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This research aims to determine the role of banking cooperation with cooperatives and the obstacles to the role of banking cooperation with the Karya Baru village unit cooperative (KUD), Teluk Tigo Village, Cermin Nan Gedang District, Sarolangun Regency. This thesis uses qualitative research methods, the data sources used are primary and secondary data sources with data collection techniques and instruments through observation, interviews and documentation. The research results show that this cooperative collects funds from its members in the form of mandatory savings, principal savings and voluntary savings. However, in carrying out cooperative activities, the cooperative management has not yet collaborated between the bank and the cooperative. The role of banking in this case is simply a place to store money for the administrators of the Karya Baru Village Unit Cooperative (KUD) in Teluk Tigo Village. There are no mutual benefits provided by either the cooperative or the banking sector, so members continue to withdraw money/borrow money through the cooperative in cash. One of the factors supporting the achievement of the goals of a program is its implementation. If the implementation of a program is good and on target, then the program can also have an impact on society. However, in this case the obstacle faced by the cooperative management is the lack of understanding of the management so that the cooperative being run is not very optimal so that the community does not have confidence in its management.    

The COVID-19 pandemic has presented unique challenges for startups, particularly in the areas of financial management. This research focuses on the financial obstacles faced by startups in the post-pandemic period, including cash flow management, access to funding, and risk mitigation. Through interviews with entrepreneurs and financial experts, the paper highlights effective strategies that startups have adopted to navigate these challenges, such as digital finance tools, crowdfunding, and lean financial management practices. The study concludes by offering a framework for startups to enhance their financial resilience and sustainability in a volatile economic environment.

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

This research focuses on how well the effectiveness of Direct Cash Transfer (BLT) Program from Village Fund (DD) in Pakuluran Village, Koroncong Sub-district, Pandeglang Regency. The purpose of this research is to describe and analyze how the implementation of the BLT Program originating from DD for Beneficiary Families (KPM) in Pakuluran Village, Koroncong District, This research method uses descriptive qualitative methods. The data obtained in this study through data analysis techniques in the field, which include data collection activities, data reduction, data presentation, and conclusion drawing. The results showed that : (Particularly in the context of handling the impact of Covid-19, the economic impact, the Pakuluran Village Government provides BLT sourced from DD and then distributed to the community through a timing mechanism. (2) The effectiveness of the BLT plan in terms of the timeliness of the BLT distribution was on time and followed the existing mechanism. At the same time, looking from the side to make an accurate selection, the village government followed the procedure. The targeting accuracy aspect showed that the BLT distribution from DD was right on target. Based on the results of the research and discussion presented by the researcher regarding the targeted Effectiveness of Village Fund Cash Assistance (BLT) for the community of Pakuluran Village, Koroncong Sub-district, Pandeglang Regency, it can be concluded that the distribution of BLT DD for the community of Pakuluran Village, Koroncong Sub-district, Pandeglang Regency, is considered effective.

The welfare of Islamic countries is always in the spotlight. It is recorded that around 27.2 percent of the total population of Islamic countries has an income of around 15 thousand rupiah. This illustrates that Islamic countries experience economic difficulties compared to other countries in the world. One of the instruments in efforts to encourage economic growth and efforts to eradicate poverty in Muslim countries in particular is through social funds (waqf). Waqf is one of the instruments in improving economic welfare and alleviating poverty. The research we conducted aims to examine the extent of the role of waqf in realizing the economic welfare of society and the country's economy. The method used in this research is a qualitative method with a literature study approach by taking relevant sources as references for the research we conducted. The research we conducted showed that social funds (waqaf) have a very big role in efforts to alleviate poverty in Islamic countries. One way is the cash waqf approach, although it has not been used optimally, cash waqf has a role in reducing poverty. The government's role is also very important in controlling waqf social funding institutions.

