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This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.

Waste management is an important concern in efforts to maintain cleanliness and environmental sustainability. The Waste Bank has been proven to be an effective solution in managing waste with a sustainable approach. This research aims to implement a Waste Bank website as a means of information and waste data management in Pekelingan Village. The system development method used is the Waterfall method which consists of the stages of requirements analysis, system design, implementation, testing and maintenance. In the needs analysis stage, the needs of related parties are identified, such as the management of the Waste Bank and the community using the Waste Bank's services. System design includes designing a user interface and database structure to store waste transaction information, member data and financial reports. Website implementation involves developing web-based applications using PHP and MySQL technology. Testing is carried out to ensure that the website functions properly and meets requirements. The result of the implementation is a Waste Bank website that can be used to register members, record waste transactions, check balances, and manage waste data efficiently. With this website, it is hoped that the management of the Waste Bank in Pekelingan Village can be more organized and transparent. This case study can also be an example for other sub-districts in developing information technology-based Waste Banks to increase the efficiency and effectiveness of waste management.

The purpose of this study was to determine the effectiveness of financial technology on the income level of Micro, Small, and Medium Enterprises (MSMEs) in Tulungagung. This research was conducted as a case study of Dinova Store, an accessories shop. Data was collected through documentation. Data analysis employed the nonparametric Mann-Whitney U test. Based on the research results, the Asymp. Sig. (2-tailed) value of 0.004 is less than 0.05, indicating a significant difference in sales levels between using fintech and conventional methods. Therefore, further investigation into the difference in sales levels can be conducted by focusing on the mean posttest values. The results show that sales using fintech are higher compared to using cash or conventional systems.

The purpose of collecting invoices at PT. ABC is to ensure that all transactions are well documented and to ensure the completeness of transaction data for the purposes of financial recording and reporting. The use of invoices in preparing financial reports is the main basis that must be used at PT. ABC. Invoices allow companies to monitor and manage transactions more effectively, as well as facilitate the accounting and financial management processes. This study was conducted using qualitative methods and using data collection techniques through interviews to understand in depth the process of preparing invoice-based financial reports at PT. ABC. This approach was chosen because it allows researchers to dig up information in detail and understand the context and dynamics in the financial reporting system. PT. ABC, a private company engaged in the field of CNG (Compressed Natural Gas) Supplier, requires an effective system to manage and organize financial data related to sales and expenditure transactions.  

Implementing technology-based accounting systems in cooperatives aims to enhance transparency and efficiency in financial management. This initiative involves intensive mentoring of cooperative members in adopting new technologies for transaction recording, financial reporting, and real-time cash flow management. The results of this implementation show significant improvements in the member's ability to use accounting systems, strengthening financial transparency and facilitating strategic decision-making. Despite challenges such as resistance to change and the availability of adequate technological infrastructure, the program has successfully delivered positive impacts that can assist cooperatives in improving service quality to members and strengthening their financial position in the market. With ongoing support and the development of more specific training modules, this technology implementation is expected to continue to provide long-term benefits for cooperatives and their members.

In today’s modern era, humans have a life with endless activities and technological developments that is currently maturing in indonesia is financial Technology. Financial Technology (fintech) is the latest innovation in the financial service system which is touched by modern technology, to make it easier for people to make payments, investments, borrow money, transfer money and so on. The problem formulation for this (1) do usability factors influence students’interest in using sharia fintech (2) can trust factors influence students’interest using sharia fintech (3) can risk factors influence students’interest using sharia fintech. The aim of this reseacrh is to look at the backround of the problem is to find out the factors that influence interest using sharia fintech at UIN STS Jambi. Based on the result of previous research, the following conclusions can be conveyed in this research (1) The result of the research show that partially the perception of usefulness is not influence in mintst using financial technology with a significance value of 0.103. (2) The research results show that partially trust has no effect on interest in using Financial technology with significance value of 0.060/ (3) The research results show that partially risk has an effect on interest in using financial Technology with a significance value of 0.000   (4) base on the test results, it is known that the value reaches 116.391, while the significance value is 0.000. this shows that perceived usefulness of trust and risk influence interest in using Financial Technology

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

Indonesia as one of the developing countries that Pancasila economic system must utilize new digital technologies to improve its economy, improve its economiy. This research aims to understand the role of e-commerce in improving people’s walfare in the digital era. It explores how the digital economy has impacted the growth of online commerce businesses in Indonesia over the past five years and examines the digital strategies adopted by e-commerce companies to improve  operational efficiency and customer service. Operational efficiency and customer service. The study highlights the contribution of leading platforms such as Shopee and Tokopedia, which are use advanced digital marketing tehcniques, user-friendly interfaces and strong security measures to build trust, and strong security measures to build consumer trust and increase engagement. Financial technology (fintech) also plays an important role in supporting e-commerce by enabling transaction role in supporting e-commerce by enabling secure transactions, efficient transactions, and expanding access to financial services. In summary, the growth of combined internet usage, e-commerce, and fintech in Indonesia highlights the country’s significant strides in developing a dynamic digital economy. The country’s significant strides in developing a vibrant digital economy. These advancement are diving economic growth, enhancing financial inclusion, and transform the shopping experience, thereby improving the overall economic well-being of society as a whole in the digital age    

