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This study aims to explore the perceptions of management students at Universitas Islam Bandung (UNISBA) regarding Islamic banking. A qualitative approach was employed, utilizing in-depth interviews and focus group discussions for data collection. The results indicate that students' understanding of the principles of Islamic banking varies, with some students demonstrating a strong grasp due to formal education, while others exhibit limited awareness. Additionally, factors such as religious beliefs and financial literacy significantly influence their perceptions. Experiences with Islamic banking products also vary, with many students expressing a preference for conventional banks due to convenience. This research suggests the need for enhanced education and marketing strategies by Islamic banks to attract the attention of the younger generation.

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.    

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation.   Keywords: GCG, Risk Management, Reputation, Financial Performance

Tjiwi Kimia Tbk Paper Factory, the world's leading producer of pulp, paper and paper products, has an important role in the national economy. Financial ratio analysis highlights a company's financial health, focusing on liquidity, solvency, activity, and profitability. The aim of this research is to understand and assess the company's financial health and measure overall financial performance. From this research, it can be seen that ratio analysis shows liquidity fluctuations, a significant decrease in profitability, and a lack of efficient use of assets. Although the company's solvency remains maintained, the main challenge lies in operational efficiency and profit growth in proportion to the increase in assets. In conclusion, a more effective strategy is needed in debt management, increasing operational efficiency, and optimizing asset use to improve overall company performance

The main problem in this research is what factors influence customer decisions in choosing BRI Bank Britama Savings Products in Fatukoa Village. The aim of this research is to see and explain what influences the decisions of Fatukoa Village customers in saving with Britama Savings Products. This type of research uses descriptive qualitative research. The data sources in this research are primary data and secondary data. Where data collection uses interview, observation, and documentation techniques. determining informants using Purposive Sampling, totaling 6 people. The time and place of the research was carried out in the 2023-2024 academic year, on a number of customers who live in Fatukoa Village, Kupang City. The results of this research explain that the factors that influence customers' decisions in choosing Britama Bank BRI savings products are influenced by cultural factors because cultural influences play a key role in customer decisions. The socialization process from the experience of being a customer for eight years, the use of banking products since the beginning of college, and the management of business transactions are the main factors in choosing Britama Savings. Social Factors due to the existence of reference groups, both from friends and family, have a big impact. Suggestions from friends about the benefits of interest rates and easy access to BRI Bank's online services, as well as recommendations from wives who are BRI Bank customers, are taken into consideration in the decision to save on Britama Products. Personal Factors due to Age, life cycle stage, work and economic environment are factors personal influences on product choices. The decision to save in BRI Bank Britama Products is based on long-term goals, investment, financial discipline, and economic considerations as well as income that can be invested, and Psychological Factors because the motivation for opening a Britama Savings account is related to biogenic and psychogenic needs, such as increasing pension funds, long-term investment, increasing financial discipline, and building savings habits. Trust and positive attitudes towards Britama products, supported by the reputation and security of BRI Bank, also play a key role in decision making. Apart from that, information from reference groups, socialization experiences, economic considerations, and trust in banking institutions are key factors that shape customer decision behavior.

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.  

It is expected that UMKM will become a leading economic sector in order to achieve its building goals. This is due to the fact that UMKM is one of the few businesses that can thrive in challenging economic conditions. Due to this, in order for UMKM to be able to continue, UMKM has to have sound financial management practices. The first is having accurate financial knowledge and the ability to create financial reports that are needed to formulate business strategies that will eventually emerge. The financial performance of East Sudimara Culinary MSME in Ciledug, Tangerang does not reflect a sound financial performance. Training and mentorship outcomes, such as basic accounting and financial report writing, raise MSME actors' knowledge of the value of the information collected.

This research aims to determine the role of financial inclusion in increasing the income of ikat weaving MSMEs in the sub-district, determine the role of financial inclusion in the development of ikat weaving MSMEs in Nita sub-district and find out what factors hinder the management of economic potential and development of ikat-weaving MSMEs in Nita sub-district. The research used is a case study. The research approach used is descriptive qualitative. The data sources used are primary data and secondary data, where data collection uses observation, interview and documentation study techniques. The data analysis techniques used are data reduction, data display, and conclusions. The results of the research show that the economic potential that can be managed and which is most prominent in Nita sub-district is the tourism potential in the form of ikat weaving. Efforts made by ikat weaving businesses to reduce unemployment are by opening employment opportunities for people who have skills in weaving.

The purpose of this study was to determine the effect of Islamic financial literacy, lifestyle and self-control on financial management behavior in FEBI UIN Sulthan Thaha Saifuddin Jambi students. The method used is quantitative method, using SPSS 29. The sample in this study were 95 samples of students from class 2020, 2021, and 2022 by distributing questionnaires. The results showed that there was no significant influence between Islamic financial literacy on financial management behavior, with a tcount < ttable value, namely (1.498 < 1.986) or Sig> a (0.05) value, namely 0.137> 0.05. There is a significant influence between lifestyle on financial management behavior, with a tcount> ttable value, namely (2.645> 1.986) or Sig value < a (0.05), namely 0.010 < 0.05. There is a significant influence between self control on financial management behavior, with a tcount> ttable value, namely (5.090> 1.986) or Sig value < a (0.05), namely 0.000 < 0.05. There is a joint influence between the variables of Islamic financial literacy, lifestyle and self control simultaneously on financial management behavior with a value of 0.001 <0.05 and a value of fcount> ftabel (36.916> 3.10.).