The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

Financial management must start from household management first because household financial management is already good, this will advance Micro, Small and Medium Enterprises (MSMEs) because society already has a basis for keeping financial records. The service aims to help and analyze and provides solutions to sources of business financing funds and provides new insights into accounting and digital financial technology that can be implemented into simple financial bookkeeping for households and MSMEs. Financial planning in the household can be done by identifying financial conditions (what assets we own and has the potential for great value in the future), determines desires, determines main desires. When determining your desires, you need to do three things, namely making all the desires you want to achieve now and in the future, what you want and what you need, writing down the funds needed and the time to achieve them. The next step is to determine the main desires. Practical financial management strategies that need to be implemented by MSME players are as follows: (1) administering receivables, (2) administering accounts payable, (3) administering inventory, which has a strategic role for both businesses operating in trade sector. (4) Cash administration, useful in providing information about the amount of cash coming in and cash going out.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

Geographically, Kadirejo village is located to the south of the Karanganom sub-district capital, which is still an integral part of the Klaten Regency area with a distance of 2 km from the sub-district capital and 7 km from the district capital, while from the provincial capital it is around 100 km. The Kadirejo village government has several parts of land that will have no access due to the closure of the Solo – Jogja toll road. To get around this, the Kadirejo Village Head wants to create a new tourist spot in the form of a Tiban market and fishing pond so that the village remains busy and increases the village's cash fund income through Bumdes. For this reason, the village head collaborated with academics to participate in planning the idea. The purpose of this community service is to help the community provide a brief description of partner problems and the goals of community service. The methods used are field surveys, data processing and reports. The final result is suggestions or recommendations regarding parking patterns and types of access roads to the tourist location in question. The recommended parking pattern is an island parking pattern with a type A fishbone shape (60° angle), and the road type is paving.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

Micro, Small and Medium Enterprises (MSMEs) are buying and selling activities and providing services to the community with the aim of making a profit, but the empowerment of MSMEs is not due to the fact that there are still many obstacles, such as the difficulty for MSMEs to obtain financing facilities from financial institutions, so they are forced to take out loans from loan sharks whose interest rates are high and suffocating. thus causing businesses to go out of business, to overcome this problem MSMEs need Islamic financial institutions with a profit sharing scheme, namely mudharabah contracts or financing/investments which are usually mudharabah products found in Islamic Cooperatives, Indonesian Sharia Bank (BSI), Baitul Maal Wat Tamwil (BMT). The Indonesian Muslim Entrepreneurs Community (KPMI) and the Syirkah Bersama Cooperative (KSBB) are both working together to create a new innovation in the form of Mudharabah Linked Waqf which optimizes and manages cash waqf funds in an organized manner so that it is hoped that it can help MSMEs to develop further.

Schools will receive assistance from recipients of boss funds at school X implementing a program from the government to provide BOS assistance to underprivileged school children in School X. The Bos Assistance Program is a government assistance program in the form of providing cash to underprivileged school children or families capable. Implementation of the program aims to improve the welfare of the less fortunate. Currently, the distribution of Bos Fund Assistance is considered to be still not on target and does not meet the criteria that are used as benchmarks for the people who will receive the assistance. The Naïve Bayes method is used in this case study to classify which children can and cannot afford school fees so that it can more easily select school children or families who are truly eligible to receive the Bos Fund Assistance. This study uses 20 data and 5 criteria including: name, age, gender, status, income, and beneficiary status. After conducting research with a total of 20 data and using the Naïve Bayes method, the results obtained were as many as 45% of underprivileged children and families who were eligible to receive Boss Fund Assistance and as many as 55% of children and families who were not eligible to receive Assistance Boss Fund..

This final project aims to explain the role of accounts receivable in handling delays in collection of receivables (invoices) at the Aruss Hotel Semarang. The data collection method used in this study is a study of secondary documents, so that accurate data can be obtained regarding the role of efforts to handle late collection of receivables. There are various causes for late payment of receivables, one of which is the length of time for disbursing funds so that payments exceed the due date given. The results that can be obtained from this study are that accounts receivable have an important role in maintaining hotel cash flow and overcoming delays in collecting receivables at the Aruss Hotel Semarang. Accounts receivable play an important role in maintaining the hotel's cash flow, one of which is to overcome how guests experience delays in paying. In addition, the role of other departments is no less important in collecting receivables from guests.