Fraud through cheque securities is a form of economic crime that harms many parties, both individuals and financial institutions. The background of this problem is the increasing number of fraud cases involving blank checks in Batam City, which causes significant financial losses and reduces public confidence in these payment instruments. This study aims to analyze the role of investigators in eradicating fraud through cheque securities, with a focus on the Barelang Police Criminal Investigation unit. This study uses a normative juridical method with a case study approach, involving analysis of primary and secondary data in the form of interviews with investigators, literature reviews, and document studies related to check fraud cases in the jurisdiction of the Barelang Police. The results of the study show that investigators have a crucial role in handling fraud cases through cheque securities, starting from receiving reports and complaints, collecting and securing evidence, to preparing case files for prosecution. However, there are several obstacles that reduce the effectiveness of investigations, such as lack of resources, lack of specialization in financial crimes, and limited access to information. To overcome these obstacles, this study provides several recommendations, including increasing the capacity and expertise of investigators through ongoing training, increasing budgets and technological resources, and strengthening cooperation between investigators and other financial institutions and law enforcement. The suggestions put forward in this study are that police investigators should improve internal and external coordination to speed up the investigation process, other law enforcers such as prosecutors and judges should increase collaboration with investigators to ensure a fair and transparent judicial process, and the public, especially victims of cheque fraud, should be educated on the steps to be taken when becoming victims of fraud. With the implementation of this recommendation, it is hoped that the handling of fraud cases through check securities can be more effective and public trust in the justice system can increase.

This research aims to investigate and analyze legally the granting of mortgage rights guarantee to creditors, especially foreign banks (conducted at the Land Office of Batam). The method used is normative legal research utilizing library references and interviews with academic and practitioner experts as research subjects. This study is descriptive, systematically analyzing primary, secondary, and tertiary legal materials along with relevant facts. The conclusion of this research is that the granting of mortgage rights to foreign banks follows the procedures stipulated in Ministerial Regulation No. 5 of 2020 from the Ministry of ATR/BPN. The registration process for mortgage rights is conducted electronically, but foreign banks such as China Banking Corporation Limited must first register through the financial partner application. The main challenges in implementing electronic mortgage rights guarantee primarily stem from legal uncertainties regarding the registration of foreign creditors through the financial partner application managed by the Ministry. Additionally, there are technical challenges due to IT systems that are not yet fully prepared. Improving the quality of human resources is also necessary, given the constraints faced at the land office due to a shortage of personnel, while demand from the public and service users remains high.

The purpose of this study is to see how the influence of transformative leadership style, internal control system, HR competence, and utilization of information technology affects the quality of financial reports in several agencies in Magetan Regency. A total of 112 respondents participated in this study through filling out questionnaires. This study utilizes quantitative methods and statistical analysis (multiple linear regression) to process the data obtained. The results showed that transformative leadership style, internal control system, and HR competence improve the quality of financial statements, but the utilization of information technology does not necessarily improve the quality of financial statements. the four factors collectively influence in improving the quality of financial statements.

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.    

This research aims to develop a web-based Mosque Management Information System (SIMM) to manage the administrative and operational activities of mosques. The method used in this research is the Systems Development Life Cycle (SDLC) Waterfall model. The SDLC phases include Project Planning Phase, Analysis Phase, Design Phase, Implementation Phase, and Support Phase. This research was conducted at Al Hikmah Mosque, located in Grand Samara Residence, Dusun Kopo, Klari Village, Karawang District. Data and information were collected through surveys and interviews with mosque administrators. The results show that the developed web-based SIMM can improve efficiency in data management, enhance coordination among stakeholders, and increase transparency in financial management. The system was well received by mosque administrators and is expected to improve the overall quality of mosque management. Additionally, this SIMM is expected to provide better services to the congregation and increase the accountability of mosque administrators.

This study examines the multifaceted impact of financial inclusion on industrial societies, focusing on its role in economic growth, social equity, digital transformation, and industrial development. Using a mixed-method approach combining systematic literature review and case studies from five industrial countries (Germany, South Korea, the United States, China, and Brazil), we analyze the mechanisms through which financial inclusion influences societal outcomes. Our findings reveal that financial inclusion significantly contributes to economic growth, with a 10% increase in inclusion indicators associated with a 0.2-0.7% rise in GDP growth rates. Moreover, we identify synergistic effects between financial inclusion and digital transformation, notably in mobile banking adoption. The study also highlights persistent challenges, including urban-rural divides and gender disparities in financial access. Cross-cutting themes emerge, emphasizing the importance of integrated policy approaches, regulatory innovation, and public-private partnerships in advancing financial inclusion. These insights offer valuable guidance for policymakers and financial institutions in designing effective strategies to leverage financial inclusion for sustainable and equitable economic development in industrial contexts.

