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This study aims to analyze the role of the financial sector in poverty alleviation in Indonesia using annual data for the period 1980-2014. The ARDL cointegration approach is used to show the existence of a long-run trade-off between the financial sector and poverty alleviation. In addition, the Granger causality VECM method is also used to detect the direction of the causal relationship between the financial sector and poverty. In addition, to measure the time horizon and relative intensity of poverty in response to shocks experienced by the financial sector, impulse response functions (IRF) and variance decomposition (VDC) are used. Private sector money supply and domestic credit ratio are used as indicators of financial sector development, while poverty is measured by household consumption expenditure per capita and economic growth is measured by gross domestic product (GDP) per capita. The results show that there is a long-run relationship between the financial sector, economic growth and poverty alleviation in Indonesia. Furthermore, the results show that there is a two-way causal relationship between the financial sector and poverty. The contribution of money supply and private credit ratio to poverty shocks is positive. Therefore, to accelerate poverty alleviation, the government can adopt a policy that requires commercial banks to provide convenient lending conditions for the poor and the private sector.

Financial reports report the activities carried out by the Company in an accounting period. The activities carried out are expressed in the form of numbers. The numbers in the financial statements become less meaningful if seen only from one side, the numbers in the financial reports can be more meaningful in assessing the performance of a company if they can be compared between one accounting post and another accounting post in the financial report which is called financial ratios. The purpose of this research is to find out how the financial performance of PT. Indofood Sukses Makmur, Tbk. based on financial ratio analysis consisting of liquidity, solvency and profitability ratios. The data analysis method used is a quantitative descriptive method using measurements of liquidity, solvency and profitability ratios. Based on the overall liquidity ratio, the company is in good condition and tends not to be able to maximize its working capital, which is indicated by the high liquidity ratio in 2022. Based on the profitability ratio, it is known that the company's funding structure tends to be balanced between funding sources from third parties and the company owner. The higher the solvency ratio, the higher the company's risk of default. In 2022, the company seeks to reduce its solvency ratio which is already quite high. Based on the profitability ratio, the company's performance can be said to be fluctuating, especially in 2022, there will be a decline in the company's profitability. This can be caused by the lack of optimal use of the company's resources to achieve profits.

Financial performance is an important indicator used to evaluate the financial condition of an entity, such as a bank. Financial performance evaluation provides an understanding of an entity's financial health, operational efficiency, profitability, and financial sustainability. This research aims to comprehensively investigate the influence of financial literacy on employee performance and its impact on financial performance in the Islamic banking environment. This research uses quantitative methods with descriptive analysis methods. The population and sample in this study were all employees at BSI KCP Blangpidie, namely 35 people. The data used in this research is primary data obtained from the results of distributing questionnaires. The analysis used in this research is path analysis. The research results show that financial literacy has a positive and significant influence in improving financial performance at BSI KCP Blangpidie, this is because the calculated t value is greater than the t table (9.074 > 2.034). Likewise, from the calculations that have been carried out, it is known that the direct effect is 0.346 and the indirect effect is 0.591, which means the direct effect is smaller than the indirect effect.

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

Telkomsel is the leading provider of cellular telecommunications services in Indonesia based on market share. At the end of March 2008, Telkomsel had 51.3 million subscribers, which based on industry statistics represents an estimated market share of almost 51%. Telkomsel provides GSM cellular services in Indonesia, nationally via the dual band GSM network 900/1800 MHz and internationally via 288 international roaming partners in 155 countries (at the end of 2007. The aim of this research is to analyze the company's condition by looking at the financial ratios that describe company performance and analysis of the company's optimal capital structure. The data in this research is secondary data originating from the Central Statistics Agency, the Agency for the Application and Assessment of Technology, the Directorate General of Posts and Telecommunications and the Directorate General of Telematics Applications, Department of Communications and Information Technology. Data used in This research is data about the condition of the cellular telecommunications industry in Indonesia which includes expenditure, infrastructure, customers, human resources (labor). Data was taken from company condition reports (annual reports) PT. Telkomsel, PT. Indosat , and PT Excelcomindo for the quarterly period 2005-2008.

This research aims to find out how child maintenance cases (alimentation) are resolved by parents after divorce in the Gorontalo Religious Court and what the legal consequences are if parents do not carry out their child maintenance obligations (alimentation) after a divorce decision in the Gorontalo Religious Court. This research uses empirical research. This research is research originating from field observations and uses a descriptive qualitative approach. The results of this research show that the case resolution process involves lawsuits, trials and mediation. If mediation fails, the Religious Court issues a decision. However, sometimes the losing party does not comply with the decision. Winners can request execution, including confiscation of property or salaries. In this case, the father is still obliged to support the child after the divorce, but implementation is problematic. Some fathers are reluctant to fulfill this obligation. The Religious Courts play an important role in enforcing this. Research emphasizes the protection of children's rights and law enforcement to fulfill post-divorce livelihoods. Meanwhile, the legal consequences of non-fulfillment of child maintenance (alimentation) by an ex-husband who does not comply with the decision, the party who wins in the trial can submit a request to the Chair of the Religious Court to force the implementation of the decision and carry out the execution. If within a certain time the ex-husband still does not comply with the decision, the winning party can ask for the ex-husband's property to be confiscated, but still pay attention to the father's financial condition.

The financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements.

The COVID-19 pandemic has presented multidimensional challenges for Indonesia, requiring holistic government policies to maintain public health and restore the economy. This journal aims to formulate effective and sustainable government regulatory policies since the pandemic until the present. On the economic recovery side, this policy includes direct financial assistance to workers and MSMEs, as well as ease of financing to encourage economic growth. Increasing investment is a key strategy with the formation of an investment coordination team. Regular monitoring and evaluation will be implemented through a real-time reporting system to ensure policy effectiveness. This research uses quantitative methods with a cross sectional design. The sampling technique in this research is incidental sampling. It is hoped that this journal can become a basis for the government and related stakeholders in formulating policies that are adaptive and responsive to changing pandemic conditions. With joint support, it is hoped that Indonesia can move towards a sustainable and resilient recovery through measurable and well-planned policies.

The aim of this research is to analyze the treatment of foreign exchange differences at PT. Elang Mahkota Teknologi Tbk (EMTK), focusing on transaction management, the use of functional currency, and exchange rate risk mitigation. The research method employed is qualitative, with PT EMTK as the research subject. Data was obtained through literature review, referring to the Annual Reports of PT EMTK. The study indicates that PT EMTK adopts a cautious approach in handling foreign exchange transactions. The majority of business units use the Indonesian Rupiah as the functional currency, and the monetary assets and liabilities are adjusted to the exchange rates at the reporting date. Despite the absence of an official hedging policy, the company still considers current market conditions, especially regarding cash and cash equivalents balances in USD. Additionally, the research reveals that PT EMTK conducts sensitivity analysis on exchange rate risk, measuring the impact of exchange rate fluctuations on pre-tax profits. Overall, the company diligently monitors foreign exchange rate risks and takes proactive measures against external factors that may affect financial performance.

The aim of this research was to determine the financial performance of Bank BRI Manarang Unit, Pinrang Branch. The research method used is quantitative research. By using Profitability Ratios and Liquidity Ratios to measure Financial Performance for three years. The research results show that financial performance in terms of profitability/profit aspects is in good condition, where profits generated from assets and investments in the last three years show good condition. Meanwhile, the ability to fulfill short-term obligations/liquidity shows good ability.

The availability of information and easy access to information related to the village can provide opportunities for outsiders to get to know Bergas village, thus opening up opportunities for creating collaboration between the village and outside parties. One effort that can be made to provide access to information about villages is by digitalizing villages. Village digitalization is a priority program for the Ministry of Villages in 2021. Village digitalization can help prepare a database that is useful for planning, implementing, monitoring, and evaluating village development. Digitalization of villages in the era of disruption also supports the development of superior village potential through data collection and e-commerce, acceleration of village public services to the community, and financial transparency and village development activities. With village digitalization, it is hoped that it can raise the local potential of villages, especially the potential for tourism, MSMEs, and superior products, as well as the local food potential of Bergas village. This type of research is descriptive research. The approach used is a qualitative approach and a conceptual approach. The data source used is secondary data. Data analysis was carried out descriptively and qualitatively. Concluding is carried out using a deductive method from general to specific, especially those related to the research topic, namely Optimizing Digital Villages in Public Services in the Era of Technological Disruption. Case Study of Bergas Village, Semarang Regency, Central Java Province. This research produced findings. Creating a digital village itself has several conditions that must be met. Digital villages require the availability of adequate information and communication networks, whereas digital villages must have good communication networks because this is a factor that is used to use online-based systems. Second, to create a digital village, quite large funding is needed. Currently, digital villages are the result of collaboration between regional governments and the central government through the Communications and Information Telecommunication and Information Accessibility Agency (BAKTI) and other parties. Third, the availability of human resources (HR) who manage various online information technology-based services. The implementation of a digital village has a broad nature and concerns the interests of society, so it must be implemented in an integrated and directed manner by the government, business entities, and the community. The community has a very large role in implementing the undertaking of digital villages to realize equal distribution of welfare with the support of providing telecommunications and information infrastructure in the form of public services.

