulana Hasanudin Banten who actively use the Shoope e-commerce platform. Data analysis was carried out using simple linear regression techniques. From the results of this study, the cash on delivery payment system has a positive influence on shopping interest on the shoope e-commerce platform with a significance level of 0.000 in the simple linear regression data analysis test.

Preparing financial reports is certainly an important factor for MSMEs. This research aims to: (1) understand the financial bookkeeping process, (2) analyze the application of Financial Recording in carrying out accounting bookkeeping, and (3) identify inhibiting factors or obstacles for Micro, Small and Medium Enterprises (MSMEs) of Bakso Tusuk Saipudin in the Clean Market Jababeka in implementing Financial Recording. This research is qualitative research. The research location was the Bakso Tusuk Saipudin UMKM in the Jababeka Clean Market in implementing Financial Recording. Data collection was carried out through interviews, documentation and observation. The data analysis technique is carried out through qualitative descriptive data analysis. The research results show that: (1) the management of Bakso Tusuk Saipudin MSMEs at the Jababeka Clean Market only prepares business activity reports which they consider to be financial reports. Even though the report is still very far from complying with financial accounting standards. In fact, MSMEs have tried to prepare reports that at least lead to conformity with accounting standards or accounting bookkeeping. (2) The correct accounting cycle has not been implemented by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market, that is, it has not started with journalizing transactions, posting to the ledger, preparing a trial balance, adjustments, worksheet, until the issuance of financial reports. Complete financial report components in the form of financial position reports, profit and loss reports, changes in equity reports, cash flow reports and notes to financial reports have not been found in the reports prepared by MSME management. Thus, they have not prepared financial reports that are in accordance with financial records. (3) The obstacles and barriers encountered by the management of Bakso Tusuk Saipudin UMKM at the Jababeka Clean Market in preparing financial reports that are in accordance with financial records, are caused by several things, namely management's ignorance of the financial records required in preparing financial reports for the entity they manage or business. which they operate, financial management which is still handled by themselves.

The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

As human habits change due to advances in technology and information, technology is increasingly important in various aspects of life. Companies must keep up with development trends in the globalization era to develop their products and compete with fierce business competition. Artasari UMKM produces a variety of chips located in one of the villages in Purbalingga Regency. This UMKM still conducts sales and marketing traditionally. Bookkeeping and recording of transactions are still done manually, which causes many problems, such as consumers not trusting the results of calculations. A cashier information system is needed to improve operational efficiency and transaction security. It can help with data collection, bookkeeping, and recording transactions as well as creating financial reports as needed. In this research, the prototyping model is used to design a cashier application at UMKM Artasari. It is considered to help overcome this problem. This research is expected to improve the operational efficiency and security of UMKM Artasari transactions and increase consumer confidence in the calculation results. The result of the design is a system display consisting of several pages which include the login page, transaction data, sales reports, help, and prototype proof of transactions to be printed.

The aim of the research is to show the importance of applying IFRS standards at the international and local levels in Iraqi banks and its reflection. This research used statistical methods and indicators, as the data were collected through the distribution of questionnaires to a sample of international development banks, and Gulf commercial banks, to accountants and auditors working in Iraq, where they were distributed to (226) participants and analyzed using SPSS v 26 and Amos v 26, as well as a study comparing the impact of the application of IFRS-9 before and after by analyzing the financial statements of the above banks. The research included the study of several topics, including an overview of IFRS standards and the quality of financial reports, the definition of international financial reporting standards, the objectives of financial reports prepared for public use, the importance of IFRS, the quality of financial reports, the factors affecting the quality of financial reports, the importance of IFRS standards, the factors affecting the quality of financial reports, the challenges faced by banks in preparing financial reports, the application of IFRS standards, the impact on the performance of banks, the application of IFRS standards, the fair presentation of the financial position, the application of IFRS standards and the presentation of cash flows to banks, and the reality of adopting IFRS standards in Iraqi banks. The research concluded that the presence of interest of Iraqi banks in the application of financial reporting standards in order to enhance the quality of financial reporting, that the level of impact of International Financial Reporting Standards (IFRS) in enhancing the qualitative characteristics of accounting information among Iraqi banks (the research sample), all of which increased the application of IFRS, reflected positively on the qualitative characteristics of accounting information. The research contributes to financial institutions such as banks and banks as a means of providing external users, investors and at all levels with the financial data and information necessary to make rational and correct decisions after the application of IFRS standards.

