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Perusahaan pembiayaan merupakan perusahaan yang memberikan pinjaman dana kepada calon debitur dengan jaminan tertentu seperti halnya PT. Internusa Tribuana Citra Multi Finance Cabang Medan. Dalam bisnis ini sering kali dana perusahaan tertanam karena debitur yang menunggak. Oleh karena itu pihak perusahaan mempunyai petugas lapangan yang berfungsi untuk melakukan penagihan ke rumah debitur serta melakukan penarikan atas unit pembiayaan yang sudah melewati batas wajar dari waktu pembayaran. Pelaksanaan aktivitas penagihan yang dilakukan pasti berhubungan dengan keselamatan kerja setiap petugas lapangan. Permasalahan keselamatan kerja seperti pemukulan yang dialami petugas lapangan berdampak pada pelaksanaan penagihan yang dilakukan. Hal ini mengakibatkan proses penagihan menjadi kurang maksimal karena petugas merasa was-was akan keselamatannya. Selain itu lingkungan kerja juga berdampak pada kinerja karyawan, seperti kurangnya ruangan kerja yang membuat karyawan tidak leluasa dalam bekerja, hubungan yang kurang baik mempengaruhi proses komunikasi dalam pengambilan keputusan serta pengarsipan dokumen yang tidak rapi akan mempengaruhi proses pencarian dokumen. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh keselamatan kerja dan lingkungan kerja terhadap kinerja karyawan PT. Internusa Tribuana Citra Multi Finance Cabang Medan. Metode analisis yang digunakan adalah metode analisis deskriptif kuantitatif. Populasi dalam penelitian ini adalah 51 orang yang merupakan karyawan PT. ITC Multi Finance Cabang Medan dan juga sebagai responden. Metode pengumpulan data dilakukan dengan wawancara, penyebaran kuisioner, dokumentasi dan studi pustaka. Variabel diukur dengan skala Likert. Model analisis data yang digunakan untuk menjawab hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara serempak bahwa keselamatan kerja dan lingkungan kerja tidak berpengaruh secara signifikan terhadap kinerja karyawan PT. Internusa Tribuana Citra Multi Finance Cabang Medan, dan secara parsial tidak berpengaruh terhadap kinerja.

The purpose of the study was to determine and analyze the effect of GCG, CSR, and Financial Performance on Share Value. The research location is a Banking Company listed on the Indonesia Stock Exchange. The number of samples in this study was 120 financial reports. The method used is panel data regression analysis. The results showed that GCG has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange, CSR has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange and PER has no effect on the value of shares in banking companies listed on the Indonesia Stock Exchange.

A finance company is a company that provides loans to prospective borrowers with certain guarantees such as PT. Internusa Tribuana Citra Multi Finance Medan Branch. In this business, company funds are often embedded because of debtors who are in arrears. Therefore, the company has a field officer who functions to collect debtor's house and make a withdrawal of the financing unit that has exceeded the reasonable limit of the time of payment. The implementation of billing activities carried out is definitely related to the work safety of each field officer. Work safety issues such as beatings experienced by field officers have an impact on the implementation of billing. This resulted in the billing process becoming less than optimal because the officers were worried about their safety. In addition, the work environment also impacts on employee performance, such as lack of work space that makes employees not free to work, relationships that are not good affect the communication process in decision making and document filing that is not neat will affect the document search process. The purpose of this study was to determine the effect of work safety and work environment on the performance of employees. The analytical method used is quantitative descriptive analysis method. The population in this study were 51 people who were employees of PT. ITC Multi Finance Medan Branch and also as a respondent. The method of data collection is done by interviewing, distributing questionnaires, documentation and literature. Variables taken with a Likert scale. The data analysis model used to answer the hypothesis is multiple linear regression analysis.The results showed that simultaneously the work safety and work environment did not significantly influence the performance of PT. Medan Branch Internusa Tribuana Citra Multi Finance, and partially has no effect on performance.

Penelitian ini bertujuan untuk mengetahui pemahaman nasabah terhadap Pembiyaan Syariah  pada PT. Amanah Finance Makassar. Penelitian ini menggunakan dua pendekatan, yaitu pendekatan kaulitatif dan Jenis penelitian yang digunakan dalam menganalisis pemahaman nasabah terhadap kontrak syariah pada Lembaga Keuangan Mikro Syariah menggunakan metode penelitian deskriptif kuantitatif dengan metode analisis skala likert dan uji chi square. Dalam pengamatan awal penelitian, tampak pemahaman nasabah terhadap kontrak bisnis syariah pada Lembaga Keuangan Mikro Syariah dipengaruhi oleh banyak faktor, yang secara umum dapat dikategorikan menjadi: (1) variabel demografi (2) varabel ekonomi-kelembagaan, (3) variabel pelayanan-kelembagaan, (4) variabel substansi kontrak bisnis syariah, dan (5) variabel sosial budaya masyarakat. Variabel-variabel tersebut dianalisis dengan pendalaman atas substansi teori pemahaman, dan teori Pembiyaan syariah, PT. Amanah Finance Makassar.

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.  

