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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.

. In today's rapidly evolving digital era, e-commerce has emerged as a cornerstone of global trade. However, the proliferation of online fraud incidents has given rise to significant ethical concerns. This study delves into the ethical ramifications of online fraud profiles and tactics within the cybercrime domain, particularly their impact on the e-commerce ecosystem. Ethical considerations play a pivotal role in shaping behavior within e-commerce, safeguarding consumers, and guiding the formulation of effective policies by both e-commerce entities and governments. This research scrutinizes the phenomenon of online fraud in e-commerce transactions through a survey involving two respondent groups: Information Systems students at ITS and students from other departments. The survey results reveal that online fraud inflicts substantial emotional distress on victims, including feelings of panic, anger, and sadness. Financial losses and the potential exposure of sensitive data are prevalent repercussions of online fraud, eroding consumer trust and prompting questions about the ethical conduct of fraudsters. To address these issues, recommendations encompass heightened awareness of online fraud risks, increased transparency among e-commerce sellers, streamlining fraud reporting procedures, and a commitment to upholding higher standards of business ethics. The overarching objective is to foster a more ethical, secure, and sustainable e-commerce environment. In summary, this research offers comprehensive insights into how respondents perceive and experience online fraud in Indonesian e-commerce transactions, providing valuable guidance for more effective mitigation.

Pamsimas is a program implemented by the government to help the community in providing drinking water and overcoming difficulties in getting clean water. This research aims to determine the influence of Pamsimas Management on Customer Satisfaction of Community-Based Drinking Water (PAMSIMAS). The Pamsimas program is one of the programs implemented by the Indonesian Government. The aim of this research is to find out about the "Influence of Pamsimas Management on Customer Satisfaction in Gempolrejo Village, Sumberjo Hamlet, Tunjungan District, Blora Regency" to see how the Pamsimas program is in terms of its management, researchers want to know what strategies management uses to overcome water problems during the dry season. and the level of community satisfaction. Researchers use data collection techniques with techniques; interviews, observation, documentation and using qualitative data analysis techniques. Indicators of the success of the Pamsimas program are: Fulfillment of clean water needs every day and a good level of community satisfaction. Research results related to the success and strategy of providing community-based drinking water in Gempolrejo village, Sumberjo hamlet. The program is said to be successful because Porgam's objectives have been achieved, but there are still obstacles in several aspects, such as a lack of water during long dry periods and a lack of community satisfaction. In this case, support from the government and society is really needed.

This research was conducted at the Regional Drinking Water Company (PDAM) in Kapuas Hulu Regency. The aim of this research is to determine Service Management at the Kapuas Hulu Regency Drinking Water Company (PDAM). This research is a type of descriptive research with a qualitative approach, namely the author conducted interviews with informants who were directly involved. In this research, the informants were the heads and staff of PDAM employees who were directly involved in service activities. The author uses data collection techniques, observation, interviews and documentation. The results of this research are the services provided by the Drinking Water Company (PDAM) of Kapuas Hulu Regency, Dihalralpkaln kepaldal petugals Perusalhalaln Daleralh Alir Drinking (PDAlM) Kalbupalten Kalpuals Hulu Dalpalt, which has resulted in reversing the performance of public services in algalr permalsallalhaln permals. allalhaln recognizes turbid flow and the water does not flow and the installation is immediately resolved and the process of carrying out routine internal and external internal checking results in a process of recurrent quality problems.

Land and Building Rights Acquisition Fee (BPHTB) is a tax imposed on the acquisition of land and/or building rights. BPHTB payments in Magelang Regency require validation from BPKAD to be used as a condition for the process of transferring rights to land and buildings. The validation process usually takes quite a long time. This requires a special strategy to increase regional tax revenues in Magelang Regency. This research uses qualitative methods, namely data collection techniques through observation, interviews and documentation. The results of this research provide information that has been carried out by BPPKAD Sleman Regency to maximize regional tax revenues by developing the E-BPHTB system, so that the regional tax collection process is easier and faster. However, the problems in using the new system are still unfamiliar, so time is needed to adapt to using the system.

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.

The Central Statistics Agency explains that poverty is the inability to meet minimum standards of needs, both food and non-food needs. According to BPS, poverty is the condition of a person who is only able to meet his food needs of less than 2100 calories per capita per day. This research aims to determine the influence of inflation, GRDP and household consumption on poverty levels in Indonesia for the 2019-2022 period. The data used in this research is secondary data in the form of monthly time series data for four years, namely 2019-2022 with a sample size of 48. The analytical method used is a quantitative method with multiple linear regression analysis. Based on the results of the T test analysis, it was found that the variables Inflation, GRDP and Household Consumption partially influence poverty in Indonesia. Then an F test was carried out which showed that the variables Inflation, GRDP and Household Consumption simultaneously had a significant effect on poverty in Indonesia. This determination produces a determination (R2) of 0.959. Shows that the contribution of the variables Inflation, GRDP and Household Consumption to Poverty in Indonesia is 95.9%. Meanwhile, the remaining 4.1% is explained by other variables not included in this study.

