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The aim of this research is to determine the implementation of the financial inclusion system through digital payments as well as the role and contribution of the Finpay application in the company's wood sales operations. This type of research is descriptive research which uses two data sources, namely, primary data by collecting data by conducting direct and indirect interviews by supervisors and secondary data by using literature as a reference in the discussion. The data source for this research was obtained by data collection methods, using interview methods and documentation methods. The research results show that the existence of Finpay and TokoPerhutani can help companies to run more efficiently than having to do it by auction and cash payments. Finpay's role in the sales and transaction process in the company has had a positive and significant impact on the company's operations so that the company can rely on Finpay as a careful monitor of every transaction and sale made by customers.

Cahaya Grosir Indah is a retailer that sells various foodstuffs, clothing, electronics and other general goods. In this research, Cahaya Grosir Indah is the retail store we chose, whether there is an inappropriate layout of the store facilities. This research aims to help optimize the layout design of retail facilities using the Activity Relationship Chart (ARC) method which focuses on analyzing the relationship between activities in retail stores and Total Closeness (TCR) which focuses on the degree of closeness of each room facility in the Cahaya retail business. Indah Wholesale to set top priorities in retail development. Based on the results of the Activity Relationship Chart (ARC) calculation at Cahaya Grosir Indah, the first facility that was prioritized because the results were the highest was the cashier with a TCR (Total Closeness Rating) score of 162, product shelves with a score of 126, warehouse with a score of 34, facility center with a value of 94, and toilets with a value of 18. Therefore, for retail it is important to place other facilities with high value results and are prioritized so that they can be close to each other and facilitate operational processes. The layout has a strategic impact in the longer term. A strategic and comfortable layout provides benefits for retailers to make it easier to organize efficient layout positions and can reduce the density of activity in retail and make it easier for customers to shop.

This article aims to understand whether cashback and price promotions can influence consumer behavior centered on students of the Sharia Economics Study Program, Faculty of Economics and Islamic Business, UIN Siber Syekh Nurjati Cirebon. This issue is focused on whether there is a change in the behavior of consumers who make purchases using Shopee. The cashback referred to in this study is a form of Shopee coins which can then be used to repurchase clothing products, household appliances, order food and other needs. The form of research used is associative quantitative research. The sample in this study were students of the Faculty of Economics and Islamic Business UIN Sheikh Nurjati Cirebon Sharia Economics Study Program. The sample in this study amounted to 70 respondents. The data was collected through distributing questionnaires which were then processed with multiple regression analysis techniques using the IBM SPSS Statictics 25 application. This study concludes that based on the results of the hypothesis test, the Cashback promotion variable has a positive and significant effect at a value of 3.535 on consumer behavior and the Price variable has a positive and significant effect at a value of 6.515 on consumer behavior. The simultaneous test shows that cashback promotion and price have a positive and significant effect with an fcount value of 45.569 and the test value of the coefficient of determination on the independent variable of 57.7% on the dependent variable. With the regression equation obtained 5.451 + 0.268X1 + 0.461X2.

Crooked land is customary land managed by the village whose designation is used for the benefit of the village or the administration of the village. By and large, crooked soil is used for agriculture.  The use of crooked land as a source of village cash is not only in agriculture, but can also be through the field of tourism which is often referred to as agrotourism. The development of agrotourism by utilizing land based on local culture is expected to increase farmers' income and to reserve land resources, as well as maintain local culture and local technology (indigenous people's knowledge) which is generally in accordance with the natural conditions of the environment. In Kalisapu Village, most of the utilization of crooked land in Kalisapu village is still focused on agriculture as the main source of crooked land income. The crooked soil potential of the tourism field has not been optimally applied. To be able to develop crooked land into Agrotourism tourism, qualified and competent human resources are needed in Agrotourism tourism midwives. The training held is a collaboration between the Kalisapu Village Government, Slawi District, Central Java, and the proposing team of Dian Nuswantoro University (UDINUS) through a community service or community partnership program whose implementation is in the form of training, training and introduction to the concept of Agrotourism to support the use of crooked land in Kalisapu Village as an Agrotourism Area.

The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are elements that conflict with sharia principles. These elements are uncertainty and gharar, as well as the high potential for institutions to fall into earnings management practices. This makes sharia banking apply a limited accrual method and adapt it to sharia principles. In calculating profit sharing, Islamic banking does not apply accrual accounting because it requires real cash inflows and receipts. Islamic financial institutions can use accrual accounting for financial reports which aims to increase transparency and accountability before stakeholders.

Empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a crucial strategy for enhancing business capacity and family economic welfare. This community service activity employed a participatory approach and continuous mentoring to actively involve MSME actors in all stages, from planning, training, to evaluation. The results indicate an increase in MSME actors' understanding of proper business management, systematic financial recording, and effective marketing strategies. Additionally, technical skills improved, including the ability to maintain daily cash books, income-expenditure reports, and manage operational costs and business capital. The impact of this activity is reflected in increased income, family economic stability, and enhanced economic independence of MSME actors. These findings highlight that MSME empowerment through a participatory approach and sustained mentoring contributes to family economic improvement, community economic resilience, and inclusive, sustainable local economic development

The price difference between the price tag and the cashier's price that occurs at Suba Suka Store is a form of violation of consumer rights, so that legal certainty is needed to protect the rights and obligations of consumers and business actors. The formulation of this research problem are: (a) How is legal protection for consumers who experience price differences between price tags and cashier's prices according to Law Number 8 of 1999 concerning Consumer Protection? (b) What is the responsibility of business actors regarding price differences between price tags and cashier's prices experienced by consumers at Suba Suka Store, Kupang City? The objectives of this research are:  (a) To determine the legal protection for consumers who experience price differences based on Law Number 8 of 1999 concerning Consumer Protection; and (b) To determine the form of responsibility of business actors in handling the problem of price differences at Suba Suka Store in Kupang City. The results showed that (a) Legal protection for consumers who experience price differences is clearly regulated, but in its implementation based on existing provisions, it has not been carried out properly because there has been no complaint to be resolved directly by the authorized party, namely BPSK at the NTT Provincial Disperindag, so that when consumers file a complaint (b) the form of responsibility of the Suba Suka Store is to provide prices according to what is found by the store, the rest is the right of consumers to decide to continue or cancel the transaction. The conclusions in this paper are: (a) The legal protection provided has not been implemented properly because it has never been resolved by the authorized party, either directly or indirectly (b) errors in the price tag and cashier's price are things that need to be paid attention to again by the Suba Suka Store to become their full responsibility to solve the problem of price differences that occur. The author's suggestions (a) it is necessary to increase supervision and provide socialization about consumer protection (b) every business actor pays more attention to replacing price tags (c) consumers are expected to be smarter and increase awareness when they realize their rights are being violated (d) to further researchers so that they can continue this research to support this thesis.         

This study aims to determine the impact of the IOS on the quality of profits of companies involved in LQ45 for the 2018/2022. The population of this study is comprised of LQ45 companies that are listed on the Indonesia stock exchange in 2018/2022. The sample employs a purposive sampling method in the selection of samples, this method causes the observed samples to be 41 companies that have been in existence for a period of five years. This results in a data set of 205. This research employs secondary data derived from the company's website. The hypothesis testing employed is a simple technique for regression analysis. The research results indicate that the Investment Opportunity Set and the financial leverage have a significant positive effect on the quality of earnings, the age of the company has no significant effect on the quality of earnings, and liquidity has a significant negative effect on the quality of earnings. Future researchers should consider adding variables that may influence the quality of earnings. Future additions should include other proxies for cash, such as holding cash.  

Al-Amien Prenduan Islamic boarding school issued a new breakthrough in an effort to prevent corruption and theft. Everything that is done by the Al-Amien Prenduan Islamic boarding school aims to instill the value of Islamic education to female students. Since 2019, TMI has required all its students to use digital money in buying and selling transactions. Where parents send money not in the form of cash but through (virtual accounts) so that students use fingerprints in buying and selling transactions.In this study, researchers used a descriptive qualitative approach. To find out about the implementation of non-cash transactions in order to increase the internalization of Islamic educational values at the TMI Putri Al-Amien Prenduan Islamic boarding school. Data collection techniques include observation, interviews and documentation.The results of this study are honest attitude, patient attitude, not wasteful, thrifty and mandate is a form of instillation of Islamic educational values in non-cash transactions.as for internal and external support is a supporting factor while the lack of knowledge of student guardians related to the fingerprint system makes student guardians do not limit remittances every month.

