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The study try to explain the influence of perceived ease of use, perceived security, and social influence on consumer interest in adopting the QRIS as a digital payment method in Bandar Lampung. The rapid growth of digital transactions and the shift toward non-cash payments highlight the importance of understanding the factors that encourage consumer adoption of QRIS. A quantitative approach was employed, collecting primary data from 222 respondents through structured questionnaires distributed in various retail and public settings. The data were measured with Pearson correlation, and simple linear regression to measure the strength and significance of the variable’s relationships. The findings indicate that all three factors significantly influence consumer interest, with social influence showing the strongest effect, followed by perceived security and perceived ease of use. The results suggest that social norms, trust in transaction security, and ease of interaction with the system are critical in motivating consumers to adopt QRIS. These insights provide practical implications for service providers, policymakers, and merchants to enhance digital payment adoption by focusing on user-friendly designs, robust security measures, and strategies that leverage social influence to encourage broader usage.

This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.

This study investigates the determinants of cash holdings in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Cash holdings play a crucial role in ensuring company liquidity and financial flexibility, especially in industries that require large investments such as the energy sector. The study employs secondary data obtained from annual financial reports of the sampled companies, accessed through official company websites and the IDX portal. A quantitative research approach is used with multiple linear regression analysis to test the effect of several independent variables on cash holdings. The variables examined include firm size, leverage, growth opportunity, profitability, net working capital, capital expenditure, and cash flow. The findings reveal that firm size and leverage both have a negative and significant effect on cash holdings, indicating that larger firms and those with higher debt levels tend to maintain lower levels of cash. Net working capital and capital expenditure are also found to negatively affect cash holdings, suggesting that higher investments in working capital and assets reduce the need for holding large cash reserves. Conversely, cash flow demonstrates a positive effect, highlighting that firms with stronger cash inflows are likely to hold more cash. Growth opportunity and profitability show no significant effect on cash holdings.

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.

This study aims to determine whether there is an influence on the Impact of the Digital Era (X1), Organizational Culture (X2), and Employee Involvement (X3) on Employee Work Efficiency (Y) at PT Indogadai Prima Tangerang City Branch. The research used in this study is quantitative, with a non-probability sampling technique. The sample consisted of 100 respondents representing different job positions, ranging from area managers, store heads, cashiers, to sales clerks. Data were collected through a structured questionnaire using a Likert scale. Furthermore, the data analysis applied descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and the coefficient of determination using SPSS version 25. The results of this study indicate that the Impact of the Digital Era has a positive but not significant effect on Employee Work Efficiency, Organizational Culture has a significant effect on Employee Work Efficiency, while Employee Involvement does not significantly influence Employee Work Efficiency. Among the independent variables, Organizational Culture is the most influential factor in determining employee efficiency. The findings highlight the importance of strengthening organizational culture to enhance efficiency while ensuring that digital transformation is implemented with strategies that reduce resistance and increase adaptability. This research contributes theoretically to the study of human resource management in the digital transformation era and provides practical recommendations for companies in developing policies to optimize employee efficiency.

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

SQ Florist has been a flower board-making service provider since 2019. Currently, SQ Florist faces several obstacles, including ineffective social media promotions, limited staff training in digital marketing, and a suboptimal flower board production process. Furthermore, revenue recording is still manual, resulting in inefficient financial management. This study aims to expand market reach while improving service quality so that SQ Florist can compete better. The research method used is a qualitative approach with data collection techniques through observation, interviews, documentation, and literature studies. The analysis tool uses the Business Model Canvas, which describes nine business elements including customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partners, and cost structures. The analysis results show that SQ Florist's business model is generally quite good, although there are areas for improvement, particularly in building relationships with customers, digital marketing, and product innovation. The use of social media such as Instagram and TikTok must be optimized by presenting promotional content in the form of attractive photos and videos to make online marketing more effective. Additionally, improving supplier relationships and offering differentiated products, such as flower bouquets or cash, can increase customer value. To facilitate decision-making, it is recommended to improve financial record-keeping through the use of digital applications. This step is expected to enable SQ Florist to improve its business sustainability, open more market opportunities, and compete more competitively in the creative services industry. By improving each element of the BMC, it is hoped that business sustainability and competitiveness can be further enhanced.

This community service program was carried out by students of Universitas Pelita Bangsa in Karangsetia Village, Karang Bahagia District, Bekasi Regency, as a concrete effort to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in facing the challenges of digitalization. MSMEs in this area still encounter various obstacles, such as the absence of formal business legality, limited understanding of branding strategies, and minimal utilization of digital technology for both marketing and payment systems. These conditions have weakened business competitiveness and hindered the growth of local enterprises. The program focused on three interrelated aspects: legal compliance, brand development, and digital adoption. Business legality was facilitated through the issuance of the Business Identification Number (NIB), which provides legal certainty while granting access to government programs and financial institutions. Branding was strengthened by designing logos, banners, and simple promotional media to enhance business identity, professionalism, and consumer appeal. Digitalization was promoted through business registration on Google Maps to improve visibility, and the adoption of the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method that is efficient, secure, and widely accepted. The methods employed included observation, socialization, mentoring, and participatory evaluation with business owners. The results demonstrated significant progress, as most MSMEs successfully obtained legal registration, adopted QRIS in daily transactions, registered their businesses on Google Maps, and developed clearer visual identities. This program had a positive impact by increasing entrepreneurial confidence, expanding market reach, and fostering awareness of the importance of digital transformation. Overall, the community service program contributed to strengthening the competitiveness, sustainability, and independence of MSMEs in Karangsetia Village, while supporting the development of the local economy.

