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Tujuan yang ingin dicapai oleh penulis dalam artikel ini yaitu untuk mengetahui dan memahami apakah kasus ini masuk ke dalam kasus tindak pidana turut serta atau masuk ke dalam ruang lingkup keperdataan dan bentuk ganti rugi korban (Bank BRI) pada kasus tersebut seperti apa. Penulisan jurnal ini menggunakan metode penelitian hukum normative, yaitu dengan menemukan suatu aturan hukum, prinsip-prinsip hukum, maupun doktrin - doktrin hukum guna menjawab isu hukum yang dihadapi. Hasil dari penelitian ini menjelaskan bahwa dilihat dari Sudut Pandang Keperdataan, kasus ini masuk ke dalam Wanprestasi dengan mengacu pada permasalahan Surat Perjanjian Kredit jenis Cashcolleteral antara BRI Cabang Pekayon dengan Terdakwa. Tetapi pihak korban mengajukan tuntutan pidana karena ia merasa dirugikan oleh terdakwa karena melakukan pembukaan blokir dan menggunakan uang hasil kejahatan tersebut sehingga kasus ini masuk kedalam Tindak Pidana Turut Serta. Akibatnya, pihak Bank BRI belum mendapatkan ganti rugi yang seharusnya didapat karena Jaksa Penuntut Umum tidak Pemodal sebagai Tersangka dalam proses penyidikan dan tidak melakukan penyitaan terhadap barang bukti hasil pembukaan blokir di Bank BRI sedangkan alat bukti sudah ada berupa bukti transfer uang. Pernyataan diatas membuktikan bahwa Jaksa Penuntut Umum kurang teliti dalam melakukan proses penyidikan sehingga barang bukti sebagai ganti rugi Bank BRI tidak ikut disita sedangkan alat buktinya ada.

ABSTRACT The purpose of this research is to: (1) reveal whether it is true that money politics has occurred in the election of members of the Surakarta city legislature, especially in the Mojosongo Village area, Jebres, Surakarta in 2019; (2) Knowing the forms of money politics practices that occurred in the election of members of the Surakarta City legislature, especially in the Mojosongo Village area, Jebres, Surakarta in 2019; (3) Knowing the effect of the practice of money politics in the election of members of the Surakarta City legislature, especially in the Mojosongo Village area, Jebres, Surakarta in 2019 on the level of voter participation. This research was carried out in the Mojosongo Village Area, Jebres District, Surakarta City. The subjects of this study included the voting community, the chairperson or member of the winning team for legislative member candidates, and village officials in the Mojosongo Village area, Jebres, Surakarta. Sources of data using primary data sources and secondary data sources. Data collection in this study was carried out through interviews, documentation, and observation. Test the validity of the data using source triangulation and technique triangulation. The data in this study were analyzed using interactive model descriptive analysis techniques. The results of the study can be concluded that: (1) The election for legislative members in 2019, especially in the Mojosongo sub-district area, Jebres sub-district, Surakarta city, justifies the practice of money politics, which was carried out by prospective members of the Surakarta city legislature through their winning team; (2) The form of money politics given in the 2019 election for legislative members in the city of Surakarta, especially in the Mojosongo sub-district area, includes giving cash to the community, repairing existing infrastructure in the village, and providing facilities and infrastructure in the village for the benefit of the community. There is; (3) The practice of money politics in the election for members of the Surakarta City legislature in 2019, especially in the Mojosongo sub-district area, had an influence on the turnout rate of voters who were present at the polling stations, because based on the results of interviews it was found that the number of voters in the Mojosongo Sub-district area had increased.   Keywords: Legislative Members, Voter Participation, Money Politics.

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

Technology is developing very fast, until now it has entered the digital era. Where UMKM actors are expected to be able to adapt and utilize technology for business progress. However, in reality, many UMKM actors find it difficult to adapt technology, so they still use manual methods which are less effective. Therefore, the purpose of this service is to help the UMKM Batako Business named UD Lancar Rejeki located in Krogowanan Village, Sawangan District, Magelang Regency, so that they can record their business financial transactions digitally using the BukuKas application via Smartphone. In its business processes, financial transactions at UD Lancar Rejeki are still recorded in a simple manner and are not in accordance with a standard structure. The method used in this activity is the direct mentoring method, which starts with providing socialization on the use of the Cash Book application, then direct practice until it is successfully implemented. Activities carried out smoothly and can provide insight and train the skills of partners in implementing digital-based financial reports. After the training activities are completed, partners are able to use the Cash Book application in recording transactions, making financial records and financial reports, and can find out the cost of goods sold and profit and loss

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

Dividend distribution by companies listed on the Indonesia Stock Exchange is a consideration of investors in making investments. Dividend policy considers how much dividends will be paid, the frequency of dividend payments, and the method of dividend payments, both in cash and in the form of stock dividends. The decisions of these investors affect the price of shares on the stock exchange. The market price of a company's shares formed between buyers and sellers during a transaction is called the company's market value, because the price on the stock exchange is considered a reflection of the real value of the company's assets. The stock price in the market shows the performance of the company. This study shows the relationship between dividend policy and PBV which reflects company performance. By using quantitative research methods. It can be concluded that dividend policy affects PBV..    