The aim of the research is to evaluate the effect of using non-cash payment instruments on the demand for currency in Indonesia. Time series data is used in the time period 2009 to 2023 with monthly observations. The analysis approach uses the Error Correction Model (ECM) to assess the correlation between variables in the short and long term. The estimation results confirm that the use of ATM/debit cards has a positive and significant impact on the need for currency, both in the short and long term. In contrast, credit card use shows a negative and significant impact on the need for currency in both time periods. Meanwhile, the use of e-money does not have an impact in the short term, but has a positive impact in the long term on the need for paper money in Indonesia. Therefore, this research suggests that Bank Indonesia should encourage more use of electronic payment tools to encourage people to reduce the use of currency, and promote the concept of a society that uses less cash (less cash society).

This research analyzes the types of dispute resolution that can be carried out due to acts of default committed by buyers in online buying and selling using the Cash On Delivery (COD) payment method in the Shopee marketplace. This research is normative legal research that is prescriptive and applied. The collection of legal materials is through library research, including primary and secondary legal materials. This research aims to find out and examine what dispute resolution can be carried out by sellers due to acts of default committed by buyers in online buying and selling using the COD payment method on the Shopee marketplace in terms of statutory regulations and Shopee's Terms of Service.

Stock returns are generated by investors from buying and selling activities of the stocks they own. The generated return is determined by the increase or decrease in the stock prices. These prices are formed by the fundamental performance of the company. The purpose of this research is to examine the influence of factors such as financial distress, firm size, liquidity, and price to cash flow from operating activities on stock return. This study was conducted on transportation and logistics companies during the period of 2019-2022. A total of 22 companies were selected as samples for this research, using purposive sampling method and obtaining 88 relevant research data. The relationship between the dependent variable and independent variables was analyzed using multiple linear regression. The hypothesis test showed that the variable of financial distress, analyzed using the Zmijewski method, did not have any significant influence on stock return. Firm size, measured by total assets, was also not found to have a significant impact on stock return. The analysis of liquidity using the current ratio did not find a significant influence on stock return. However, price to cash flow from operating activities showed a significant and positive influence on stock return. This factor can be taken into consideration by investors and potential investors when analyzing the financial fundamentals of transportation and logistics companies before investing, as it has an impact on stock return.

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.

The presence of Cash Waqf Linked Deposit (CWLD) in 2023 which is used for education is a development point for productive waqf, where previously the government had issued Cash Waqf Linked Sukuk (CWLS) as a waqf instrument with various uses including in the sustainable development sector, as well as the encouragement for the Islamic financial industry in secreening financing to protect the environment. Because of this, a special study is needed regarding whether CWLD can be used for sustainable development according to Indonesian law. This scientific work is included in normative jurisprudence, so that in compiling descriptive analysis used with a literature study approach, utilising legal sources of legislation and other scientific works. The research results obtained, namely The opportunity to apply CWLD benefits to the sustainable sector is supported by a legal structure that has synergised to develop waqf. Regulations issued by agencies and the Islamic financial industry. The legal culture of gotong royong that has been rooted in society is an additional value in the development of waqf. However, the weakness lies in the absence of CWLD product development in the sustainable development sector and the absence of specific regulations governing CWLD. The next challenge is to maintain the synergy between stakeholders in the legal structure, formulate specific regulations related to CWLD, and increase the inclusion and literacy of Islamic finance through socialisation, so that the development of productive waqf and the Islamic finance industry can continue to increase.

This research aims to determine the role of banking cooperation with cooperatives and the obstacles to the role of banking cooperation with the Karya Baru village unit cooperative (KUD), Teluk Tigo Village, Cermin Nan Gedang District, Sarolangun Regency. This thesis uses qualitative research methods, the data sources used are primary and secondary data sources with data collection techniques and instruments through observation, interviews and documentation. The research results show that this cooperative collects funds from its members in the form of mandatory savings, principal savings and voluntary savings. However, in carrying out cooperative activities, the cooperative management has not yet collaborated between the bank and the cooperative. The role of banking in this case is simply a place to store money for the administrators of the Karya Baru Village Unit Cooperative (KUD) in Teluk Tigo Village. There are no mutual benefits provided by either the cooperative or the banking sector, so members continue to withdraw money/borrow money through the cooperative in cash. One of the factors supporting the achievement of the goals of a program is its implementation. If the implementation of a program is good and on target, then the program can also have an impact on society. However, in this case the obstacle faced by the cooperative management is the lack of understanding of the management so that the cooperative being run is not very optimal so that the community does not have confidence in its management.    

