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This article aims to find out about the process of receiving revenue from the Karawang BAPENDA tax sector, with a focus on recording, reporting. the reason can provide valuable insight for local governments in increasing effectiveness and efficiency in local tax management. this research method is qualitative using descriptive analysis, which is a research method that tries to describe the object. The results of the study indicate the process of receiving local revenue from the Karawang BAPENDA tax sector by using Sipadi and after being inputted, a tax form is made, namely SSPD, to be submitted to employees and then paid according to tax and will receive STBP and STS will also be made by using the system, it will be more efficient in errors between systems and humans. obstacles in the receipt of local revenue by Bapenda Karawang related to deposit certificates, local tax payment certificates, and proof of payment certificates include data entry errors, incomplete documents, difficulty verifying payments, and technical problems in administration and reporting systems. To address these issues, Bapenda Karawang could improve officer training, use advanced information technology, and increase transparency of financial reporting. Additional measures include strengthening coordination between units, periodic evaluation of systems and procedures, and providing easy and clear access to local revenue information to the public.

The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is  A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method..  From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees.  The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost.

Students at SMK 2 Sampang are a millennial generation that has great potential and productivity but lacks understanding regarding understanding financial literacy. Many of this generation are currently very consumptive, not very sensitive to the environment, do not understand priorities, and rarely understand the correct functions of finance. With this solution, it is hoped that it can overcome the problems faced by students at SMK 2 Sampang, especially regarding financial literacy skills among millennials, who of course are of productive age who will provide performance to our country. The method used in this service uses direct lectures, presentations using Power Point and question and answer sessions. From this activity, all students at SMKN 2 Sampang already understand the importance of financial literacy.

In the progress of information technology and knowledge, data processing by computer played a significant role in the field of information. But many institutions government still has not implemented the optimal monitoring systems, particularly in the management of the official travel. This research focuses on the monitoring system official travel web based development planning board the kabupaten government ngawi. This difficulty while manual is the use of ms.Office word and excel in the management of official travel, led to the mistake and the.To deal with this problem, the researchers devised a system of the web based covering management accountability, that in the official travel. This study by using the method proposed method of development rad.The design participation of users who plays the role of crucial revision in software design the specifications.The result showed that these information systems capable of accelerating and loosening the process of making a official travel.The implementation of this system, expected the finance division directorate of trading businesses able to manage official travel more efficiently in accordance with the regulation.This study produced recommendations for similar institution to adopt similar solutions in the management of official travel. 

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

This research discusses the release of criminal sanctions in the SPPD KKR Aceh corruption case on the grounds that there is restorative justice at the police level because state losses have been returned. The resolution of corruption cases should refer to Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes. This law has the principle of retributive justice and does not recognize restorative justice so that imposing criminal sanctions is the main option. 58 Actors who have authority because of their position have been proven to have committed corruption which is detrimental to state finances. On this basis, the 58 perpetrators should be given appropriate sanctions in Article 3 of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning Eradication of Corruption Crimes. This research uses a Juridical-Normative research method which is carried out by means of a literature study of available legal materials. This research method will be used to analyze sanctions against the 58 perpetrators of corruption in accordance with applicable positive law.

This research discusses the power of unilateral execution carried out on state-owned collateral objects. There is a lot of gossip or uncertainty related to the status of state assets, in the sense that there are many legal rules that still intersect or overlap in defining state assets themselves. This overlapping of legal regulations has resulted in various interpretations regarding the extent to which the existence and definition of state assets can be applied, one of which is related to BUMN assets, whether they are included in state assets or not state assets. BUMN is a state-owned business entity which of course operates like a business entity in general, so that it carries out various legal and non-legal actions like business entities such as PT, CV, and so on. One of the BUMNs in the form of Persero took legal action by entering into a credit agreement in the form of cash collateral credit at BCA Bank, where it was discovered that the performance of the BUMN was starting to decline and of course this had an impact on the finances of the BUMN Persero itself, so this research will aim to provide a perspective on what the Bank can do if the state-owned company experiences default based on the applicable regulations. This research is using ‘normative-juridical’ as research type where the approach to the processing of legal materials is carried out by means of a literature review. Normative-juridical approach in this research used to analyse the power of unilateral execution of state-owned (BUMN) deposits in credit agreements with a cash collateral credit scheme at Bank X.      