This research was carried out at PT. BPRS Washliyah Medan. The aim of this research is to understand the murabahah financing system and process implemented by PT. BPRS Al-Washliyah Medan. Murabahah financing is a sale and purchase agreement for goods stating the acquisition price and profit agreed upon by the seller whose role in this case is the Bank and the buyer whose role is the customer/prospective customer for the customer's needs, with the flavone given Rp. 25,000,000 to Rp. 250,000,000. The principles of Murabahah financing are based on Islamic sharia and established legal provisions. Murabahah financing has apparently received a lot of responses from the public and business entities, but not many people and business entities understand the procedures for obtaining murabahah financing, even though marketing has been carried out by PT. SRB Washliya.

Financial reporting is a crucial tool for public companies in aiding internal decision-making regarding the development of business activities. To provide meaningful value, financial statements must be presented and accounted for accurately. According to IFRS and SAK, consolidated financial statements represent the assets, liabilities, equity, revenue, expenses, and cash flows of the parent and subsidiary entities as a single economic entity.Segment reporting, now referred to as operating segments, encompasses components of an entity engaged in business activities, regularly evaluated for resource allocation decision-making and performance assessment. This research focuses on the segment reporting disclosure at PT Unilever Tbk and its subsidiaries. Through the ten percent revenue test, ten percent profit or loss test, and ten percent asset test, it was found that segments related to household, personal care, and food and beverages meet the segment reporting criteria.The results of this analysis provide a deeper understanding of the financial statements of PT Unilever Tbk and its subsidiaries, supporting the conclusion that these segments meet the segment reporting requirements under PSAK No. 5.  

Gardinio merupakan salah satu UMKM yang memproduksi kue di Kota Batam. Meski Gardinio telah berjalan lama adapun masalah yang dihadapi yaitu belum memanfaatkan pemasaran digital dengan baik dan masih sangat bergantung pemasaran dari mulut ke mulut (Word of Mouth). Maka tujuan implementasi program pengabdian ini adalah membantu menyelesaikan permasalahan yang dihadapi UMKM Gardinio. Metode yang diterapkan dalam kegiatan ini adalah observasi dan wawancara. Dalam pelaksanaan program ini hasil yang dikembangkan yakni pembuatan akun media sosial di Instagram, Facebook, dan TikTok. Hasil implementasi menunjukkan bahwa pemasaran digital memberi banyak manfaat bagi UMKM Gardinio seperti meningkatkan omset penjualan, meningkatkan brand awareness, memperluas jangkauan pasar, dan memudahkan penyebaran promosi produk, dan dapat bersaing dengan kompetitor lainnya.

Aceh Province has 23 districts/cities with a Human Development Index level similar to the national Human Development Index. Several districts/cities in Aceh Province have a Human Development Index below the national Human Development Index. This research aims to analyze the Human Development Index and the factors that influence it in the western part of the Aceh coastal region for 2010-2022. This research is quantitative. The variables used in this research are the Human Development Index, Economic Growth, Poverty Level, and Gini Index. The panel data method is used for analysis through cross-data from 7 districts/cities in the western Aceh coastal region and time series data for 2010-2022. The results of this research show that Economic Growth has a negative and significant effect on the Human Development Index, Poverty Level has a positive and insignificant effect on the Human Development Index, and the Gini Index has a positive and significant effect on the Human Development Index in the western Aceh coastal region for the 2010-2022 period.

This research aims to understand the impact of the number of Micro, Small and Medium Enterprises (MSMEs) and the workforce involved in the MSME sector on poverty levels in Central Kalimantan. Through this research, it is hoped that we can increase understanding and knowledge about the factors that contribute to efforts to reduce poverty. The data used in this research consists of secondary data covering a five year period, starting from 2018 to 2022. The research method applied is the quantitatively to analyze the relationship between the independent variables, namely the number of MSMEs (X1) and the MSME sector workforce (X2), with the dependent variable, namely the number of poverty (Y). The large number of poverty can be influenced by Micro, Small and Medium Enterprises (MSMEs) because MSMEs have an important role in creating jobs, supporting economic growth and reducing economic inequality. From this research, it is concluded that the number of Micro, Small and Medium Enterprises ( MSMEs) in Central Kalimantan Province do not significantly influence factor Y, which shows that the number of MSMEs in the region does not play a role in reducing poverty levels. Meanwhile, the variable number of workers apparently has a significant impact on the poverty level in Central Kalimantan Province.