The digital transformation within the public sector has shifted from an optional advancement to a primary parameter for local government success in managing dynamic metropolitan areas. This research examines the acceleration of Smart Governance in Surabaya through the implementation of the mandatory non-cash parking policy on public roads. Using a qualitative approach with a descriptive-analytical design, the study explores how this transition redefine the relationship between the government, parking attendants, and citizens. Findings indicate that the policy effectively minimizes budget leakage and enhances fiscal transparency. The integration of digital payment systems has transformed traditional parking management into a data-driven service, fostering public trust through accountable financial tracking. Furthermore, the shift from cash to digital transactions has successfully professionalized the role of parking attendants within the urban ecosystem. However, success relies heavily on consistent infrastructure readiness and public literacy. The study concludes that Surabaya's non-cash parking model serves as a vital instrument for strengthening Regional Original Revenue (PAD) while modernizing urban governance. These implications suggest that digital integration is not merely a technical change but a fundamental shift in bureaucratic culture. This model provides a strategic framework for other Indonesian metropolitan cities aiming to implement similar digital-based public service innovations and sustainable smart city governance.

This research is motivated by the existence of a high level of public trust in banking is closely related to the assessment of banking performance in terms of liquidity ratio analysis. The purpose of the study is to determine the level of bank liquidity and what policies will be carried out by banks against the ratio results. The method used in the research is the literature review method with data in the form of references to evaluate liquidity ratios in banking. The results obtained in this study from Table RQ1 the types of liquidity ratios that are often used in measuring the level of banking liquidity are the quick ratio and cash ratio. While Table RQ2 the advice that can be given is that banks must be able to pay attention and evaluate their assets. So it can be concluded that in general the types of liquidity ratios that are often used to calculate the level of bank liquidity are the quick ratio and cash ratio and further banking policy suggestions to use more diverse types of liquidity ratios. Ajmadayana, C. P., Akmalia, Z., & Hasibuan, A. F. (2022). Analisis Rasio Likuiditas dan Solvabilitas pada Bank Muamalat Indonesia Periode 2019-2020. Jurnal Ekobistek, Volume 11 No.3, 179-185. Fathurrahman. (2022, March). Banking Perfomance Analysis Based On Liquidity Ratio. Nusantara Hasana Journal, Vol.1 No.10, 141-145. Harahap, & Safitri, S. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta: PT. Rajagrafindo Persada. Harianto, S. (2017). Rasio Keuangan dan Pengaruhnya Terhadap Profitabilitas Pada Bank Pembiayaan Rakyat Syariah di Indonesia. Jurnal Bisnis dan Manajemen, 41-48. Iryani, L. D., & Herlina. (2015). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, Volume 1 No. 2, 32-40. Jumingan. (2006). Analisis Laporan Keuangan. Jakarta: Bumi Aksara. Kasmir. (2015). Bank dan Lembaga Keuangan Lainnya. Jakarta: PT Raja Grafindo Persada. Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: PT. Rajagfrindo Persada. Khotimah, I. C. (2021). Analisis Dampak Pandemi Covid-19 Bagi Rasio Likuiditas Bank Bukopin Syariah. Jurnal LARIBA Jurnaal Perbankan Syariah, Vol. 2 No. 02, 28-41. Masita, N., Hariatih, & Nianty, D. A. (2023). Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas dan Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk. Jurnal Manajemen dan Akuntansi, Vol. 1 No. 2, 203-214. Nurul, Suharti, T., & Nuhayati, I. (2020, Mei). Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Rentabilitas Pada Sektor Perbankan. Jurnal Ilmu Manajemen, Vol.3 No.2, 146-159. Ottay, M. C., & Alexander, S. W. (2015). Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT. BPR Citra Dumoga Manado. Jurnal EMBA, Volume 3 No.1, 923-932. Pangemanan, I. W., Karamoy, H., & Kalalo, M. (2017). Analisis Rasio Likuiditas, Leverage dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Bank Central Asia, Tbk. Cabang Manado. Jurnal Riset Akuntansi Going Concern, Volume 12 No. 2, 25-34. Permana, I. S., Halim, R. C., Nenti, S., & Zein, R. N. (2022). Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas dalam Mendukung Pembiayaan pada PT. Bank Danamon Indonesia, Tbk. Jurnal Aktiva: Riset Akuntasi dan Keuangan, Volume 3 No.3, 132-139. Ramadhanty, T. N., Musriha, & Noviandri, I. (2021). Analisis Rasio Keuangan terhadap Kinerja Keuangan pada PT.Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk. Jurnal Ekonomi dan Bisnis, Volume 1 Nomor 3, 183-188. Setia, I., Clasissa, R., Nenti, S., & Zein, R. N. (2022). Analisis Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada PT. Bank BNI (Persero) Tbk. Jurnal Aktiva: Riset Akuntansi dan Keuangan, Vol.3 No.3, 132-139. Sihombing, C., Damanik, E. O., & Sriwiyanti, E. (2019). Pengaruh Rasio Likuiditas Terhadap Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Eka Prasetya Pematangsiantar. Jurnal of Accounting USI, Volume 1 No. 1, 12-22.  

