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The COVID-19 pandemic has presented unique challenges for startups, particularly in the areas of financial management. This research focuses on the financial obstacles faced by startups in the post-pandemic period, including cash flow management, access to funding, and risk mitigation. Through interviews with entrepreneurs and financial experts, the paper highlights effective strategies that startups have adopted to navigate these challenges, such as digital finance tools, crowdfunding, and lean financial management practices. The study concludes by offering a framework for startups to enhance their financial resilience and sustainability in a volatile economic environment.

In the current era of technological development, many people are already using technology in their daily activities. Various sectors have also utilized technology to help their activities. Sate Tancap is a business in the Food and Beverage sector which is quite popular in the Tangerang area and has quite a lot of visitors and buyers every day. The stock or inventory recording system at Sate Tancap is experiencing difficulties and still uses records that are not yet computerized. This research aims to provide an application for admins and cashiers that can be used regarding the lack of a system for managing menus and inventory at the Sate Tancap food stall. This research uses the prototyping method, in this method the researcher analyzes stakeholder needs, then creates an initial system design, then this prototype is approved by stakeholders. So, researchers will carry out the next stage, namely creating a Sate Tancap application website. After that, it is implemented to users and related parties. The existence of a sales and inventory recording system application is useful for satay food stalls, especially for owners and cashiers so that sales activities are more effective and efficient.

This study aims to analyze the effectiveness of using Accurate in managing cash expenditures at PT Graha Mukti Indah, which is engaged in property development. Good cash expenditure management is very important so that companies are able to maintain liquidity and financial stability in the long term. The research method used is descriptive qualitative with a case study approach. Data was obtained through direct observation of the system used, interviews with finance staff, and documentation of cash expenditure transactions. The results show that Accurate is able to increase time efficiency in recording, reduce the level of human error, and provide real-time cash reports that can be used as a basis for managerial decision making. This finding implies that digitizing the financial system through the use of accounting software can be a relevant strategy for similar companies to improve transparency, accuracy, and the overall quality of financial decision making. Overall, the implementation of Accurate has proven to be an effective solution for improving cash expenditure management at PT Graha Mukti Indah, and its successful integration could serve as a model for other property development companies seeking to enhance their financial management practices.

Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is the members of youth group in Gebang village Rt.04 / Rw.17 Kadipiro Sub-District, Banjarsari District, Surakarta. The implementation method to overcome the problems of Karang Taruna in Kampung Gebang Rt.04 / Rw.17 Kalurahan Kadipiro, Banjarsari District Surakarta is to provide alternative solutions include: Counseling of small business management management system, extension of marketing and Entrepreneurship system, Counseling of financial management system. The results achieved from this community service program in Gebang Kalurahan Kadipiro are as follows: Increasing the motivation and ability of Karang Taruna in entrepreneurship, Improving the ability of Karang Taruna in managing the business, so it can develop well, Improving the ability of Karang Taruna in business management so that they will Know cash flow and can finally calculate the profit of his business, Improving the ability of Karang Taruna in terms of entrepreneurship, so they will be able to strategize and ultimately can be superior in choosing their business.Keywords: Marketing, Entrepreneurship, Financial management.

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

This research aims to develop a cashier application to improve efficiency and user experience in Rieska stores. By using the UI/UX design method, this application is designed to facilitate transactions and inventory management. The design results show a cashier application that is responsive and easy to learn. Users provided positive feedback, indicating wider adoption in the retail environment. This research highlights the importance of developing cashier applications that focus on user needs in improving efficiency and user experience in retail businesses.  

Billing and Payment Collection plays an important role at PT. Telekomunikasi Indonesia. This unit is tasked with collecting and handling receivables collection and cash receipts from Indihome customers. The unit's role is to communicate with customers to remind them of their obligations in paying bills for the current month and arrears that are due. This research uses qualitative methods with primary data types. The research results show that the role of the unit greatly influences Telkom's cash income. Telekomunikasi Indonesia, Tbk. However, there are problems faced by both customers and companies, such as network damage, errors in inputting customer data and so on. Therefore, Billing and Payment Collection should provide the right information to customers and must adjust the incoming information in accordance with applicable policies at Telkom so that there are no misunderstandings between marketing and billing, and reduce the level of customer complaints.