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

This community service activity aims to provide financial literacy education on online loans to the community of made villages, especially mothers and adolescents. The large number of online loan offers to this group results in knowledge of the characteristics and requirements of these online loans need to be well understood. The implementation method of this community service activity is carried out through the preliminary stage, implementation stage and monitoring stage. This Community Service activity concluded that financial literacy education, especially related to online loans, is very useful for mothers and adolescents, because there are still many who do not understand basic accounting and basic finance. The group still does not consider the inherent risks of the ease of obtaining online loans

This study aims to analyze the influence of internal and external factors on bank credit. The data was obtained from banks listed on the Indonesian Stock Exchange in the 2017-2020 period. Samples were taken based on the purposive sampling technique. This research uses the data pool regression analysis. Then the selection of the best estimate based on the Chow test to select the Pooled Least Square (PLS) estimate with the Fixed Effect Model (FEM). Then the Hausman test was carried out to select the FEM estimate with the Random Effect Model (REM). The test results found that FEM was the best for further analysis. From the FEM output, it is concluded that Third Party Finance (TPF) and Loan to Deposit Ratio (LDR) have a positive effect on bank credit. Meanwhile, Non Perfoming Loan (NPL) and Capital Adequacy Ratio(CAR) do not affect bank credit. Then Economic Growth affects bank credit negatively. The Market Interest Rate has a positive effect on bank credit. The three state-owned banks have a higher ability to provide credit than the other banks in the sample of this study.

Micro, Small, and Medium Enterprises (MSMEs) in Sijeruk village, Banjarmangu district, Banjarnegara regency have shown significant development. However, there remain several challenges faced by UMKM entrepreneurs, including limited marketing outreach, financial reports intertwined with household finances, and inadequate innovation in product development and packaging. This community service initiative aims to address these issues effectively.

The research objective was to find out what kind of system used in processing the existing finance on Rt.04 Rw. 13 Desa Waringin Jaya and the obstacles faced in implementing the application. In addition, the authors hope that readers can understand the use of an application, especially the financial administration system. The research method used by researchers is the Extreme Programming (XP) method, which is a method that includes several rules in practice, consisting of planning, design, implementation / coding and test. During the study the authors found that at Rt. 04 Rw. 13 Desa Waringin Jaya does not yet have an effective and efficient financial administration system. After conducting the research, the authors gave conclusions, especially Rt. 04 Rw. 13 Desa Waringin Jaya requires a computerized system that is effective and efficient so that it can help the treasurer work. The author makes a system, namely the Financial Administration Application Rt. 04 Rw. 13 Waringin Jaya Village based on Java SE.

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

The behavior of investment decisions began to attract the attention of academics internationally. This study was conducted to investigate the effect of behavioral finance by applied variable overconfidence, representativeness, mental accounting, loss aversion and herding on investment decisions. The total sample collected and used in the study amounted to 203 respondents in Batam City and analyze using multiple linear regression method. The result showed that  overconfidence, mental accounting, and herding have a significant positive effect on investment decisions, while the representativeness and loss aversion variables doesn’t affect investment decisions.

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

This design aims to determine the cash receipts system for new student registration in order to support the effectiveness of cash receipts for new student registration at SMP KARTIKA XI Bandung. This study uses a qualitative method with a descriptive approach while the software development method uses the water fall method. Data collection techniques using observation, interviews and library studies. Design information system using visual studio and ms.access. Based on the observations made, it turns out that the accounting information system for cash receipts for new student registration is still not perfect. The problems that occur are that the system used is still manual, the reports produced have not been presented quickly and accurately, the files presented are still in the form of hard files. The suggestions that the author gives, it is hoped that the school can manage finances using a good internet network and server. Thus, prospective students can access the software and servers more optimally.

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

This activity is a community service activity for the people of Purbosari village, Ngadirejo sub-district, Temanggung Regency. as part of the activities of the Central Java Province Bappeda for the 2017 fiscal year. The problem that is being handled is the problem of the loss of livelihoods of the tobacco farming community due to restrictions on tobacco farming and tobacco products. This activity is also an implementation  of  the   Regulation   of  the  Minister  of   Finance of the Republic of Indonesia Number: 28 / PMK.07 / 2016 concerning the Use, Monitoring and Evaluation of Tobacco Excise Production Sharing Funds. The model used is a community-based tourism development model as a form of the tourism sector's creative economy that provides optimal benefits to the community. The service process is carried out by means of efforts to empower the people's economy in the tourism sector with a community-based tourism (CBT) approach or community-based tourism by involving local communities in activities, which include the introduction of tourism potential and training on the utilization of local non-tobacco agricultural potentials to be processed into culinary products and by by tours. The local community is motivated to become the main actor in the management of tourism activities that arise from the utilization of the local potential that exists in the service location. The result of this activity is the achievement of community understanding of tourism as an alternative to activities other than tobacco farming, understanding of local tourism potential, development of tourism activities and tourism support activities in the location.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

Talang Gantung Adventure is engaged in learning services outside the classroom or open air which is usually called outbound. In carrying out operational activities there are always financial transactions. However, in Talang Gantung Adventure, financial management still uses manual recording, which is recording in a ledger. Financial reports to the owner of the Talang Hang Adventure are performed using Microsoft Excel. Manual Financial Management results in vulnerability in storing financial data and is difficult to find data so that it has not been effective and has difficulties in preparing financial reports. Based on this research the authors designed and made a financial management accounting information system website application Talang Gantung Adventure. The purpose of making this system is to facilitate the recording of financial transactions, facilitate the search for data and be safer in storing Talang Gantung Adventure data storage, and to produce financial reports that are easily reported to the owner of Talang Gantung Adventure wherever and whenever.