Publication Search

This research aims to discuss sinamot in the Toba Batak tradition and find out that sinamot is a social stratification of the Toba Batak traditional community in Amborgang Village, Siempat Nempu sub-district, Dairi Regency. Method The research used is qualitative research with a descriptive approach. The author uses data collection techniques include observation, interviews and documentation. Based on research that has been carried out, the author obtained the results that the meaning of sinamot in the Toba Batak ethnic group is marriage payments in the form of money and wealth given by the paranak (male) to the parboru. (Woman). Furthermore, based on research, the function of ancient sinamot among the Toba Batak ethnic group was to Guarantees women’s rights in the form of property given as capital for the bride and groom when they marry, while the function of sinamot today in the Toba Batak ethnic group is a means of payment used to finance traditional wedding parties. Changes in the function of sinamot in the past in the Toba Batak ethnic group have changed, seen from its form which has changed into money, its function is to finance wedding parties and the process of giving sinamot is determined based on the considerations of both families. Future bride and groom. The conclusion shows that the form of sinamot evolved from valuable possessions changed Form into money. The determination of the number of sinamot is carried out at the stage of the marhata sinamot traditional event.  As time goes by, the tradition of giving sinamot to the Toba Batak ethnic group in ancient times has changed its function in the present day so that sinamot is no longer aimed at women but is given to the woman’s parents through a negotiation process between the two familie.

The disparities in characteristics across regions in Indonesia can lead to unequal development. The central government directs development activities in the regions with a primary focus on villages and underdeveloped areas. The Village Fund, sourced from the state budget (APBN), is allocated to villages and can be used to finance various development activities, which are expected to be a solution to the development disparities in villages and underdeveloped areas. The objective of this research is to examine the impact of the realization of Village Fund Transfers on economic growth in 62 underdeveloped districts.

Bookkeeping is an important part of running a business. This simple bookkeeping assistance and training activity was carried out in Argomulyo Village, Sedayu District, Bantul Regency, Yogyakarta Region by taking 2 samples of MSME actors, namely “Grocery Store” owned by Mrs. Ina and “angkringan soto” owned by Mrs. Yuningsih. Based on the results of interviews and observations that have been made, there are several problems of these MSME business actors, which are almost the same, including that MSME actors have not made financial records consistently and there is no separation of records between business capital and personal finances. Therefore, from these problems, assistance and training in making simple bookkeeping have been carried out using materials consisting of modules related to MSME financial accounting. Assistance and training in bookkeeping for MSME actors in Argomulyo Village aims to improve the ability of MSME actors to manage their business finances. The method used for this community service activity is to provide training in bookkeeping and mentoring the material provided consists of modules that are guided by MSME financial accounting. The result of this activity is that with the training and mentoring activities related to simple bookkeeping, MSME actors already know the importance of implementing simple bookkeeping in their business and can distinguish between business capital and personal finances

PT Bank Negara Indonesia (Persero) Tbk or commonly abbreviated as BNI, is an Indonesian state-owned enterprise that provides various financial services. one part of finance is kredit administration, kredit administration is the process of managing and supervising the provision of kredit and monitoring payments from borrowers. in general, kredit administration includes the kredit assessment process, kredit granting decision-making, and risk management during the kredit period. The Kampus Merdeka Internship Regular Program is an activity carried out by the government from the Ministry of Education and Culture to provide space for students to gain experience in understanding the professional world and creating a professional workforce so that students are given the opportunity to help manage the Kredit administration process at.

This service aims to assist Micro, Small and Medium Enterprises (MSME) traders in increasing sales and managing their finances through the introduction of financial technology (fintech) and the utilization of the Facebook Marketplace e-commerce platform. This service was carried out in response to the challenges faced by MSMEs in the digital era, especially in the aspects of increasing sales and efficiency of financial management. This service activity involves direct training and assistance to MSME players in Wanayasa District, Banjarnegara Regency. The stages of training activities include 1) survey 2) training and mentoring 3) results and evaluation. This training activity is an introduction to the basics of fintech, how to access and utilize fintech services for financial management, as well as marketing and sales strategies through Facebook Marketplace. The results of this activity show an increase in the ability of MSME traders to use fintech to better manage their finances, including in terms of transaction recording, cash flow management, and access to digital financial services. In addition, the merchants also succeeded in increasing the visibility and sales of their products through Facebook Marketplace.Thus, the introduction of fintech and the utilization of Facebook Marketplace are proven to support the optimization of sales and financial management of MSMEs.

