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This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This study aims to determine the effectiveness of PT. Marga Mandala Sakti's digital communication to improve public services for toll road users through the implementation of digital communication. PT. Marga Mandala Sakti's non-cash payment service, Tapcash, was used in this study using descriptive qualitative methods and case studies. Data collection techniques included interviews, observation, and documentation with four informants selected using purposive sampling. The theory used was digital communication. The results show that PT. Marga Mandala Sakti's digital communication is effective and well-supported by users of the Tangerang-Merak toll road. The innovation and launch of this digital-based application have received a positive response from toll road users. Although many remain unaware, PT. Marga Mandala Sakti continues to strive to introduce and enhance its customer service products. The benefits (value) of digitalization increase efficiency and convenience, but there are criticisms calling for a downloadable application to facilitate access. Furthermore, service limitations, technical issues such as server disruptions, and low public participation reduce its effectiveness.

This study aims to analyze the risks and mitigation strategies applied to the Saqura product at BMT Bahtera KC Purwokerto. Saqura is a special sharia-based savings product intended for financing aqiqah and qurban worship with a weekly deposit system. This study used a qualitative descriptive method through observation, structured interviews, and documentation. The results showed that the main risks faced include liquidity, operational, reputation, sharia, fund distribution, and external risks. However, the risk level at the Purwokerto branch is still relatively low due to strict management and a routine monitoring system. Mitigation is carried out through the application of the 5C principle (Character, Capacity, Capital, Collateral, Condition), HR training, sharia audits, and cash management and active communication with members. In conclusion, BMT Bahtera KC Purwokerto has good growth potential with effective risk management, supporting the sustainability of the Saqura product and member trust in sharia financial services.                                                            

This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analysis method uses path analysis with two structural equations to test the direct and indirect influence of independent variables on dependent variables through intervening variables. The results of the structural equation 1 study show that debt maturity has no effect on dividend policy, and cash holdings have an effect on dividend policy. The results of structural equation 2 show that debt maturity affects the value of the company and cash holdings have no effect on the value of the company. The results of the testing of intervening variables show that dividend policy can mediate debt maturity to company value and dividend policy can mediate cash holdings to company value. The predictive ability of the two variables on the dividend policy was 13.6% and the remaining 12.6% was influenced by other variables outside the research model and the predictability of the three variables on the company's value was 15.7% and the remaining 14.7% was influenced by other variables outside the research model.

This research examines compliance with gold pawn guarantee execution procedures from a civil law perspective, using a case study of Medan District Court Decision Number 738/Pdt.G/2023/PN Mdn. The background to this research stems from the growing practice of gold pawning in society as a solution for quick cash needs, but it often raises legal issues related to the execution process of the pawned goods. The issues raised in this paper are the procedures for executing gold pawn guarantees according to applicable law and whether PT. Gadai Mas Sumut's actions in this case comply with legal provisions. This research method uses a normative juridical approach by examining Articles 1150-1160 of the Civil Code, the Consumer Protection Law, and PMK Number 122 of 2023. The analysis shows that, normatively, creditors have the right to execute pawned goods if the debtor defaults. However, execution must be carried out in accordance with legal procedures, the principle of good faith, and transparency, including through a public or voluntary auction. In the case of PT. In the case of the North Sumatra Gold Pawn, the execution was carried out without adequate notification and without evidence of an official auction, thus being deemed to have failed to meet the principle of legal compliance. Therefore, this article concludes that gold pawn execution practices must be based on the principles of legal certainty and debtor protection to prevent similar losses and disputes in the future.

