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This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

In a hotel, it requires various needs in the form of operational goods, food ingredients, beverage ingredients or assets and this is where the role of the Receiving Officer is needed in the procedure for receiving goods. The process of receiving goods documents that require time for the approval of the General Manager makes it difficult for the Receiving Clerk to receive goods because when receiving goods the Receiving Clerk does not bring Purchase Orders and Purchase Requisitions because they are still in the process of approval and the Receiving Clerk's limited understanding of the quality of goods also hinders the procedure for receiving goods. this can be detrimental to the hotel. Guided by the Receiving Job Description, if the Purchase Order and Purchase Requisition documents are still in process, this will also hinder the Receiving Clerk in checking the quality and quantity of incoming goods. By using the interview method with 3 informants, which was given to several employees at the Ministry of Finance, so that the author is more accurate, it is also guided by the Literature Study studied. The author manages these sources of information into a result of field facts, so that the writer can provide conclusions on the problems that arise and provide advice to management. The data collection method used in this study is a qualitative method with a descriptive type. Data collection techniques using observation techniques, interviews, and documentation, in order to obtain accurate data and documents. The people interviewed were Receiving Officer,Cost Control, Buyer, Purchasing Officer

This study aims to determine the influence of financial knowledge, locus of control and financial attitudes towards financial management on Management Students of PGRI Semarang University Class of 2018-2021. This type of research uses quantitative research methods and the data used in this study are primary data. The population in this study is Management Students of PGRI University Semarang, this study uses the Probability Sampling technique with a sample of 299 respondents. The measurement of this study used a Likert scale which was then processed with the IBM SPSS Statistical Version 25 analysis tool using multiple linear analysis. The results of this study show that there is a positive and significant influence between financial knowledge (X1) and financial management (Y) partially, locus of control (X2) has a positive and significant effect on financial management (Y) partially, financial attitude (X3) has a positive and significant effect on financial management (Y) partially. Financial knowledge, locus of control, financial attitudes have a shared influence on financial management simultaneously. The results of the coefficient of determination (R2) test obtained a value from Ajusted R Square of 0.235 or 23.5% showed that financial management variables were influenced by financial knowledge variables, locus of control, financial attitudes, while the remaining 76.5% were influenced by other variables that were not in this study.

The Joint Business Group (KUBE) is one of the government's efforts to alleviate poverty by providing assistance to KUBE members to develop businesses in groups. The purpose of this service is to provide KUBE members with an understanding of business management so that KUBE can progress and prosper its members. The implementation method is carried out through coordination with village officials to determine the location and time of service. Furthermore, community service activities were carried out at KUBE Lestari Pekon Gumuk Rejo, Pagelaran District, Pringsewu, Lampung by delivering material directly/lectures and practice. The result of this activity is that participants gain knowledge regarding budget control and also marketing by utilizing market places and social media. Participants can also make simple bookkeeping as a basis for business financial reports.  

The Ministry of Religion of the Republic of Indonesia assesses that there are still many Islamic boarding schools that have not yet been established, so they need to strive for their independence. For this reason, the Ministry of Religion has launched the “Pesantren Independence Road Map” (2021). This study examines the independence of Islamic boarding schools based on kopontren at the Sidogiri Islamic Boarding School (PPS). The aim is to prove the independence of PPS. The research method used is qualitative research which analyzes data in the form of statements and documentation. From the research conducted, it was found evidence that PPS is an independent Islamic boarding school both in terms of institutional, management, curriculum, manpower and funding aspects. This independence is achieved through the implementation of management principles such as planning, organizing, acting and controlling in managing the pesantren. In addition, the study also found that there are seven characteristics of PPS independence, namely having a business charity that is able to finance the financial needs of the pesantren, being able to manage its finances from the time the students register to completing their studies at the pesantren, being able to meet the basic needs of the students, being able to manage and determine the educational curriculum for the students. santri independently, not asking for help from other parties or the government to build pesantren. In addition, it has educational institutions, da'wah, social, economic and alumni networks that support the independence of pesantren.

The purpose of this study was to determine the effect of financial literacy and self-control on personal financial management. This type of research is descriptive quantitative. The type of data used is primary data, namely data obtained directly from the public through filling out questionnaires and secondary data, namely data obtained from various sources in the form of notes, books, and journals related to research problems. The results of the study partially show that financial literacy has a positive and significant effect on personal financial management, self-control has a positive and significant effect on personal financial management. Through simultaneous tests it was found that financial literacy and self-control simultaneously had a positive and significant effect on personal financial management.

Bookkeeping training for MSME actors who are still lacking education about the importance of bookkeeping. The purpose of this activity is to provide counseling and training to MSME actors, especially chicken noodle traders in Janti. The activity was carried out on June 23-27 for chicken noodle traders. The method implemented includes counseling and training. Based on the results of the evaluation results and observations that have been carried out, it is known that the perpetrators have been able to carry out financial records and carry out a simple bookkeeping and have been able to practice it. Through the knowledge and skills he has, the perpetrator begins to understand and knows how important simple recording and bookkeeping is in controlling finances, being aware of the business development that is being carried out, being right to buy a basic sale, and making it easier when going to make a loan at a bank in developing a business. being carried out and being more careful in managing finances.

Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance with international standards. The study also evaluates system usage, user competence, system quality, design capabilities and their impact on financial reporting. The research method used surveys and interviews of 50 employees of non-governmental organizations who had used accounting information systems. Quantitative data processing using the SPSS program and thematic analysis for interview results. The findings of this study show that there is a positive and significant relationship between the Accounting Confirmation System and financial reporting. The findings show that there is a positive and significant relationship between AIS and financial reporting. However, it was also found that not all were able to design the SIA independently due to a shortage of experts and funding.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

Waqf is one of the Muamalah activities that has spiritual, social and economic dimensions. Traditionally, waqf has so far only been interpreted as grants in the form of real estate such as land and buildings, whose purpose is limited to the construction of places of worship and educational institutions. Waqf is divided into several types based on purpose, time limit, and goods and their management. Management is the process of planning, organizing, directing and controlling an organization. Management occupies the most important place in the Waqf world because it can determine whether waqf assets are useful and developed depending on the management model.  The purpose of the research is to study waqf in management science, the principles of waqf management and the function of waqf management. This research uses qualitative methods where researchers must analyze theoretical sources from books and journals as well as materials and information from various other secondary data to answer the problems studied. The findings, and implications that arise are found in the professionalism of waqf management, asset management in waqf, financial statements, contributions and potential economic development of the community with waqf in the digital era.    

Recording of financial reports is a form of bookkeeping both manually and digitally for all financial activities in every business that is being carried out.  Bookkeeping is the recording of financial transactions carried out during the business. Recording of financial reports is very important for MSME actors.  One of the benefits of recording financial statements through simple bookkeeping for MSMEs is being able to find out the progress of the business or business being run so that they can control the costs incurred in operating the business and can find out the profit or loss earned while the business is running.  The method used in this activity is the counseling method which is contained in socialization activities regarding procedures for recording financial reports through simple bookkeeping for MSMEs.  The result of this activity is to provide new insights and knowledge for MSME actors in the Blitar Village regarding the importance of recording financial reports through simple bookkeeping and the stages in carrying out simple bookkeeping.  After holding this socialization activity, it is hoped that it can provide benefits for MSME actors in the Blitar Village to make financial recording reports so that they can minimize losses in the businesses they run.

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.

This article discusses the role of asset management, cost control, and receivables management policies in improving financial resilience amid the Covid-19 outbreak, PT Unilever. The COVID-19 epidemic put tremendous financial pressure on many businesses, including Unilever. The research of this article was conducted using ku research methodologyantitaif.The result of thi re earchmviewAsset Management, Cost Control, and receivables policies have significant potential for Unilever'S long-term financial stability. Effective management of an organization's assets helps improve the efficiency and effectiveness of the use of those assets, enabling the organization to maximize the potential financial benefits of those assets. Effective monetary management can reduce the company's operating costs and increase profitability. A good receivables policy can also help reduce credit risk and improve business license requirements. In conclusion, this article highlights how important it is to use asset management, cost control, and receivables policies to improve a company's financial performance, especially in difficult situations such as the COVID-19 pandemic.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

The Financial Services Authority (OJK) as a regulator of the money management sector, especially the financial sector, must adequately equip its capabilities to properly implement and support financial management sector activities. economic growth. OJK has a position in managing Islamic banks. The description of Islamic commercial banks is very important because they are only marginal in accelerating the development of the financial economy, especially micro, small and medium enterprises (MSMEs). The Financial Authority carries out the functions, duties, authority to regulate and control activities in the financial sector in an integrated, independent and responsible manner, particularly in the world of banking. The problems of this research are: First, how independent is the Financial Services Authority in regulating and supervising banks? Second, what is the role of the Financial Services Authority in regulating and supervising banks? Third, what is the role of the Financial Services Authority in consumer protection and consumer investigations? The type of research method is normative law and the type of research is descriptive. In conclusion: First, other parties do not interfere with the independence of OJK in its regulation and are found to be inseparable from government interference. Such deals can lead to government intervention. Second, the role of OJK in regulating and supervising banks related to the regulation and supervision of micro stability is very broad. Third, OJK's role in consumer protection is to inform and educate the public about the good quality of the financial sector, its services and products. Stop if it can harm consumers. It is recommended: First, in addition to regulating the independence of the OJK, there must also be freedom from state intervention, so that the government cannot intervene. Second, that the OJK really places the interests of the national economy and not the interests of entrepreneurs as the center of its regulatory task. Third, clarify the provisions that make it easier for the OJK to handle consumer complaints, so that there is no prejudice as if the OJK is providing financial support to consumers.  

This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.

This research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future.