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency

Poverty is one of the major issues currently being faced by the Indonesian nation. The problem of poverty will never end if traced from the root of the problem. Poverty is not only an interesting issue to be discussed at the national level, but at the regional level itself, the poverty of this community seems to spread throughout the country, for example in Tanjungpinang City, where the poverty rate is high, even though Tanjungpinang City is the provincial capital. Various efforts and efforts have been made by related parties to reduce the poverty rate, but what is happening in the field is that the poverty rate is actually increasing. Starting from BLT assistance, PKH to BPNT, the local government has launched it in collaboration with related agencies, namely the Social Service. In this study, the researchers wanted to examine one of the aids, namely Non-Cash Food Assistance (BPNT), which is routinely carried out from 2018-present. Researchers want to know more about how this assistance is implemented, starting from the weaknesses to the advantages that arise from this assistance and what the consequences are for the poverty rate. Talking about the poverty rate cannot be separated from sustainable development or often referred to as the SDGs, where the first point of the SDGs is No Poverty (Without Poverty) whose target must be achieved by 2030. This study used a qualitative descriptive method, with 7 (seven) informants. In this study the techniques used were interviews and documentation. The theory used in this study uses the theory of Van Metter and Van Horn. The results of the study found that the implementation of the poverty alleviation policy through BPNT was quite good, but it is undeniable that there are still deficiencies that must be addressed, especially in determining the beneficiaries who receive this assistance, which often occurs miscommunication or mis-data between events that actually occur in the field. data received by related parties. Not only that, in the last few months the distribution has been changed from a system of buying food to cash which is disbursed directly through an ATM, of course this is a decision that must be reviewed again from the original purpose of this policy.

This istudy aimsi to analyze thei development of the usei of a non-cashi payment systemi using QRIS in thei City of Palangka Raya ini the erai of theiindustrial 4.0. Theimethod usediis aisurvey through questionnaires to users and merchants who use QRIS as a payment system. Thei collected datai were analyzedi using descriptiveistatistical techniquesiand factorianalysis toiidentify theifactorsithat influenceithe useiof QRISiin Palangkai RayaiCity. The results of the study show that the use of QRIS in Palangka Raya City has experienced significant developments in the last two years. Factorsithat influenceithe use ofi QRISi are ease of use, transaction security, and financial benefits. The implication ofi the resultsi of thisi study isi that therei is a needi to improve education andi outreach about using QRIS as an alternative to non-cash payment systems in Palangka Raya City.

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.

This research is a descriptive qualitative study that aims to analyze the Evaluation of the Implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon District.                 This research was conducted in Tawiri Village, Teluk Ambon Sub-district. Primary data were collected through interviews with a number of informants who were directly involved in the implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon Sub-district.                 The results showed that the implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon Sub-district went well despite the many obstacles encountered. This can be seen from 6 (six) policy evaluation criteria namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy where four of them have not been implemented optimally. So for the suggestions submitted, namely the need to submit the latest data or government officials must make updates related to Non-Cash Food Assistance for underprivileged people who do not get assistance and consult directly with village assistants, the Government as the organizer is obliged to provide socialization to Beneficiary Families about the Non-Cash Food Assistance Program, the Government also needs to improve administrative data on families who receive benefits.

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

PT. Pos Indonesia is one of the first companies engaged in the field of freight forwarding services in Indonesia.  Companies need cash to run their business, pay off obligations and distribute dividends to investors.  Therefore, maintaining cash liquidity by establishing an internal control system for cash is the most important concern for the company.  The purpose of this study is to determine the supervision and control of the KCP ceiling at PT Pos Indonesia.  This study used a qualitative method with primary and secondary data collection.  The analysis that the researchers did was to use a Cause-Effect Diagram to map the constraints and causes of excess PAGU in KC/KCU.  The results in the study found that there were still several ManKug who did not know that PT.  Pos Indonesia implements a cross-subsidy system in which if the profit unit retains its funds, it will have a significant impact on units with a deficit.  The conclusion from this research is cause and effect (Fish Bone) that there are 6 factors that influence the advantages of PAGU in KC/KCU namely Method, Human Resources, Internal (material), External (environment), System, and Time factors.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

Strategi pemasaran Matrik BCG (Boston Consulting Group) digunakan untuk mengetahui tingkat pertumbuhan pasar, dan pangsa pasar relatif. Artikel ilmiah ini berjuan agar pembaca dapat memahami berkaitan dengan Matrik Boston Consulting Group (BCG). BCG matrix adalah matriks yang dirancang oleh grup Boston Consulting pada tahun 1970-an. Ini adalah Matriks yang membantu dalam pengambilan keputusan dan investasi. Ini membagi pasar berdasarkan tingkat pertumbuhan relatif dan pangsa pasarnya dan menghasilkan empat komponen kuadran Cash cow, Stars, Question marks dan Dogs. Produk dapat dikategorikan dalam salah satu kuadran dan strategi untuk produk ini diputuskan dengan tepat. Analisis ini sebenarnya membantu Anda dalam memutuskan entitas mana dalam portofolio bisnis Anda yang benar-benar menguntungkan, mana yang tidak berguna, mana yang harus Anda konsentrasikan dan mana yang memberi Anda keunggulan kompetitif atas yang lain.