This Community Service aims to introduce the basic concepts of sharia economics to students at Nurul Hasanah High School. The background to this Community Service is the importance of understanding an economic system that is in accordance with sharia principles among the younger generation, especially in the school environment. Sharia economics, which is based on Islamic values such as justice, transparency and social responsibility, offers an ethical and sustainable alternative in economic management. This Community Service uses an educational approach through counseling, discussions and simulations to provide a comprehensive understanding of concepts such as usury, zakat, mudharabah and profit sharing.Community Service shows that before this program, many students had a limited understanding of sharia economics and often equated these concepts with conventional economics. After participating in the program, there was a significant increase in their understanding of the basic principles of sharia economics, as well as awareness of the importance of applying ethics and moral values in economic activities. In addition, students also show a high interest in learning more and applying these concepts in everyday life, including in personal financial management and business activities.This program is expected to be sustainable and further developed to cover other relevant topics, such as Islamic banking and halal investment, in order to equip students with in-depth knowledge and practical skills in the field of Islamic economics. Thus, this program not only contributes to increasing Islamic financial literacy among students, but also to the formation of character based on the values of justice and social welfare

This research is motivated by the influence of gold price fluctuations on customer decisions to transact at Pegadaian (Case Study of Simpang Empat Pegadaian). With the aim of knowing how influential gold price fluctuations are on customer decisions to transact at Simpang Empat Pawnshop. This research uses quantitative methods. The population in this study were Simpang Empat Pawnshop customers. The data collection technique used was by filling out a questionnaire distributed to 91 customers who were sampled. The data used were obtained from primary data and secondary data. The data analysis technique uses simple linear regression analysis. From the test conducted, H0 is rejected while H1 is accepted with an F table value of 12.954 (f count 12.954> f table 3.947) and a significant level of 0.00. This shows that there is a positive and significant effect of the gold price fluctuation variable (X) on customer transaction decisions (Y) Simpang Empat Branch Pawnshop. It can be concluded that the results of this study are in line with previous research, proving that the variable influence of gold price fluctuations has a positive and significant effect on the variable customer transaction decisions at Pegdaian (Case Study of Simpang Empat Pegadaian). What distinguishes it from previous research or previous researchers is the year of research, several data processing methods and the place of research. For the Simpang Empat Pegadaian institution, as an institution that operates in the field of pawnshop services, which cannot be separated from the financial system, of course this research will be very helpful for developing quality and as a reference for becoming a better institution and making customer decisions to transact at Simpang Empat Pegadaian is the right decision.

The Covid-19 pandemic has resulted in an economic downturn, causing changes in work patterns. This has an impact on employee resilience, to improve resilience a high-performance work system is needed. In practice, PDAM Way Rilau Bandar Lampung City implements this system, but there is gender inequality in its implementation. The purpose of this study is to see if there is an effect of a high-performance work system on employee resilience and whether gender differences moderate this effect. The method in this study uses simple linear regression analysis and MRA which is processed by SPSS software version 23. The results of this study support the proposed hypothesis that a high-performance work system has a positive and significant effect on employee resilience and gender differences strengthen the effect of a high-performance work system on employee resilience. Suggestions for PDAM Way Rilau Bandar Lampung City to further consider providing financial rewards based on individual performance. Suggestions for PDAM Way Rilau employees of Bandar Lampung City to share some things with friends, it is hoped that the burden of problems borne by oneself will become lighter, so that it can increase resilience.

The implementation of digital health insurance systems represents a pivotal shift in healthcare management globally, aiming to streamline processes, enhance accessibility, and mitigate financial barriers to healthcare services. This study investigates the impact of digital health insurance on health expenditure and health security in Bangladesh, a country striving to improve its healthcare infrastructure and financial accessibility. However, in Bangladesh health insurance does not exist and people has to bear all treatment cost alone. The insurer in development countries is changing its role toward a more preventive and connected approach. Connected or digital health insurance has the potential to contribute toward better health and the general well-being of the population. Digital technologies are evolving and innovative applications are transforming the medical and health insurance sector. New technologies like wearable, mobile platforms and IoT base health monitoring systems can help to deal with several critical issues of the rising number of people, patients with chronic disease, and aging people, the insurer can help them to be healthier and protect them by insurance coverage. This study aims to look at the innovation of Health insurers and how they include themselves in the health ecosystem that adds value for the insured and patients globally, and can proposed a model that can introduce in Bangladesh.

This study explores human complexity and its impact on macroeconomic development. The main focus is on the buyer's mental variables, such as financial assumptions and courage, and how these elements influence business utilization and behavior. Information from measured studies and investigations shows that positive monetary assumptions will often strengthen financial movements, while vulnerabilities or negative assumptions can hinder monetary developments. The proposed strategy suggestions include clear correspondence to rebuild public confidence and appropriate monetary enhancement arrangements. By understanding these elements, this exploration provides further insight into the collaboration between shopper brain science and macroeconomics, which is important for planning compelling strategic systems in the face of advanced economies.