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Based on the results of research conducted that: (1) The concept in Islamic economics is something promised and paid by tenants as compensation or payment for the benefits they enjoy. In principle, anything that can be used as a medium of exchange in buying and selling may be used for payment in wages. In addition, wages must be something of value and permitted by syara' and the amount must be known. The amount of the prescribed wages is known by both parties, both in terms of rent and wages. An appropriate reward according to syara' is something of value and there is pleasure between the two parties. (2) The concept of Islamic economics regarding the payment system for rice field plowing services in Aek Bonban Village, Aek Nabara Barumun District, is in accordance with Islamic economic theory. The land owner gives the plowman's wages at the promised time. For every job of plowing a field, the owner of the field immediately gives his wages. There is a small portion that pays wages later or even after the harvest, but there is no intention to delay or prolong the payment of wages. Even so, this can be understood by both parties, because financially the owner of the rice field must be able to pay wages, and usually. this has been agreed before. because it has fulfilled the pillars and conditions of wages. where in the agreement made between the owner of the rice field and the rice farmer contains the amount of wages and the time of payment of the wages. So that there is no element of fraud in it that can harm either party.

The Research aims to analyze the application of the accounting system in PKK cash bookkeeping in Sumur Pandan Hamlet, Bandungsekaran Village, Balongpanggang District, Gresik Regency. The data studied was in the form of the application of the accounting system in PKK cash bookkeeping. data collection techniques used interviews and documentation. The data analysis technique used is a case study. The results of this study indicate that PKK cash bookkeeping in Sumur Pandan Hamlet, Balongpanggang District, Gresik Regency has not implemented cash bookkeeping in accordance with the accounting system. Because the cash bookkeeping that is made is only year-end bookkeeping. This can make it difficult for some parties if they need financial information at any time for decision making.

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

This research aims to determine the optimization of the Quick Response Code Indonesian Standard (QRIS) payment system in realizing financial inclusion. The research method used is qualitative descriptive analysis using the literature method by conducting a literature study. The research results show that using QRIS is getting easier because it is able to reach various merchants with integrated mobile banking applications and digital wallets. Optimizing the QRIS payment system can realize and overcome the challenges of financial inclusion in Indonesia and open wider financial access for Indonesian society as a whole.

This study aims to analyze the company's financial ratios so that companies can find out, whether the company's ratio value can meet industry standards or vice versa. The object of this research is the Appakabaji Water Supply and Sanitation System (SPAMS) company in Salenrang Village, Bontoa District, Maros Regency, using secondary data, namely data obtained in ready-to-use form. With quantitative methods. Using profitability ratio analysis tools in the form of, gross profit margin, net profit margin, return on assetss and return on equity. The results of the study found that the company experienced fluctuations or experienced unstable financial performance. In calculating the profitability ratio, it can be said that financial performance is in poor condition, so that the results of the analysis, are below the industry standards that have been set.

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

This study aims to analyze the perception and intensity of use of QRIS (Quick Response Code Indonesian Standard) among MSMEs (Micro, Small, and Medium Enterprises) in Pekalongan using descriptive qualitative research methods. QRIS is an electronic payment system that allows MSMEs to receive payments via QR codes that can be scanned using a banking application or digital wallet. Through a descriptive qualitative approach, this study involved in-depth interviews with MSMEs owners and managers in Pekalongan to understand their perceptions of QRIS and their intentions in using this payment system. The researcher will use a structured interview guide to collect data on the knowledge, experience, and attitude of MSMEs towards QRIS. Data collected from interviews will be analyzed using descriptive analysis techniques, where findings and patterns arising from interviews will be identified, grouped, and interpreted. This analysis will provide a more in-depth insight into the perception and intensity of QRIS use among MSMEs in Pekalongan City. The results of this study are expected to provide a more in-depth understanding of the factors affecting QRIS adoption among MSMEs from their own perspective. The resulting information can be used to develop better strategies and policies in promoting QRIS use among MSMEs. In addition, the results of this study can also provide valuable input for banks, governments, and other stakeholders in expanding QRIS adoption and increasing financial inclusion in the MSME sector in Pekalongan City. It is hoped that this study will contribute significantly to the development and further understanding of QRIS implementation among MSMEs and help create a more efficient and inclusive payment ecosystem for MSMEs in Pekalongan City and the community as a whole.  

Micro, small and medium enterprises (MSMEs) are productive business units that can stand alone and are carried out by individuals or business entities in all economic sectors that have been able to survive amid the economic crisis that has hit since 1997 and have even become a lifeline for the country's economic recovery. In the city of Pekalongan, cooperatives can play an important role in community businesses, such as MSMEs. This is an effort to overcome poverty in society. This research uses a descriptive qualitative approach. The data used in this research is primary and secondary data. Primary data was obtained from interviews with MSMEs in Pekalongan City and secondary data was obtained from various sources, namely from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), journals and articles relevant to research. Sharia cooperatives have products and mechanisms that are based on the Koran and the hadith of the Prophet. In its implementation, the cooperative system is able to provide loans that are far from the interest element which is clearly prohibited by the Shari'a. Cooperatives have various contracts that can guarantee the smooth transaction process for MSMEs that need funds or MSMEs who want to save their funds. From these interviews, the role of cooperatives in terms of MSME capital has great potential. Cooperatives can be a driving force in the growth of the real sector, especially MSMEs. With the presence of cooperatives, it helps the community, especially MSMEs, in realizing and developing their business. Apart from that, cooperative activities do not contain elements of usury, gharar and maysir.    