This Community Service activity aims to ensure that every woman is able to have a management strategy in managing household finances so that economic prosperity can be achieved in the family. Participants in this activity are given an understanding of the management strategies applied in managing household finances which will result in output from the participants, namely that each participant knows the level of financial needs, is able to make financial plans well in accordance with the flow of the management process, has an effective financial management strategy and practice in preparing routine financial budgets. It is important to carry out this activity because of economic instability and the increasing cost of living nowadays. It is very necessary to educate the public, especially women, in financial literacy to manage household finances well and optimally. This is an open access article under the CC–BY-SA license

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

Along with ongoing economic changes and globalization, people's shopping behavior is also changing. Sometimes, someone buys something not because of need, but just for pleasure. This leads to wastefulness known as consumptive behavior. This research aims to determine the differences in consumptive behavior based on gender among students of the Faculty of Economics at Muhammadiyah University of Gresik. This type of research is quantitative research. The participants in this research numbered 285 students. The measuring instrument used is the consumptive behavior scale (Fromm, 1995). The statistical analysis method used is comparative analysis with chi-square testing. The results of this research show no difference in consumptive behavior between male and female students with a significance value of 0.840 > 0.05. The data categorization results show that the majority of subjects are at a moderate level of consumptive behavior, with a percentage of 72% for male students and 73% for female students. It is hoped that both male and female students can manage their finances as well as possible by saving and prioritizing needs over wants.

Data matching of Population Identification Number (NIK) as Taxpayer Identification Number (NPWP) needs to be done. This is an order from Law (UU) Number 7 of 2021, Presidential Regulation Number 83 of 2021, and Regulation of the Minister of Finance Number 112/PMK.03/2022. Regarding the implementation of data matching of NIK to NPWP which must be accelerated. The Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has set the time for matching NIK to NPWP to be fully implemented in mid-2024. Tax Volunteers support Taxpayers (WP) in matching Population Identity Number (NIK) and Taxpayer Identification Number (NPWP). Matching NIK NPWP functions as part of the steps to improve tax compliance and administration in Indonesia. The purpose of this comparison is to inform the truth and reliability of personal data and tax information of Indonesian citizens.

The development of culinary MSMEs in Banjarsari District, Surakarta City has developed rapidly, but the increase in the number of culinary MSMEs in Banjarsari District, Surakarta City is not necessarily followed by an increase in the financial performance of these MSMEs  This study aims to find out and analyze the influence of financial literacy, financial technology, entrepreneurial orientation, and innovation towards the financial performance of culinary MSMEs in Banjarsari District, Surakarta City. Data collection in this study uses a questionnaire distributed to respondents. The sample in this study amounted to 95 culinary MSMEs in Banjarsari District, Surakarta City with the type of sampling, namely purposive sampling with the consideration that the MSMEs have been running for at least 2 (two) years. The analysis methods used in this study are descriptive analysis, multiple linear regression analysis, t-test, F test (model accuracy test), and determination coefficient test (R2).  The results showed that the determination coefficient (adjusted R Square) is 0.548. Means This means that the amount of contribution of the influence of the independent variable X1 (financial literacy), X2 (financial technology), X3 (entrepreneurial orientation) and X4 (product innovation) towards Y (performance finance) by 54.8%. The rest (100% - 54.8%) = 45.2% is influenced by other variables outside the model such as the work environment, company size, market competitiveness, operational costs, working capital, etc.

Students are equipped with the knowledge necessary to acquire the skills they will obtain after completing their education through the use of various facilities, learning resources and learning methods that are in line with their abilities, and are expected to be able and willing to face life. With basic knowledge and comprehensive financial insight, students are expected to be able to manage their finances appropriately and wisely and determine policies to prevent financial problems. It is believed that students' personal financial management can be influenced by financial literacy, financial self-efficacy, and fintech payments. The aim of this research is to determine the influence of financial literacy, financial self-efficacy, and fintech payments on students' personal financial management among FEBI UIN STS Jambi students. This research was carried out using a quantitative descriptive approach and carried out direct observations in the field. The research results obtained are that there is a positive and significant influence of the variables financial literacy (X1), financial self-efficacy (X2), and fintech payments (X3) on students' personal financial management (Y). And the influence of the variables sharia financial literacy, financial cell efficacy and fintech payments on students' personal financial management has an influence of 71.9% and the rest is influenced by other variables from outside this research.

Experiential marketing's importance and This study is primarily driven by a desire to understand how Bank Sumut KCP Syariah's corporate image impacts customer satisfaction in Rantauprapat, North Sumatra. The research strategy used in this study is a quantitative correlational approach. The term "purposeful sampling" describes one method of collecting samples. Respondents to the survey serve as the primary data collectors for this investigation. Data analysis nowadays makes use of a variety of tools, including multiple linear regression analysis, classical assumption testing, and hypothesis testing. This study aims to examine the relationship between experiential marketing, corporate image, and customer happiness at North Sumatra's Bank Sumut KCP Syariah Rantauprapat. The following outcomes were derived from the SPSS 26 5% significance level test. (1) Experiential marketing has a positive and substantial impact on customer satisfaction. The findings of the determination coefficient test and the regression coefficient both corroborate this, demonstrating that experience marketing contributes 0.401, or 40.1%, to consumer satisfaction with multipurpose motorbike finance. A significance level of (0.000 < 0.05) is used. The impact of corporate image on customer satisfaction is positively and significantly correlated with 0.401 or 40.1% of customer satisfaction, as shown by the coefficient of determination test, with a significance level of (0.003 < 0.05) and a regression coefficient of 0.389. (3) The positive F_count value of 27.740 demonstrates that experiential marketing and corporate image surpass the F_table value of 3.11 at a significance threshold of 0.000 < 0.05. Coefficient of determination values of 0.401, or 40.1%, further demonstrate that experiential marketing and corporate image variables are substantial results determinants. Other factors account for 59.9% of the total, with multipurpose motorbike financing making up 40.1%.

