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An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.

This study aims to determine the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in Talang Makmur Village, Tebing Tinggi District when analyzed in terms of Profitability Ratios using Return On Assets (ROA), Return On Equity (ROE), and Service Operational Independence (BOPO). The method used in this research is descriptive qualitative research in the form of financial ratio analysis based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.0/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives Cooperative Savings and Loans Unit. The results of this study indicate that the financial performance of the Sawit Mandiri Village Unit Cooperative (KUD) in 2018-2022 based on Return on Assets (ROA) is considered low, this is based on the results of calculating the average Return on Assets (ROA) for 5 years, namely 8, 64%, in the unfavorable criterion, it is still far below the cooperative Return on Asset (ROA) standard, which is 10%. Based on Return on Equity (ROE) it is considered low, this is based on the results of calculating the average Return on Equity (ROE) for 5 years, namely 14.50%, in the criteria in very good criteria it meets the cooperative Return on Equity (ROE) standard, namely large 5%. Based on Service Operational Independence (BOPO) it is considered high, this is based on the calculation results of the average Service Operational Independence (BOPO) for 5 years, namely 9.92%, in very good criteria it meets the cooperative standard Service Operational Independence (BOPO), which is 100% .

SDS (Private Elementary School) Duri Indah Jakarta is one of the educational institutions which until now has not been computerized. Both in terms of payment and in terms of financial activities. Inputting and other activities are still done manually and recorded in a book as processing of student data. Data storage that is being carried out at this time is also still archived in a ledger, causing teachers and principals to have to record one by one the names of their students as a whole who have paid so that this can result in erroneous information regarding student payment and savings data and makes it difficult for teachers to find and provide the necessary data. Based on this, a web-based SPP and Savings payment system is needed. The stages of system development in making this information system use the prototyping method which starts from the planning stage, the analysis stage, the design stage, and the implementation stage, in the future it is hoped that the system created will make it easier for schools to control tuition payments and student savings.

Gold Savings is a gold balance deposit service that makes it easier for people to invest in gold savings. Gold savings are one type of investment that is in great demand by the public. This study aims to determine whether or not there is an effect of income, knowledge and quality of service on customer interest in saving gold. This research method is quantitative with multiple linear regression analysis as the analysis tool. The population in this study was 336 respondents, the sample was determined using the slovin formula, the sample in this study was 77 respondents and this research was conducted on customers of the Sharia Pawnshop Unit of UIN Sulthan Thaha Saifuddin Jambi. The results of this study indicate that the results of the F-test of income, knowledge and service quality variables together have a significant effect on customer interest in saving gold, by t-test income does not significantly affect customer interest in saving gold, knowledge has a significant effect on customer interest. saving gold and service quality significantly influence customer interest in saving gold.  

ABSTRACT   This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable.   Keywords: Working capital, Profitability

: The Satahi Suga Suga Savings and Loans Cooperative operates in the field of lending and borrowing funds. In other words, managing funds as well as possible is the main focus of the activities of the Satahi Suga Suga Savings and Loans Cooperative, because to assess the effectiveness of managing its funds the Satahi Suga Suga Savings and Loans Cooperative cannot use one financial measure, namely profitability alone, but must also involve evaluating various aspects. The research aims to determine the effectiveness of managing the funds of the Satahi Suga Suga Savings and Loans Cooperative for 2021 based on the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 20/Per/M. KUKM/XI/2008 concerning aspects of capital, aspects of productive asset quality, aspects of liquidity, aspects of independence and growth. The subject of this research is the Satahi Suga Suga Savings and Loans Cooperative where the object of evaluation is the management of KSP Satahi Suga Suga funds. Data analysis techniques in this study used descriptive analysis. In this study data was collected through the documentation method. From the results of the study, the soundness level of cooperatives is included in the "Quite Effective" category with a total score of 56.75 out of a total score of 100. If assessed from guidelines for evaluating the effectiveness of fund management, it has a score of 56.75 which is in the total weighted score of 40-60 with the predicate less effective.

PKS Pagar Merbau is a plantation company engaged in palm oil processing. Due to the unpredictable level of demand, determining the timing and number of orders becomes difficult, resulting in increased inventory costs. By using the Period Order Quantity Method, it aims to be able to control Crude Palm Oil raw material inventory which will minimize inventory costs. The Period Order Quantity (POQ) method is a development of the Economic Order Quantity (EOQ) method where the number of orders can minimize the total cost of inventory. The results of applying this method, obtained the optimal number of orders of 1,208,798.12 kg for one order with a frequency of 101 times a year with a safety stock of 3,000,200.61 kg and a reorder point of 3,961,816.26 kg. The total inventory cost according to company policy is  Rp. 3,159,298,770.65 while the total inventory cost according to the Period Order Quantity method is 2,879,961,532.42. Then the total inventory cost savings of Rp. 279,337,238.23 or 8.86%

In the industry competition and technological advances increasing, companies can increase their competitive advantage to manage operational costs well. The costs issued by the company must have value added for the company so that there is no waste of costs. Therefore, cost efficiency is very crucial for a company in order to maintain its sustainability of the company. Activity-based management is a technique for increasing efficiency. This research aims to implement activity-based management to increase the efficiency of PT. The Charm of Arnos Concrete Gresik. This research is descriptive and qualitative, using primary data from interviews. Research that is descriptive qualitative using primary data in the form of interviews. Research findings show that by implementing activity-based management in PT Pesona Arnos Beton Gresik, activities with a low amount of added value are obtained after being carried out by this method. Costs that do not have added value can be reduced so that there are cost savings. This still develops efficiency without negating the quality of service provided to consumers or customers.

Distribution routes are generally a problem for every company, including in the public company BULOG Medan Amplas. Distribution to the Medan Amplas BULOG public company, namely having to serve every stall that is far from the warehouse with scattered locations, and limited vehicle capacity. So far, driver considerations in distributing products have only been based on random intuitions of driver and does not consider the efficiency of the route taken. Therefore, this research uses Clarke and Wright Savings algorithm to obtain optimal mileage by taking into account every consumer demand and vehicle capacity. Calculation results using the Clarke and Wright Savings Algorithm obtained the vehicle mileage of 695.08 km with a savings of 11 km or 1.56%.