The objective of this study is to assess the financial performance of job training institutions with regards to the attainment of organisational objectives. This study used a qualitative methodology to assess the efficacy of managing financial resources within institutions. It focuses on important financial indicators, including liquidity, solvency, profitability, and efficiency. The study collected and analysed historical financial data from multiple job training institutions to ascertain the correlation between financial performance and the institution's capacity to accomplish its strategic objectives. The research findings indicate that institutions exhibiting robust financial performance are more proficient in conducting training programmes that align with labour market demands, extending the scope of their services, and guaranteeing long-term operational viability. 

This research aims to examine the influence of fintech payments, financial socialization and financial experience on financial management behavior. This research uses quantitative descriptive methods. The population in this study were active students at Muhammadiyah University of Sidoarjo, totaling 12,730 students and used a purposive sampling technique. The sample was determined using the Slovin formula and a sample of 99 respondents was obtained. The research data source is primary data. The analysis technique uses Partial Last Square with Smart PLS 3.0. The research results show that fintech payment, financial experience and financial socialization partially have a significant effect on financial management behavior.

Financial ratio analysis is one way to assess a company's financial performance. This research aims to determine the financial performance of UD. Rubama. The research uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this research are UD's balance sheet and profit and loss report. Rubama for the 3 year period 2018-2020. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The research results show that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) is good, because there is an increase in the amount of debt and is followed by an increase in the amount of assets every year and the company is able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return on Investment is good, because the profits are quite high in terms of asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to produce optimal net profits, the average during the research period was 36%.

This research aims to assess financial performance in managing the 2023 APBDes in Anakalang Village, Katikutana District, Central Sumba Regency. This type of research uses a qualitative approach method, while the data sources used in this research are primary data and secondary data. Primary data was obtained through interviews with several village officials, namely the village head, village secretary, village treasurer and community leaders from the Anakalang tribe. Meanwhile, secondary data was obtained from Village Government data and documents and documentation carried out by researchers at the research location. The data collection technique used in this research is by conducting direct interviews with informants. The informants in this research consisted of the Village Head, Village Secretary, Village Treasurer and Community Figures in Anakalang Village. The results of this research show that financial performance in the management of the APBDes in Anakalang Village is based on the principles of accountability and transparency. Even though it is not in accordance with applicable policies by adjusting the situation or conditions of applicable legislation.

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.

This research aims to study and analyze the viability of the business at Sego Babat Sapi’I Jember with the attention of licensing aspects, aspects of production engineering, marketing, management, financial, as well as economic, social, and environmental aspects. The research method used is a type of qualitative descriptive method using primary data types through interviews with owners and employees. The results of the research explain that based on validity analysis on Sego Babat Sapi’i enterprise it can be concluded that the enterprise is worthy to be carried out. This is because even though the licensing aspect has not yet been licensed, other aspects support the business to be run well.    

This research evaluates and optimizes the operational efficiency of Bank Negara Indonesia (BNI) during the 2020-2023 period with a focus on the cost of funds ratio. Using a quantitative approach and qualitative interpretation, this research analyzes BNI financial data to identify trends and factors that influence fund expense ratios. The results provide insight into BNI's performance compared to industry standards and competitors. It is hoped that the recommendations from this research can help BNI management improve operational efficiency, support competitiveness in the banking industry, and make a positive contribution to the national economy.

There are various e-commerce sites, one of which is Shopee, which utilizes financial technology or what is known as financial technology (Fintech) in the form of Shopeepay. Many factors can influence interest in using fintech including perceived ease, trust, effectiveness and features of use. This study aims to determine the effect of perceptions of convenience, trust, effectiveness and usage features on interest in using Shopeepay fintech. This research method is descriptive quantitative, the population in this study are regular UPGRIS management students class of 2018 and class of 2019 who are willing to fill out a research questionnaire with a total of 100 respondents, the sampling technique used is accidental sampling. Data collection was carried out through a questionnaire. Data analysis was carried out through validity and reliability tests, multiple regression analysis and hypothesis testing. Based on the data analysis conducted, it was found that perceived convenience has a positive and significant influence on the intention to use Fintech Shopeepay with a significant value of 0.001, trust has a positive and significant influence on the intention to use Fintech Shopeepay with a significant value of 0.048, effectiveness has a positive and significant influence on the intention to use fintech Shopeepay with a significant value of 0.000, features of use have a positive and significant influence on interest in using fintech Shopeepay with a significant value of 0.043. This means that the influence of perceptions of convenience, trust, effectiveness and features of use has an effect on interest in using Shopeepay fintech.

The purpose of this research is to determine the role of the Bappeda treasurer's decisions regarding overtime funds. This research uses qualitative methods with process analysis and inductive thinking related to the dynamics of the relationship between the symptoms studied, while still using scientific thinking. By using descriptive methods. The treasurer has the task of carrying out some of the secretary's duties within the scope of financial administration management. The role of the Treasurer or finance sub-division is very much needed in disbursing overtime funds. And these overtime funds are issued by fulfilling several conditions that have been written down.

This study explores the importance of financial literacy in influencing household financial decisions in emerging economies. Using survey data from multiple regions, the research examines how knowledge of financial concepts affects budgeting, saving, and investment choices. The results indicate that higher financial literacy levels are strongly linked to more effective financial management and improved economic well-being among households.

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