MSME governance is one way to ensure that their business performance is sustainable and sustainable. Various methods are used to handle these governance problems. The aim of this Community Service (PKM) activity in the MSME sector is to implement MSME Governance within the Cikerai Village environment. The method used is conducting surveys and interviews with four stages starting from analysis to reporting. The results of PKM activities were carried out on the owner of the MSME business Mrs. Nay with the Nayy brand, who has a cassava chips snack business with financial and marketing constraints. After carrying out this activity, there was an understanding of MSME players, especially recording financial reports and developing traditional marketing into digital marketing

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

The Financial Services Authority (OJK) stated that the improving conditions of the Covid-19 Pandemic had an impact on Indonesia's economic growth with growth in Q4-2021 of 5.02% (yoy). In maintaining the momentum of economic recovery during the Covid-19 pandemic, the sharia financial services industry also experienced positive growth with Indonesian sharia financial assets able to grow by 13.82% (yoy) to IDR 2,050.44 trillion in 2021, and the previous year 2020 amounted to IDR 1,801.40 trillion, while in 2019 it amounted to IDR 1,291.48 trillion and in 2018 it amounted to IDR 1,265.97 trillion. This shows that sharia finance is able to survive well during the Covid-19 era. This research aims to determine the effect of Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) on Return On Equity (ROE) in companies listed on the Jakarta Islamic Index (JII) for the 2018-2021 period. The method used in this research is quantitative research methods. The sample used is companies registered on the Jakarta Islamic Index (JII). Based on the purpose sampling method, there were 9 companies that met the criteria. The results of this research show that partially the Debt to Assets Ratio (DAR) has no significant effect on Return On Equity (ROE), while the Debt to Equity Ratio (DER) has a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies. This research also shows that simultaneously Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies.

Indonesian School of Kuala Lumpur (SIKL) is an educational institution under the auspices of the Indonesian Embassy in Malaysia. SIKL serves as a school for the children of Indonesian migrants residing in Malaysia. It plays a strategic role and stands at the forefront of educational diplomacy in Malaysia, contributing to the development of Indonesia’s human resources. To keep pace with the rapid advancements in education, science, and the waves of globalization and modernization, SIKL continually strives to achieve excellence in education quality, including the quality of its teaching staff, facilities, output, and all supporting components of the learning process, both within and outside the school environment.The financial literacy activities for children aim to broaden students' knowledge in managing finances from an early age. This community service initiative seeks to introduce financial literacy to Indonesian immigrant children, aged between 5 and 15 years, who lack access to formal education and healthcare. The session is structured around the use of the Monopoly board game, an engaging tool designed to teach basic financial concepts interactively. The outcomes of this session were encouraging and enlightening, highlighting the children's enthusiasm and desire to learn despite their challenging circumstances

Taking the tax bearer hostage is one of the actions in the context of tax collection with the aim of getting the tax bearer to pay off the tax debt and tax collection costs. Hostage actions against tax bearers are carried out very selectively, carefully, and are a last resort. The aim of this research is to analyze the concept of a hostage location for tax payers. The research method used is normative legal research with a statutory approach. The data used is secondary data obtained from legal materials in the form of statutory regulations and reference books. From the research conducted, it is known that the Ministry of Finance has the responsibility to establish a hostage location for taxpayers. Before the hostage location was set up by the Ministry of Finance, taxpayers who were held hostage were kept in state detention centers and separated from other detainees.

This community service aims to improve the managerial capacity of Micro, Small, and Medium Enterprises (MSMEs) in Brangjan Village, West Ungaran District, Semarang Regency through financial management training. The method used is a qualitative approach with interview and observation techniques.This training covers topics such as proper financial recording, cash flow management, and budgeting to ensure business sustainability. Additionally, participants were given insights into efficient working capital management strategies and how to identify and manage financial risks commonly faced by MSMEs. The training process involved active participation from participants through case studies and group discussions, allowing them to share experiences and challenges they face in running their businesses.Based on the results of observations and interviews, most participants showed improved skills in managing their business finances, reflected in better-organized financial reports and more structured financial planning. These results indicate that the training had a positive impact on the financial and managerial performance of MSMEs in Brangjan Village. With this training, it is hoped that MSME owners in the village will be better prepared to face economic challenges, enhance competitiveness, and achieve sustainability in running their businesses.