Pamijahan District in Bogor Regency, West Java, is known as one of the main sources of milk supply for dairy cows in the region. Dairy cow's milk is a product that has high and stable demand and selling value. Supply Chain Management (SCM) at Sapi Juara Farm in Pamijahan District involves the distribution of dairy cow's milk which includes product flow, information and finance. This study aims to understand the SCM of dairy milk at Sapi Juara Farm, including product flow, information and finance, as well as efficiency as measured through marketing margin and farmer's share. This research uses quantitative descriptive methods with primary data obtained from interviews. The results of the analysis show that there is a flow of dairy milk products, a flow of information from farmers to various actors in the supply chain, and a flow of funds that includes costs and profits from nine distribution channels that influence the performance of the supply chain based on the payment system. From the analysis of the profit share value, it can be seen that the SCM for dairy cow milk in Pamijahan District is running efficiently. It is hoped that SCM in Pamijahan District can be more efficient to avoid losses at each stage or link in the chain and stabilize milk prices in the market, while improving the welfare of farmers, especially at Sapi Juara Farm.

The development of Indonesian sharia financial institutions, especially in the field of sharia banking, has increased every year, where Indonesia is in 5th place in the world. Islamic banks strive to provide convenience for their customers through digital technology-based services, but the market share of Islamic banks is lower than conventional banks. This may be caused by the low level of understanding of sharia finance, sharia financial inclusion. This research aims to analyze whether financial literacy and financial inclusion influence people's interest in saving at Islamic banks. The research results reveal that financial inclusion and financial literacy are recognized as being able to influence people's interest in saving at Islamic banks.

This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

Corporate Crime or what can be called a criminal act of corruption is a crime committed jointly where the impact can damage democracy, morality, harm state finances, violate the social and economic rights of the community. Nowadays, corporate development seems to be increasingly rapid both in terms of quality, quantity and in the field of business it operates. Corporations operate in fields such as banking, transportation, entertainment, agriculture and so on. The existence of corporations brings many benefits to society and the state, such as: an increase in state treasury income from taxes and foreign exchange, opening up job opportunities, increasing technology transfer and so on. However, there are also negative impacts from these corporations, such as: environmental pollution, exploitation or depletion of natural resources, tax manipulation, exploitation of workers and so on. The emergence of this negative impact is due to corporations pursuing large profits.    

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

This research is a normative legal research with a statutory approach. Shopee Paylater is a method of paying for an item in installments, where people can buy goods now and make payments at a later date in installments for 1, 3, 6, 12, 18, or 24 months on a predetermined due date. This research was conducted to determine the application of the principle of balance in Shopee paylater for loan recipients which is included in a standard agreement and is prone to violating the provisions in the applicable regulations. The result of this research is that the terms and conditions of Shopee paylater for loan recipients have not applied the principle of balance.

This research examines the influence of sharia financial literacy on investment decisions in sharia financial products, by considering two moderating variables: perceived quality and religiosity. Quantitative methods were used by collecting data through bold questionnaires via Google Form to 190 respondents who understand sharia financial products. Data analysis was conducted using Structural Equation Modeling based on behavioral finance theory. The research results show that there is a positive influence of sharia financial literacy on investment decisions in sharia financial products. Perceived quality and religiosity do not moderate the influence of financial literacy on investment decisions, but have a direct effect. The implication is that sharia financial literacy influences positive investment decisions. Perceived quality and level of religiosity also influence investment decisions in sharia financial products. These findings are important for the Islamic finance industry in developing effective marketing and service strategies, as well as for educational institutions to increase sharia financial literacy.

The purpose of this research is to analyze the supervision of the village consultative body on village financial governance, in Hadakewa Village, Lebatukan District, Lembata Regency. This research uses empirical legal research methods sourced from data obtained directly in the form of opinions from respondents, namely the Village Head, Village Secretary, Village Finance Clerk, Community Leaders, Hadakewa Village Consultative Body. The results showed that (1) the accountability of the Hadakewa village government regarding the management of village funds has a form of transparency with the village fund realization report. This report is not only submitted to the district / city government but also to the community and the Village Consultative Body which acts as a supervisor of the use of the Village Fund. Thus, this action reflects the Village's commitment to implementing the principles of accountability and transparency in the management of the Village Fund (2) shows that the implementation of financial governance supervision based on management principles is running well and all reports on the use of village funds are carefully recorded and reported from village officials to the Village Consultative Body.