The rapid growth of e-commerce has reshaped promotional strategies, shifting them from traditional methods to more interactive approaches. Among these, the introduction of Cash on Delivery (COD) and live streaming features on platforms such as Shopee has gained increasing attention as tools to influence consumer behavior. This study aims to investigate the effect of COD and live streaming on consumer purchase decisions at the thrift hat store Trouble.Caps in Bekasi City. A quantitative research design was employed with 100 respondents selected using a saturated sampling technique, ensuring that all available participants were included. Data were gathered through observation, questionnaires, and interviews, and subsequently analyzed using validity and reliability tests, classical assumption testing, t-tests, f-tests, and the coefficient of determination, assisted by SPSS version 25. The results reveal that both COD and live streaming exert significant partial effects on purchase decisions, each showing a significance value of 0.000. Furthermore, simultaneous testing indicates that these variables collectively influence consumer decisions, with an R Square value of 0.751. This implies that 75.1% of the variation in purchase decisions is explained by COD and live streaming, while the remaining 24.9% is influenced by other factors. The findings underscore the strategic importance of integrating COD and live streaming as complementary features to build consumer trust, enhance interactivity, and increase purchase intention in online retail businesses.

This study examines the social, economic, and tourism impacts on the lives of the community in Penglipuran Tourism Village. The research highlights that the growth of tourism significantly increases local income by approximately 150–300%, fosters the creation of new business opportunities, and contributes to the preservation of Balinese culture and traditions. Tourism development not only strengthens the village’s cultural identity but also enhances social cohesion through community-based tourism initiatives. In addition, the adoption of digital technologies, such as cashless payment systems and electronic ticketing, has improved transaction efficiency, transparency, and market expansion, while also providing better services for visitors. Despite these benefits, several challenges have emerged, including growing environmental pressures, waste management issues, and the potential widening of economic inequality between residents directly involved in tourism and those who are not. These challenges indicate that tourism development can also create socio-economic gaps and place strains on the village’s natural resources if not managed carefully. Therefore, sustainable tourism management becomes crucial in balancing cultural preservation, economic equity, and environmental protection. This study suggests that policies integrating community participation, equitable economic distribution, and environmental sustainability are essential to ensure long-term positive impacts. Ultimately, Penglipuran Tourism Village can serve as a model for sustainable rural tourism development in Indonesia and beyond.

This study aims to analyze the performance of state-owned enterprises (BUMN) from a financial aspect based on the financial ratios stated in the Ministerial Decree No. KEP-100/MBU/2002 at PT. Adhi Karya (Persero) Tbk for the 2019-2023 period. This type of research is quantitative descriptive research. Using secondary data in the form of related company financial reports. The sampling technique was carried out using the purposive sampling method and obtained 5 financial reports from the company PT Adhi Karya (Persero) Tbk for the 2019-2023 period. The results of the study showed that the ROE calculation results experienced a drastic decline in 2020 with a value of 0.43% and began to increase in the following years, ROI increased in 2021 with a value of 22.99% but decreased again in the following year and showed unstable performance, The cash ratio showed significant growth and reached its highest value in 2023 at 18.03%, the current ratio showed unstable performance, reaching its lowest point in 2021 at 101.52%, The collection period value reached its highest point in 2023 with a total of 124.06 days, inventory turnover experienced an increase in performance so that in 2023 it was recorded at 103.37 days, TATO showed unstable performance reaching its lowest value in 2022 with a value of 87.36%, and Total Equity to Total Assets reached its lowest value in 2021 at 14.18% and began to increase in the following year.

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.  

This study addresses common problems in start-up businesses: lack of financial management and low presentation of financial statements due to limited human resources. With a conceptual qualitative research (CQR) approach, the research integrates accounting theory and business life cycle theory to design a process for presenting relevant financial statements for business actors who run individual operations. The main findings point to two things: first, the need for resources that understand finance is an inevitability that can be met through education, training, and induction observation; Second, the synthesis of accounting theory and business life cycle maps the conceptual area for the report presentation model that is tailored to the conditions of the beginner business. The proposed model covers the scope of management ranging from recording transactions on the cash mutation book, journaling to reveal the double impact of transactions, to grouping account balances on the ledger to produce relevant information. This process differs from the conventional accounting cycle in that it starts from the cashier function combined with the accounting function, thus reducing the need for separate specialists. The combination of cashier and accountant functions in one practical and relevant accounting flow for individual businesses, allows business owners to supervise their financial performance and position through simple but informative reports.

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.

This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. The results of this study indicate that simultaneously, the variables liquidity, profitability, leverage, and accounts receivable turnover significantly influence financial distress. Partially, the liquidity variable has a negative and significant effect on financial distress, while the profitability variable has a negative and significant effect on financial distress. Leverage and accounts receivable turnover have no effect on financial distress. Furthermore, the Adjusted R-square coefficient is 95.3%, indicating that 4.7% is influenced by other variables. These findings suggest that companies with better liquidity and profitability levels have a lower probability of experiencing financial distress. This aligns with the theory that high liquidity ensures the availability of cash to meet short-term obligations, while strong profitability supports operational sustainability and investor confidence. On the other hand, leverage and accounts receivable turnover did not significantly affect financial distress, which may indicate that banking companies have a more stable debt structure and effective credit management, reducing their influence on distress conditions. This research provides practical insights for company management, investors, and regulators. For managers, maintaining optimal liquidity and profitability levels is essential to prevent financial difficulties. For investors, liquidity and profitability indicators can serve as reliable references for investment decision-making.

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.