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Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The purpose of this study was to determine the influence of emotional intelligence on consumptive behavior in users of the TikTok Shop application. One psychological factor, namely emotional, also influences financial decisions and financial markets. Someone who has not been able to maximize and control himself is less able to be wise in spending money. The method used in this study is a quantitative method using a non-experimental design. The data collection technique was by distributing questionnaires, namely the emotional intelligence scale consisting of 14 items and the consumer behavior scale consisting of 27 items. The scale is presented using a Likert scale in intervals of 1-5. In this research data analysis technique uses simple regression analysis with the help of SPSS software. The subjects in this study were users of the TikTok Shop application with an age range of 17-40 years. The data obtained from the results of distributing questionnaires to the subjects is that there is no significant influence between the influence of emotional intelligence on consumptive behavior in users of the TikTok Shop application with a sig value. 0.147<0.05. So the results of this study show that there is no influence between emotional intelligence on the consumptive behavior of users of the TikTok Shop application.

SDS (Private Elementary School) Duri Indah Jakarta is one of the educational institutions which until now has not been computerized. Both in terms of payment and in terms of financial activities. Inputting and other activities are still done manually and recorded in a book as processing of student data. Data storage that is being carried out at this time is also still archived in a ledger, causing teachers and principals to have to record one by one the names of their students as a whole who have paid so that this can result in erroneous information regarding student payment and savings data and makes it difficult for teachers to find and provide the necessary data. Based on this, a web-based SPP and Savings payment system is needed. The stages of system development in making this information system use the prototyping method which starts from the planning stage, the analysis stage, the design stage, and the implementation stage, in the future it is hoped that the system created will make it easier for schools to control tuition payments and student savings.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

Business development in the world has entered the era of free competition not only in a small scope but a large scope, this creates fierce competition between companies. Efforts made by a company to win a market by providing advantages in competition, analyzing competing companies, and implementing effective marketing strategies. This study uses Literature Review research with the results of research that management strategies are oriented towards developing macro strategies such as product strategy development, pricing implementation strategies, acquisition strategies, market development strategies, financial and other strategies. The steps of strategy management include: internal and external environment scanning (Internal &; External Scanning), Strategy Formulation, Implementation, Function Control and Evaluation.

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

This research aims to determine the evaluation of internal control in the cash receipts accounting information system carried out by the company and the problems faced in evaluating the internal control system in the cash receipts accounting information system at the "XY" Clinical Laboratory, Semarang Branch. The method used in this research is a descriptive qualitative method. The data used is primary data. Data collection techniques are interviews and documentation. The results of the research showed that the evaluation of internal control in the cash receipt accounting information system at the Semarang Branch "XY" Clinical Laboratory was running well, which can be assessed from each cash receipt transaction which was checked by authorized officials, the recording of cash receipts was based on evidence. and complete documents. However, there are still obstacles that are faced, such as the front office being less careful in paying off patient payments, paying receivables that exceed the payment due date, and having multiple positions in the accounting department and financial manager which means that financial reports cannot be completed on time.  

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Abstract According to Bruce Lliyd, the capital market acts as a liaison between investors and companies and government agencies through trading long-term instruments such as bonds, stocks, etc. Students as agents of change and the driving force of technological industry progress must have broad insights into financial management, and control that also pays attention to the potential for income in the form of investment. This activity aims to provide knowledge about the capital market and how to manage investments properly and correctly, to students of the Sharia Banking Department, Faculty of Economics and Islamic Business. So it is hoped that with the implementation of this seminar, students will be able to understand the capital market and how to manage investments, and can implement them in their lives in the future. Keywords: Potential Development, Young Investors, Future

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.  

Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are commercial banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020). Spearman correlation is used to identify the relationship between corporate governance and banking financial performance. The results of this study indicate that there is a positive relationship or correlation between the number of board personnel and the financial performance of commercial banks. The number of independent directors has a positive significant relationship with ROA, ROE and EPS, job duality has a positive significant relationship with ROA and EPS, and board meetings have no significant relationship with financial performance.

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement,  the  application  of  government  accounting  standards,  and  the internal control system together have a significant (0,000) and  effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant  (0,000)  effect  on  the  quality  of  financial  statements.  The  internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

This research report is motivated by the large number of sharia financial institutions that have emerged and the increasing number of sharia banks that provide financial services while meeting the increasingly diverse needs of society. With the current abundance of sharia banking, there are accusations that sharia banking is a conventional bank that only has a sharia label attached to it. However, nowadays sharia banks always try to implement Islamic values based on Sharia principles. Sharia banking has a big influence on people's economic activities. Various sharia banking products are expected to be able to encourage and accelerate people's economic progress in accordance with Islamic principles. In Islamic principles, economic activity cannot be separated from the postulate of faith in Allah SWT and even becomes a built in control for economic actors. From here, sharia banking was built and designed to improve the standard of human life. Sharia banking is expected to become an alternative and even a decisive solution for the development of the national economy, especially for Muslims.