After Government Regulation (PP) No.71 of 2010 concerning Government Accounting Standards (SAP) and Minister of Home Affairs Regulation (Permendagri) No.64 of 2013 were issued, Article 10 paragraph (2) states that every regional government is obliged to provide accurate financial reports and accurate according to the provisions in effect starting in the 2015 fiscal year, if they use accrual-based SAP. The purpose of this research is to find out how the presentation of financial reports is carried out and how ready the district government is. Sei Balai to present accrual-based SAP financial reports. Data was collected through field studies and analyzed using descriptive methods. Data was collected through field research. The research results show that the government of Kec. Sei Balai has not implemented the PP. No.71 of 2010, but is in accordance with PP. No.24 of 2005, which means using the cash basis for accruals. Apart from that, there are obstacles in preparation because it requires an increase in the number and quality of implementing human resources with appropriate accounting education, socialization, and technical guidance to produce reliable and transparent financial reports. There is a shortage of implementing human resources in each SKPD and supporting equipment is not yet ready.

In today's era and the changing and needs regarding a good health system, health insurance has a very important role in supporting universal access to health services and protecting individuals and families from unexpected financial risks. Thus, this research aims as an educational material for the wider community, especially in Indonesia, which is actually in dire need of health insurance but still in doubt about its benefits and financial value. In this research, the author uses a qualitative research approach in the form of a library study (Library Research). The result of this research is that Simas Sehat Gold Insurance for customers has many benefits including: (1) Customers can already enjoy a cashless system. (2) Customers under the age of 50 do not need a medical examination. (3) Simas Sehat Gold Insurance can be paid in installments per month through a Visa or Mastercard credit card. (4) There is free personal accident insurance worth Rp 10 Million. (5) There are emergency medical evacuation guarantees around the world. And the advantages of Simas Sehat Gold insurance products include using a cashless system and products from PT. Sinar Mas Insurance has a wider range of hospital providers or partners so that customers are easier to find and receive by the hospital.

A house is a basic human need, many people are rarely able to save in cash due to rising house prices. By providing pawn products (Home Ownership Credit), the Bank acts as a mediator between the interests of home buyers and sellers in this situation. However, Muslims are not allowed to use the usury transaction interest system used by mainstream banks. For Muslims who want interest-free financial services, the rise of Islamic banking is a good thing. However, the fact that sharia banking has not been able to match conventional banks in Indonesia is proof that the majority of Muslim communities there do not have full confidence in using sharia banks. Based on this, the author looks at and discusses how murabahah contracts are used in sharia finance at the Bank Sumut Syariah Lubuk Pakam Branch Office. The aim of this qualitative descriptive research which combines case study theory is to describe the implementation of the murabahah contract and determine its impact on sharia financing at Bank Sumut Syariah Lubuk Pakam Branch Office. To gather information regarding the use of murabahah contracts in Islam, the data collection approach uses interview procedures, namely questions and answers to officers, employees and authorized parties (in authority), as well as documentation. Descriptive techniques are used in data analysis procedures. The research findings, the application of the DSN-MUI fatwa regarding murabahah, turns out that the DSN-MUINo.04/DSNMUI/IV/2000 fatwa was followed in the case of murabahah financing for subsidized housing mortgage financing carried out by the North Sumatra Syariah Bank, Lubuk Pakam Branch Office.