This study aims to analyze the application of the cash sales, cash receipts, payroll, purchase of raw materials, and inventory of trade goods accounting system at STEIGEN Company. The research employs a qualitative descriptive method with a case study approach, collecting data through observation, interviews, and documentation. The findings indicate that the implementation of the accounting system at STEIGEN Company is inadequate and not in line with generally accepted accounting principles. Based on the study's results, it is recommended that STEIGEN Company makes improvements to the accounting system to optimize operational processes. An in-depth analysis of the cash sales system, cash receipts, payroll, purchase of raw materials, and inventory of trade goods forms the basis for a better understanding of designing, implementing, and maintaining an effective and efficient accounting system in the dynamic business environment.

This research delves into the adoption of non-cash payment technology at X Unit of PT Y. Its benefits encompass streamlined income reporting, transaction security, and efficiency. However, challenges include additional infrastructure costs, robust internet connectivity requirements, occurrences of double payments, and reconciliation issues in financial reports. Proposed solutions include installing additional ATMs, collaborating with banks, and hiring Information and Technology (IT) personnel. Applying the Technology, Organization, and Environment (TOE) theory, the research analyzes factors influencing technology adoption in the tourism industry. In conclusion, introducing non-cash payment systems to tourists is essential to enhance service effectiveness and financial management at Prambanan. This study significantly contributes to understanding obstacles and solutions in adopting non-cash payment technology in the tourism industry, offering a strategic framework for sustainable development in the future.

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

The development of modern companies often leads to overlapping functions between departments, such as the dualism of functions between Human Resources (HR) and financial accounting. This creates serious challenges in resource management and accounting that can impact the overall performance of the organization. Issues faced include overly simplistic financial recording due to HR's lack of expertise in accounting, as well as the risk of errors and data inaccuracies. This research aims to provide in-depth insights into the impact of HR and financial accounting dualism at PT. Segi Muda Bertiga and identify solutions to enhance the efficiency and accuracy of resource and financial management. The research method employs a qualitative approach, analyzing five main theoretical studies, including cash sales accounting systems, payroll and wage analysis, cash receipts, inventory, and purchases. Data is gathered through interviews, literature reviews, and document analysis.    

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

The increasing ease of internet access has led to its misuse in the form of online gambling. Initially, online games served as the entry point, but curiosity and interest have driven teenagers to participate in online gambling. Kartono (2014) defines gambling as the intentional act of risking something valuable with awareness of the associated risks and specific expectations for uncertain events, such as games, matches, races, and other occurrences. The uncertainty of outcomes generates expectations and tension for gamblers. nawati, Prakoso, and Prihatmi (2015) assert that the development of information and communication technology significantly influences the gambling model and its payment methods. Unlike traditional gambling, which requires face-to-face interactions, physical means, and cash payments, online gambling leverages the internet, enabling games without physical encounters. The rapid evolution of online gambling in recent decades has facilitated easy access to various forms of gambling through the internet. Despite gambling's historical existence, online gambling possesses distinct characteristics that entail specific risks. This journal aims to identify and explore the diverse negative impacts associated with online gambling, while also delving into control measures that can be implemented to address these issues. Employing the qualitative descriptive phenomenology research method, our study will uncover shared meanings of the online gambling phenomenon as experienced by a group of students (Sahputra et al., 2022). The methodology employed here is the literature review method, wherein an independent activity is conducted to collect literature data, engage in reading and note-taking, and process research materials from various sources, such as books, online media, print media, and national and international journals. Online gambling has emerged as a concerning phenomenon globally. This journal examines various aspects related to the hazards of online gambling, encompassing social, economic, and health impacts. Additionally, we discuss control efforts that can be implemented to address these issues, with the ultimate goal of enhancing understanding and promoting more effective actions in addressing this problem. Online gambling presents numerous dangers that can adversely affect individuals and society at large. To tackle this issue, control efforts, including stringent regulations, public education, and rehabilitation programs, are imperative. A comprehensive understanding of the perils of online gambling will enable collaborative efforts to create a safer and healthier environment for everyone. Concrete actions are necessary to shield society from the detrimental impacts of online gambling.