This research aims to analyze the influence of GDP per capita, poverty, Gini Index, and Economic Growth Rate on the Human Development Index (HDI) in East Java Province during the 2013-2022 period. The analytical method used is multiple linear regression using secondary data. The results of the analysis show that partially, GDP per capita has a positive and significant effect on HDI, while the Growth Rate and Gini Index have a negative and insignificant effect on HDI in East Java Province. conclusion provides a comprehensive picture of the factors that influence HDI in the region, and the implications can be used to support development policy decision making in East Java Province.

The emergence of online transportation services has changed the way humans access areas of life, increasing accessibility significantly. The integration of digital technology has brought increased speed, efficiency and connectivity to services, especially through applications on smartphones. For example, online motorcycle taxi services in Indonesia have become an important source of income for many individuals. Many people rely on work as online motorcycle taxi drivers to meet their family's economic needs. This research aims to provide a comprehensive picture of the role of online motorcycle taxis as a source of income, taking into account the diversity of drivers from various backgrounds, including those with families, those without families, and female drivers. This research uses a qualitative approach, a method suitable for exploring the condition of natural objects. The results of this research are based on interviews with 8 sources from online motorcycle taxi drivers around UPN "Veteran" Jakarta, Pondok Labu Campus. Interviewees involved a variety of backgrounds, and the responses received varied, some were satisfied with their work, while others saw it as just a side job. Even though online motorcycle taxis offer accessibility and flexibility in working hours, research findings show that this profession has not become the main job for most drivers. Tight competition in the online motorcycle taxi industry is also a factor that contributes to the economic constraints felt by some drivers, especially those who have family responsibilities.

Purchasing decisions are a crucial stage in the marketing process that is influenced by a number of factors. brand image (product image), lifestyle, and location have become important aspects that play a significant role in shaping consumer preferences Badag Ice Tea in Pandeglang will provide deep insight into how these elements interact with each other and contribute to consumer purchasing decisions. This type of research is quantitative with the aim of tracking the impact between independent factors (autonomous variables) and reliant variables (subordinate variables). the research place is Es Teh Badag Pandeglang. the research time was conducted for approximately 3 months from November 2023 to January 2024.The results of this study indicate that the f test of brand image, lifestyle and location simultaneously and significantly affects the purchasing decision of badag ice tea in pandeglang. The t test results show that brand image, lifestyle and location have a positive and significant influence on purchasing decisions for badag ice tea in pandeglang. The R2 value of 0.609 or 60.9% means that the brand image, lifestyle and area factors have an impact of 60.9% on purchasing decisions, the excess 39.1% is influenced by factors outside the focus such as value, progress and service quality.

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

The aim of this research is to determine the influence of brand image and product differentiation on sales at PT Aerofood Indonesia Kualanamu Branch and the extent to which product differentiation influences customer satisfaction at that location. Quantitative methods are applied. The population of this research is all customers who have used products and services from PT Aerofood Indonesia Kualanamu Branch. 110 respondents were given a questionnaire to fill out in order to do this. The findings of this research show that at PT Aerofood Indonesia Kualanamu Branch, product differentiation has a good and significant influence on customer satisfaction. However, at PT Aerofood Indonesia Kualanamu Branch, brand image does not have a real impact on customer satisfaction, either positively or negatively. At PT Aerofood, customer satisfaction and sales are significantly influenced by product differentiation and brand image.

The aim of this research is to determine the current level of unemployment and poverty in Indonesia and the public policies that can be implemented as a solution to these problems. The method used is descriptive qualitative research which aims to provide an overview or explanation related to the problem formulation. The results of this research are (i) The Indonesian government can implement public policies that support the utilization of the potential of the agricultural sector and existing agricultural land to improve community welfare, create jobs and reduce unemployment rates as was implemented during the time of the Caliph Umat bin Abdul Aziz. (ii) The Indonesian government can implement public policies based on the principles of good zakat and tax governance that were implemented during the time of Caliph Umar bin Abdul Aziz. The implications of this research provide information regarding the comparison of unemployment rates and poverty rates in Indonesia with other countries in the world and also during the time of Caliph Umar bin Abdul Aziz. Therefore, the latest in this research is related to the relevance of public policy during the government of Caliph Umar bin Abdul Aziz in order to reduce unemployment and alleviate poverty with the current public policy of the Indonesian government.

Economic education is a branch of education that focuses on the study of the economy from its understanding to its influence on life. The economics education study program prepares students to become economics teachers in the future. Meanwhile, educational economics is a science that studies how humans and society choose to use money or not to utilize scarce productive resources to produce various types of training and development of knowledge, skills, thinking power, character and so on. Automatically, economic education influences every human behavior, including students' consumptive nature or desire to shop. Technological advances that provide easy access to online shopping make a person's consumptive nature increasingly high

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.