This study focuses on the analysis of public fund expenditure in the livestock sector in North Lombok Regency, with an emphasis on improving the government's internal control system. Using 2022 livestock data and cash expenditure data, this study evaluates the efficiency of the use of public funds, identifies risks and efforts to prevent misuse of funds, and highlights the importance of developing an effective internal control system. The results of this study illustrate the potential for improvement in the management of public funds, by maximizing its positive impact on the growth of the livestock sector and community welfare in North Lombok Regency. The findings of this study provide a basis for stakeholders to adopt improvements in the internal control system, maintain transparency, and increase efficiency in the management of public funds for the purpose of sustainable development of the livestock sector

MSMEs (Micro, Small, and Medium Enterprises) are one of the important economic pillars in driving local economic growth in various cities in Indonesia. However, MSMEs often face significant challenges, especially related to financial and labor risk management. This study aims to analyze financial and labor risk management at Mbak Yummi Chicken Noodle MSMEs in Medan City. In this study, a descriptive qualitative approach with interviews was used to collect data from business owners and employees. The analysis was conducted with a focus on financial risk management strategies, such as product and service diversification, creative promotion, cash flow management, and access to capital, and labor risk management strategies, including employee cost management, employee development and retention, and effective performance management. The results show that Mbak Yummi Chicken Noodle MSMEs have implemented various strategies to effectively manage financial and labor risks. Product and service diversification, creative promotions, and utilization of online delivery and ordering services help reduce financial risks and maintain revenue stability. Meanwhile, efficient management of employee costs, employee development, and effective performance management help manage labor risks, improve productivity, and maintain service quality. This research shows that effective financial and labor risk management plays an important role in the operational success of Mbak Yummi Chicken Noodle MSMEs.

The study aimed to find out the prospects of Development integrated farming business of beef cattle and cashew nuts. The study was carried out from March to May 2021. Respondents of the study consisted of beef cattle farmers who also grow cashew nuts. Sample of the location were determined purposively for a reason that not all sub districts are located in Muna regency, only a few out of 22 sub districts in total. Samples of sub districts and villages were selected purposively on a consideration that there were both beef cattle cattle and cashew nuts in the selected sub districts and villages. Samples of cattle breeders were determined with a random sampling, meaning that all breeders had equal opportunities to be selected. Data and the study were obtained by means of direct interviews, which were analyzed by Feasibility Tally Sheet. Based on the research results can be concluded. The research results show that integrated cattle and cashew farming has prospects for development with each rating, namely technical (7), economic (7), social (4), financial (4) and factors management (6) .  

This research aims to analyze in more depth the perceptions and motivation of UIN KH students. Abdurrahman Wahid Pekalongan on Using QRIS as a Digital Payment Tool. This research uses a qualitative approach by conducting interviews with several informants. The location of the research was at UIN K.H. Abdurrahman Wahid. The data used in this research is primary data. This research uses a purposive sampling technique. The research results show that the use of QRIS by UIN KH students. Abdurrahman Wahid is very effective and efficient in carrying out transactions. QRIS enables faster and easier non-cash transactions, and provides greater security and convenience. Based on the results of interviews, students felt helped by QRIS because it was more practical in making purchases or transactions without cash.

Bankruptcy is a business settlement process through litigation, namely through the commercial court. Bankruptcy is regulated in Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations or abbreviated as UUK 2004. Prior to the promulgation of UUK 2004, it was about Faillissement Verordening (Law on Bankruptcy) which was then updated through Government Regulation in Lieu of Law Number 1 of 1998 and then ratified as Law Number 4 of 1998. Based on the explanation in the background section of the problem, the problem is how to take legal action in bankruptcy cases according to Law Number How to distribute payments for creditors' receivables according to the principles of justice in bankruptcy law. In Article 16 paragraph (1) of Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations ("UU 37/2004") it is stated that the curator has the authority to carry out the duties of managing and/or settling bankrupt assets from the date the bankruptcy disclosure is made, even though against the decision, cassation or reconsideration is granted. What is meant by "settlement" is the cashing out of assets to pay or settle debts.

The purpose of this study is to analyze the financial performance of Dalton hotel using  liquidity ratio and activity ratio. Qualitative data analysis method is used in this study. The finding shows that in the financial statements at the Dalton hotel in the period of 2018-2020, there are fluctuations in the level of liquidity that has been achieved, which in the aspect of liquidity ratio using current ratio calculations, it that can be declared liquid/healthy. Meanwhile, if measured by the aspect of quick ratio, it is also declared liquid/healthy. In terms of cash ratio  in 2018 it is declared not liquid/unhealthy, while in 2019 and in 2020 it was declared  liquid/healthy. Of these theree aspects, it can be seen that the liquidity rate of Dalton hotel in 2018-2020 is quite good. In the activity ratio of the 2018-2020 period, obtained results where that asset TurnOver can be declared unhealthy/bad. However, in the inventory turnover ratio and receivable turnover ratio, it can be declared halthy/good.