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

This research aims to find out what the bank cash payment procedures and cash flow are in PG. Lestari PT. Nusantara Sugar Synergy. The research method used in this journal uses data collection techniques in the form of observation, interviews and documentation. The results of this research show that having bank cash payment procedures and cash flow can make it easier for a company to record financial reports sequentially and in detail. Having procedures makes it easier to make payments accurately, consistently and relevantly. The conclusion of this research is that the existence of bank cash payment procedures and cash flow is very important in a company because you can know the order of payments in the company so that you cannot make payments at will.

The purpose of this research will focus on discussing how the implementation of the use of the QuickBooks application used by the EF Sinergy Consultant Surabaya Office in improving the effectiveness of financial management at their clients. Where this application is an application that can assist companies in managing company financial transactions, creating financial reports, and monitoring cash flow more effectively. In addition, this application can also help companies save time and costs incurred in managing their finances. The QuickBooks application is aimed primarily at MSMEs or taxpayers from the middle to lower class. The method used in this research is descriptive qualitative method. Data collection techniques are obtained from direct observation in the field and interviews with one of the relevant sources. Researchers used primary data sources from observations and interviews and used references from journals, the official website of EF Sinergy Consultant Surabaya, and several other supporting websites. The results showed that the implementation of the QuickBooks Application has long been used by EF Sinergy Consultant Tax Surabaya as the right software in providing services to manage client financial reports accurately.

This research focuses on how well the effectiveness of Direct Cash Transfer (BLT) Program from Village Fund (DD) in Pakuluran Village, Koroncong Sub-district, Pandeglang Regency. The purpose of this research is to describe and analyze how the implementation of the BLT Program originating from DD for Beneficiary Families (KPM) in Pakuluran Village, Koroncong District, This research method uses descriptive qualitative methods. The data obtained in this study through data analysis techniques in the field, which include data collection activities, data reduction, data presentation, and conclusion drawing. The results showed that : (Particularly in the context of handling the impact of Covid-19, the economic impact, the Pakuluran Village Government provides BLT sourced from DD and then distributed to the community through a timing mechanism. (2) The effectiveness of the BLT plan in terms of the timeliness of the BLT distribution was on time and followed the existing mechanism. At the same time, looking from the side to make an accurate selection, the village government followed the procedure. The targeting accuracy aspect showed that the BLT distribution from DD was right on target. Based on the results of the research and discussion presented by the researcher regarding the targeted Effectiveness of Village Fund Cash Assistance (BLT) for the community of Pakuluran Village, Koroncong Sub-district, Pandeglang Regency, it can be concluded that the distribution of BLT DD for the community of Pakuluran Village, Koroncong Sub-district, Pandeglang Regency, is considered effective.

In this era, technology is developing very rapidly in various sectors ranging from industry, health, education, retail, and various other sectors. The development of technology is linear with human needs that must be met quickly, easily, and practically. A sector that can fulfill human needs is the trade sector. Currently, the trade sector is one of the sectors that is highly developed along with the trend of online shopping. Although online shopping is currently very popular, it does not mean that offline shopping is necessarily abandoned. Conventional payment systems usually require customers to queue at the cashier to make payments after choosing grocery items. Therefore, there is a need for technological innovation that can overcome this. The solution to overcome these problems is by planning to create a Smart Shopping Scanner machine by considering lean project management. Based on the results of the research that has been done, the application of the Lean Project Management method to the Smart Shopping Scanner project planning at PT ABC has resulted in significant improvements. Reduction of project completion time by 33.33%, reduction of component inventory value by 40%, and improvement of team communication by 66.67% show the effectiveness of this method in overcoming waste and increasing efficiency.

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.