In the era of globalization, the increasing rate of population growth will affect the need for housing. This need becomes a problem if the continuous increase in demand can cause land prices to increase. It is known that investment in property is very promising and is increasingly in demand by the public both in the short and long term. In this research, the building of housing in Sukasari Village will be very strategic considering that this area is starting to develop an industrial area. To meet residential needs, the developer built 16 housing units on 1900 m2 of land at that location. The feasibility obtained from the 16 unit Housing Development Project was carried out in the form of an analysis to determine investment and financial feasibility based on the Net Present Value, Benefit Cost Ratio, Internal Rate of Return, Return on Investment, Return on Equity, Break Even Point and Payback Period. The profit obtained is with an NPV value of Rp. 1,284,651,362 (NPV > 0), BCR = 1.18 (BCR > 1), BEP in position 9 housing units sold, PP in the 10th month, IRR value = 118%, ROI and ROE have a level and ratio of 52%, moderate conditions make a profit with an NPV value of Rp. 85,000,830 (NPV > 0), BCR = 1.02 (BCR > 1), BEP in the position of 9 units sold, PP for 6 years, IRR value of 102%, ROI and ROE have a ratio of 6%. Meanwhile, in pessimistic conditions suffered a loss with an NPV value of Rp. 1,077,912,437, BCR 0.64 < 1, BEP does not have a break-even point, and the break-even time or PP occurs in the 13th year which can be interpreted as not breaking even, and the IRR value is 99%, ROI and ROE have a ratio level of 0.40%. It was concluded that the 16-unit housing development project could be profitable and feasible to implement, optimistic conditions with the construction process being completed and the housing units being sold in full in the 12th month.  

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.

This study aims to determine how effective the implementation of local government information systems (SIPD) in supporting financial reporting at OPDs in Mataram City, namely RSUD X. This research uses descriptive qualitative methods with data collection techniques in the form of observations and interviews. The research analysis refers to the UTAUT effectiveness indicators consisting of Performance Expectancy, Effort Expectancy, Social Influences and Facilitating Conditions. The results of this study indicate that the implementation of SIPD in supporting financial reporting at RSUD X when viewed in terms of indicators of performance expectancy, effort expectancy and facilitating conditions is still less effective because in its implementation SIPD still has many weakness both in terms of system stability and the availability of features needed, while for indicators of social influences SIPD can already be categorized as effective because the implementation of financial report data entry is adapted to user needs.

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

Financial management must start from household management first because household financial management is already good, this will advance Micro, Small and Medium Enterprises (MSMEs) because society already has a basis for keeping financial records. The service aims to help and analyze and provides solutions to sources of business financing funds and provides new insights into accounting and digital financial technology that can be implemented into simple financial bookkeeping for households and MSMEs. Financial planning in the household can be done by identifying financial conditions (what assets we own and has the potential for great value in the future), determines desires, determines main desires. When determining your desires, you need to do three things, namely making all the desires you want to achieve now and in the future, what you want and what you need, writing down the funds needed and the time to achieve them. The next step is to determine the main desires. Practical financial management strategies that need to be implemented by MSME players are as follows: (1) administering receivables, (2) administering accounts payable, (3) administering inventory, which has a strategic role for both businesses operating in trade sector. (4) Cash administration, useful in providing information about the amount of cash coming in and cash going out.

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

The purpose of this study was to find out how work discipline, leadership and appreciation for the achievements of employees of the Regional Finance and Assets Section. In this study, the author employed a quantitative descriptive methodology, which means that they used numbers to describe the study's condition. Techniques for gathering data include observation, interviews, exchanging surveys with staff, and studying the literature. 25 respondents in the Office and Finance Section of the Mayor of Medan Properti region were given questionnaires by the author. A Likert scale is used to measure the variables. he goal is to quantify the independent variable's influence on the dependent variable's dependability, which is 90% ( = 0.05). Taking the test findings collectively, it can be shown that the Medan Mayor's Office of Finance and Regional Assets' employee performance is positively and significantly impacted by work discipline, supervision, and reward.

Competition in the business world is getting tougher these days, requiring business people to make and implement the right business strategy, in order to maintain the viability of their business, especially in the difficult conditions when the Covid-19 pandemic hit. Increasing economic development in regions in Indonesia and increasing mobility of business people and the general public are tightening business competition in the transportation services business. The research objective is to determine the effect of liquidity and profitability on firm value with capital structure as an intervening variable in transportation companies listed on the Indonesian Stock Exchange. The type of research in this research is quantitative, with a descriptive and verification approach. The information in this study is secondary data, namely in the form of annual financial reports of companies that go public, which are listed on the Indonesia Stock Exchange from 2018 – 2021. The results of the analysis show that there is an effect of Liquidity, Profitability, on capital structure, Current Ratio has no effect on Debt to Equity Ratio; there is an effect of Profitability on Firm Value, there is an influence of liquidity on firm value through capital structure as an intervening variable; the effect of profitability on firm value through capital structure as an intervening variable; there is an effect of liquidity and profitability on company value through capital structure as an intervening variable in transportation companies on the Indonesia Stock Exchange before and during Covid-19.