This study investigates the impact of third-party funds and cash turnover on Return on Assets (ROA) at PT. Bank Rakyat Indonesia, Tbk. Specifically, it examines: (1) the effect of third-party funds on ROA, (2) the effect of cash turnover on ROA, and (3) the combined effect of third-party funds and cash turnover on ROA. Employing an associative research design with a quantitative approach, this study utilizes data on third-party funds, sales, cash, profit before tax, and total assets from 2013 to 2023. Data collection techniques include documentation and literature review. The analysis involves classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), multiple linear regression, and hypothesis testing (partial and simultaneous). The findings indicate that: (1) third-party funds significantly influence ROA, (2) cash turnover significantly affects ROA, and (3) both third-party funds and cash turnover collectively impact ROA at PT. Bank Rakyat Indonesia, Tbk.

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.

This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

This thesis examines the management of waqf empowerment at Yayasan Pemberdayaan Insan Mandiri (YAPIM) in Ciledug, Tangerang. The focus is to understand how waqf empowerment is implemented and to identify both supporting and inhibiting factors. The aim is to see how waqf management contributes to community welfare and what challenges are faced in practice. The research uses a qualitative approach with structured interviews involving ten informants, including YAPIM’s management and local community leaders, supported by observation and documentation. Findings show that YAPIM has developed a cash waqf program to acquire land for community needs. The land is utilized to build dormitories for orphans and underprivileged groups, showing the social value of waqf. At present, waqf empowerment remains in the developmental stage due to the lack of a dedicated institution managing waqf assets. Its use focuses on education and the economy, though obstacles include limited organizational capacity and public hesitation. To ensure sustainability, the study recommends training for nazhir (waqf managers) to improve professionalism and strengthen waqf management.    

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.

The advancement of digital technology in financial systems, including the implementation of QRIS (Quick Response Code Indonesian Standard) in the retail sector, has driven the increased use of non-cash payment methods. How flexibility, time efficiency, and protectivity influence the number of QRIS transactions conducted in retail stores is the subject of this research. Validity, reliability, classical assumption analysis, and hypothesis analysis. Results show that time efficiency contributes significantly to increasing QRIS transactions, while flexibility and security are not significantly affected. Only 18.9% of the variation in QRIS usage behavior is caused by the three independent variables, according to the coefficient of determination (R2). These findings indicate that time efficiency is a key factor in driving the retail sector to adopt digital payment systems.

The research entitled Analysis of ATM Money Theft Crimes by ATM Cashiers in Batam City Using Routine Activity Theory (RAT) focuses on describing the elements of theft crimes, the threat of theft crimes, and cases of ATM money theft by ATM cashiers in Batam City. The research method used a normative legal research method with a case approach and a conceptual approach. The results of this study are as follows: The crime of theft is a crime against property as regulated in Chapter XXII of Book II of the Criminal Code, specifically Article 362, which contains subjective and objective elements. The types include ordinary theft, aggravated theft, and petty theft. The occurrence of theft is influenced by internal factors, such as the perpetrator's intention, and external factors, such as circumstances that support the crime. In the case of theft by ATM cash replenishment officers, the crime was committed through abuse of work access (special access crime). Based on Routine Activity Theory (RAT), crime occurs due to three main elements, namely a motivated perpetrator, a suitable target, and a lack of adequate supervision.

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.

The development of digital technology has changed marketing communication patterns, including in the music and audio industry. PT. Pro Musik Indonesia faces several challenges, including a diverse product variety that is not widely known, prices that target the middle to upper segment, but are not supported by clear communication. This study aims to analyze the implementation of marketing communications at PT. Pro Musik Indonesia uses the Communication Mix theory proposed by Philip Kotler (2020), which consists of five main elements: advertising, promotion, personal selling, public relations, and direct and digital marketing. The research method used is descriptive qualitative with interviews as the data collection technique. The results show that PT. Pro Musik Indonesia has utilized social media for advertising, offered seasonal discounts and cashback in sales promotions, taken a consultative and educational approach to personal selling, and built an image through music events and exhibitions. In addition, the company also integrates e-commerce platforms as a means of direct and digital marketing to expand market reach. Based on these findings, it can be concluded that the implementation of marketing communications at PT. Pro Musik Indonesia is adaptive to technological developments and consumer behavior.