Community Service is a lecturer's obligation which must be carried out as an implementation and recognition of the Tridharma of Higher Education, and is a lecturer's concern for environmental sustainability and the existence of community life. One form of concern from researchers which focuses on the community economic sector is still being carried out in order to play a role in the development of the nation's economy. The methodological approach used by researchers is to provide counseling and assistance to micro, small and medium business actors in managing their businesses with marketing strategies to increase profitability in their businesses. Micro, Small and Medium Enterprises (MSMEs) are one of the economic implementers that give color to Indonesia. The number of MSMEs is increasing every year and has absorbed a lot of workers. The existence of MSMEs is part of human life activities to meet their daily needs as well as their existence in the era of economic globalization and the ability to survive in the face of the economic crisis and during the Covid-19 pandemic. Marketing also requires a strategy that will later be able to win a battle. Because he considers that there are many opponents in the market field who have similarities in their business and should not be turned off. As in the Pancasila economic system, fellow market players should have a sense of mutual care from large entrepreneurs towards smaller entrepreneurs. Therefore, it is necessary to have a Grand Strategy and a Core Strategy or what is called a Core Strategy. (Buchari, 2018) Almost every month MSMEs in the Jember Lor area continue to increase, more people choose business as a way to gain financial income for the family. However, MSME business is still carried out conventionally without any thought for the development of the business. As explained above, assistance is needed for MSME business actors who are willing to become respondents to gain knowledge about marketing strategies in order to increase profits and ensure that their business can survive and develop.

This study aims to examine the influence the application of regional financial system, the quality of human resources, and the application of internal control system to the quality of local government financial reports. This type of research is quantitative research by distributing questionnaires. The theory used in this study is the stewardship theory. The sampling method in this tudy was the purposive sampling method. The sample in this study is the staff/employees BPPKAD Gresik were 46 respondents. The analytical method used is multiple linear regression analysis using the IBM SPSS Statistic 22 Program. The result of this study indicate that the influence the application of regional financial system has a significant influence and the quality of local government financial reportsand  the quality of human resources, application of internal control system partially does not have a significant influence on the quality of local government financial reports.

Online marketing, also known as digital marketing, involves promoting products or services through digital mediums such as the Internet, mobile devices, and social platforms. It involves using different strategies to achieve business goals, such as increasing brand awareness, generating leads or customers, increasing sales, and building relationships. customer system. Phishing is a technique in which scammers attempt to trick victims into providing personal information such as passwords, credit card numbers, or other financial information by pretending to be a trustworthy organization through fake email or fake website.  

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

Employee performance must be improved continuously. To improve employee performance, an accounting information system is needed that can assist employees in completing each job and produce financial information that is used in the company's important decision-making process. This research was conducted to determine the effect of accounting information systems on employee performance at PT. Samudera Indonesia Tbk. The sample consisted of 40 employees who used an accounting information system. The analytical tools used are validity test, reliability test, Spearman rank correlation analysis, simple regression analysis, coefficient of determination, and t-test. The research results show that the accounting information system has a positive and significant effect on employee performance.

An Accounting Information System (AIS) for inventory of consumable goods is important in inventory management, transaction recording and financial reporting. A consumables inventory AIS helps in monitoring stock, calculating inventory costs, and ensuring proper accountability within the company. The problems that occur in the inventory recording system for consumable goods, namely that the recording that is still being carried out is not in accordance with applicable accounting so that the physical entry and exit of goods cannot be known periodically and there is no SIA for the Banjarbaru City Regional Revenue Service Unit. This research aims to create a Web-based SIA for inventory of consumables at the Banjarbaru City Regional Revenue Service Unit. This research method uses the case study method. The results of the research found that web-based AIS for managing supplies of consumables at the Banjarbaru City Regional Revenue Service Unit runs more effectively and efficiently. Keywords: Accounting Information Systems, Consumables, Accounting Application Programs.

Cash management is an important aspect of the financial management of a company or financial entity. Effective cash management can ensure the continuity of company operations, avoid financial problems, and help achieve set financial goals. This research aims to design a cash management information system at the downstream Kusan sub-district office. This research uses research and development methods for accounting information systems. The results of this research found that the accounting information system created at the downstream Kusan sub-district office can assist in producing reports of cash receipts and disbursements effectively and efficiently by cash management accounting.      

The background is financial reports have not complied with accounting standards and no digital-based financial system innovations. This will affect banking decisions to provide financing assistance and MSMEs difficulties in sustaining their business. This service aims to improve the quality of financial reports and digital-based financial innovation (fintech) then MSMEs can be highly competitive and continuously reduce banana stem waste in Cimenyan. The method used is training & mentoring so that more "bankable" to prospective borrowers from banks and a more updated financial application system is produced. The finding is the reduction of banana stem waste in Cimenyan. The implication, training program, that in the end the bank approves the application for funds. The output is partners have knowledge about financial reports that are according to standards, more practical in the fintech era. They can be highly competitive and profitable for the MSME industry on a national and international scale.  

This research aims to determine the financial performance of KSP kopdit Pintu Air Rotat using Activity Ratios and profitability ratios. The method used in this research is a qualitative descriptive approach, namely to describe systematically, factually and accurately regarding the facts, characteristics and relationships between enveloping phenomena. The type of data used is qualitative data using financial reports for the last 5 years of KSP Kopdit Pintu Air Rotat. This research data was obtained from interviews with the Head of Finance at the Head Office of KSP Kopdit Pintu Air Rotat and documentation of the financial reports of KSP Kopdit Pintu Air Rotat. Based on the research carried out, the problem found was that the financial performance at the Head Office of KSP Kopdit Pintu Air Rotat experienced increases and decreases from year to year. The results of the research showed that based on the activity ratio and profitability ratio at KSP Kopdit Pintu Air Rotat the indicator was "Very Unhealthy ”.  

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.