The aim of this research is to find out whether the accounting information system for cash receipts and disbursements is running effectively and efficiently. Meanwhile, the benefit of this research is as material for consideration and input in improving cash receipt and disbursement procedures at PT. Pelindo Daya Sejahtera, and to produce a Web-Based Cash Receipts and Disbursements Application Program. In this research the author used primary data and secondary data such as interview results, observations and documentation.The theoretical framework is to analyze the Cash Receipts and Disbursements Accounting Information System, namely by analyzing the information needed by management, related functions, procedural networks, documents and accounting records used, as well as document flowcharts.From this research it was found that all cash recording at PT Pelindo Daya Sejahtera is still semi-manual, namely using Microsoft Excel. The author suggests that PT Pelindo Daya Sejahtera use the Web-Based Cash Receipts and Disbursements Application Program to help record cash receipts and disbursements data, as well as make it easier to create reports effectively and efficiently.      

Today's business developments are increasingly diverse, including retail businesses. Retail in Indonesia is currently growing rapidly. In every corner of the city, it cannot be denied that many retail shops have been built, not only to make a profit but also to provide facilities to the community which is also growing and has more and more needs that must be met. Retail is one of the retail stores in Indonesia which is currently developing. To make work and activities easier, the Blue Green Line Shop needs to improve its spatial layout. The spatial layout that the shop has designed is still considered less effective and efficient. Due to the placement of the freezer which is not visible to customers and the refrigerator which blocks the cashier, it disturbs customers in the payment process. The methods used are the ARC (Activity Relationship Chart) and TCR (Total Closeness Rating) methods. The results of this research show that the cashier has the highest score from the TCR calculation results, namely 168 and has an influence on the course of shop activities using the TCR worksheet, as well as the proposed placement of the freezer right next to the entrance so it is not visible and the refrigerator blocks the cashier from being moved to another row of refrigerators, so that work and activities can run as they should.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

The Ritel business in Indonesia is growing and increasing every year because it is considered a promising investment with great potential for significant profits. This study aims to understand and evaluate the layout of Retail Lestari's business. The method used in analyzing the data is the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) method. Based on the results of the Activity Relationship Chart (ARC) analysis of Ritel Lestari, the facility prioritized for first construction is the cashier, as the cashier has the highest Total Closeness Rating (TCR) value of 76. Therefore, to facilitate the operational process, the placement of other facilities is prioritized based on their highest relationship values to the warehouse to be in close proximity.

This research discusses the power of unilateral execution carried out on state-owned collateral objects. There is a lot of gossip or uncertainty related to the status of state assets, in the sense that there are many legal rules that still intersect or overlap in defining state assets themselves. This overlapping of legal regulations has resulted in various interpretations regarding the extent to which the existence and definition of state assets can be applied, one of which is related to BUMN assets, whether they are included in state assets or not state assets. BUMN is a state-owned business entity which of course operates like a business entity in general, so that it carries out various legal and non-legal actions like business entities such as PT, CV, and so on. One of the BUMNs in the form of Persero took legal action by entering into a credit agreement in the form of cash collateral credit at BCA Bank, where it was discovered that the performance of the BUMN was starting to decline and of course this had an impact on the finances of the BUMN Persero itself, so this research will aim to provide a perspective on what the Bank can do if the state-owned company experiences default based on the applicable regulations. This research is using ‘normative-juridical’ as research type where the approach to the processing of legal materials is carried out by means of a literature review. Normative-juridical approach in this research used to analyse the power of unilateral execution of state-owned (BUMN) deposits in credit agreements with a cash collateral credit scheme at Bank X.      

Poverty is a complex and ongoing social problem that requires an integrated and sustainable approach. The problem of poverty impacts various aspects of people's lives, so it is important to overcome the problem of poverty. The aim of this research is to describe public policy strategies in overcoming poverty. The research approach used is a qualitative approach with the data used in the form of secondary data sourced from documents, Central Statistics Agency (BPS), research journals, articles and relevant sources. The data analysis technique is inductive based on the data obtained, then analyzed in relation to public policy strategies in overcoming poverty. The results of this research show that public policy strategies have been successful and effective in reducing poverty levels through the leadership policies of Joko Widodo and Jusuf Kalla including the Prosperous Family Savings Program (SKS), the Smart Indonesia Program (PIP), the Healthy Indonesia Program, then during Joko's leadership period Widodo and Ma'ruf Amin with the Direct Cash Assistance (BLT) program.