The National Committee for Sharia Economy and Finance (KNEKS) is an independent non-structural institution established in 2016. KNEKS has a focus on making economic development efforts to support the improvement of economic growth and the quality of its human resources. The National Committee of Finance and Sharia (KNEKS) is mandated to expand, and advance the development of the Islamic economy in order to support a development. This research uses qualitative methods by applying qualitative descriptive methods. At the Plenary Meeting of the National Committee for Sharia Finance (KNKS) on February 5, 2018, the President of the Republic of Indonesia directed KNKS stakeholders to prepare a Sharia Economic Master Plan that focuses on the development of the real sector of the Islamic economy or known as the halal industry. This is done to encourage the development of Islamic finance that supports national economic development. The role of Islamic finance cannot stand alone without the development of the real sector. Therefore, it is considered necessary to compile an Indonesian Sharia Economic Masterplan that can be a reference in the development of the Islamic economy in the country.    

Green Sukuk is a financial instrument that combines the principles of Islamic finance with sustainable development goals. This article discusses the role, practices, mechanisms, as well as challenges and efforts of the government in developing Green Sukuk in Indonesia. Green Sukuk have great potential in supporting the transition to a sustainable economy by providing a source of funding for environmentally friendly projects. However, challenges such as lack of awareness and capacity of financial institutions need to be overcome to optimize the contribution of Green Sukuk. Through strengthening regulations, outreach, product innovation and international cooperation, it is hoped that the Green Sukuk market can continue to develop and support the achievement of sustainable development goals in Indonesia.    

PLN is a state-owned company which operates in the fields of electricity generation, electricity supply, telecommunications, finance and maintenance services. In accordance with the existing electricity supply law, the Indonesian state-owned company which is given the authority to manage the electricity industry, starting from the industrial, housing, business, government office and public street lighting sectors is PT. PLN. Apart from that, PT. PLN is also obliged to improve the welfare of the Indonesian people by fulfilling electricity needs in accordance with the 5th principle of Pancasila. The method used in this research is the literature review journal method. This research is to describe the extent to which national values originating from Pancasila and the 1945 Constitution are implemented in PT's security management strategy. PLN to increase satisfaction with meeting the electricity needs of the Indonesian people. The aim of this research is to analyze the implementation of security management strategies at PT. PLN is based on national values, namely the 5th principle of Pancasila and Law Number 30 of 2009 concerning Electricity Articles 28a and 28b. PT. PLN as a state-owned business actor which is fully obliged and responsible for its design in accordance with existing laws, must ensure that the security management system implemented by this company covers security and safety aspects in its operations.

The purpose of this study is to analyze the legal aspects of the use of third party services (debt collectors) by leasing parties based on Financial Services Authority Regulation No. 35/2018 in efforts to collect two-wheeled vehicles against debtors in default. 35/2018 in efforts to collect two-wheeled vehicles against debtors who make defaults The type of research in this study is normative legal research. The research in question is research that has characteristics including gaps in legal norna / principles, does not use hypotheses, uses theoretical foundations / theoretical studies and uses legal materials consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of this study indicate that: (1) The position of debt collectors in the leasing company is as a collection officer not an execution officer, execution can only be carried out by a bailiff with a court decision as in Article 32 of the Fiduciary Guarantee Law paragraph (2). The legal relationship between debt collectors (collection service companies) and creditors, namely debt collectors when carrying out their duties, act based on the power of attorney given by the finance company to the debt collector to collect or collect collateral objects from debtors. Likewise, in POJK No.35/2018 article 50 Financing Companies can cooperate with other parties to carry out collection functions to Debtors. (2) The legal consequences of withdrawing motorized vehicles against debt collectors, debt collectors will be held criminally liable and sentenced to criminal sanctions as stipulated in the Criminal Code as criminal law in Indonesia if the implementation is not in accordance with procedures, as well as the creditor in this case leasing can be sued by the debtor and ask to compensate civilly for the act of withdrawing motorized vehicles by debt collectors if the withdrawal has violated existing provisions and violated the agreement agreed upon by the creditor and the debtor. However, if the implementation is in accordance with the procedure, it must be protected in accordance with applicable laws.           

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.