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The economic developments taking place in the world have resulted in an increasing number of financial products being offered to the public. explaining financial literacy has become increasingly complex over the last few years with the introduction of many new financial products. This requires people to have more financial knowledge to be able to address this. This is important because financial knowledge is closely related to financial behavior. Financial literacy is a component that becomes human capital that can be used in financial activities to increase the expected utility of consumption, namely behavior to increase economic welfare. The type of research used in this study is a quantitative approach. The quantitative approach is scientific research that systematically examines the parts and phenomena and their relationships. Quantitative data, namely systematic scientific research in the form of questionnaires and calculations as well as outlined in tabular form positive contribution and significant effect of Islamic financial literacy on customer decisions. From the results of the R square, which is equal to 0.770, it means that 77.0% of Islamic Financial Literacy can be explained by the customer's decision variable, while the remaining 33.0% can be explained by other variables such as education, employment status and other variables. Based on the results of previous research, the writer realizes that there are still many limitations and mistakes in this research. However, this research is expected to provide a useful contribution to the company.

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.      

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.

In an organization, SIM Asset is a very important part because it is a condition for decision making in the form of information or financial reports needed. As a way of knowing the value of the effectiveness of the information system that takes place at the Regional Asset Management Revenue Agency of X District. Researchers use the DeLone and McLean model with the aim of measuring the effect of system quality, information quality, and service quality on user satisfaction and use and find out the net result of use of the information system. By using Partial Least Square (PLS) there are 8 hypotheses tested. Of the 8 hypotheses that have been tested, six are accepted while two are rejected.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

Liquidity management is a very complex problem in bank operations. The main cause of bank bankruptcy, both large and small, is not due to failure in financing which results in losses, but rather due to the inability of banks to manage liquidity. This article discusses liquidity management by utilizing the Bank Indonesia Sharia System (SBIS) and PUAS transactions. However, that the two methods have not fully resolved the actual problems faced by Islamic banking in allocating unused funds due to excess liquidity. This study was conducted through a literature search covering various solutions and alternatives to overcome the obstacles faced by Islamic banking in managing its liquidity. To support this study, secondary data was used obtained from Islamic Banking Statistics and the Financial Services Authority. Based on this study, it means that the central bank needs to develop the existing instruments in the PUAS provided by Bank Indonesia as the monetary authority. It is hoped that the liquidity problems faced by Islamic banking can be overcome more effectively.

This study aims to determine the effect of utilizing the village financial system on village financial management in Nita District. The method used in this study is a quantitative method with primary data sources in the form of questionnaires distributed to village officials using the Siskeudes application with a total of 32 respondents. The analytical method in this research is data quality test, classic assumption test, simple regression analysis, hypothesis testing and coefficient of determination. The results obtained in this study show that the village financial system (SISKEUDES) has no effect on village financial management in villages in Nita District. This shows that village financial management in villages in Nita District, Sikka Regency is largely not affected by the presence or absence of the Siskeudes application.

The system (OSS RBA) is a platform for administering business licensing that is digital-based and has been issued for business actors who will carry out business activities assessed based on the level of risk of business activities. The purpose of this study is to find out the Application of the Policy Contents of Government Regulation No. 5 of 2021 Concerning the Implementation of Risk-Based Licensing Services for MSME Actors by the DPMPTSP of Bintan Regency. The related indicators in this study are: 1). Government Regulation, 2). Resources, 3). Communication, 4). Disposition or Attitude of Executors, 5). Assisted Services Clinic. This type of research uses a qualitative descriptive analysis technique with 8 informants. The results of the research (1) In Government Regulation No. 5 of 2021 the Bintan Regency Investment and One-Stop Services Service already has Standards, Goals and Targets in implementing the OSS RBA system. (2) Resources which include, Human resources that are adequate and have obtained BIMTEK in providing services to business actors, Financial Resources are still inadequate because DPMPTSP applies a budget priority scale for OSS RBA system policies, and Adequate Resources for Facilities and Infrastructure in the process implementation of OSS RBA system services. (3) Communication, DPMPTSP has collaborated with DKUPP Bintan Regency which has been granted derivative access rights for the OSS RBA system and socialization has been underway to business actors who are micro, small and medium enterprises

The development of the world financial system has led to the increasing importance of the role of professional financial institution management. Financial institutions are institutions that manage financial resources from other parties to be used for more productive activities. Advances in technology, information systems, and market openness at a wider level, for example at the global level, require financial institutions to be more careful in managing their business so as not to fall into losses that can involve many parties. This potential loss can arise from an institution's failure to manage the risks it faces, both financial risk, business risk and systemic risk. Therefore, proper risk management for a financial institution is a must.  

This study aims to investigate the Effect of Sharia Financial Literacy on the Decision to Choose BMT Rukun Abadi Saving Products. This case study focuses on members of BMT Rukun Abadi Cooperative, which is a sharia-based financial institution in Indonesia. Islamic financial literacy is an important factor in encouraging the growth and development of the Islamic financial system. The research method used is a quantitative approach by distributing questionnaires to members of the BMT Rukun Abadi Cooperative. This questionnaire was designed to measure the level of Islamic financial literacy of the members as well as evaluate the decision patterns for choosing deposit products at BMT Rukun Abadi. The results showed that Islamic financial literacy has a significant influence on the decision to choose deposit products at BMT Rukun Abadi. Members of BMT Rukun Abadi Cooperative who have a higher level of Islamic financial literacy tend to be better able to understand the characteristics and benefits of Islamic savings products, so they can make more informed and effective decisions. These findings provide important implications for BMT Rukun Abadi in improving Islamic financial literacy services and education to its members. By improving Islamic financial literacy, members will be more engaged and involved in utilizing the Islamic savings products offered by this financial institution, thus supporting the growth and sustainability of the Islamic financial system in Indonesia.

The role of ICT (Information and Communication Technology) is needed by employees as a provision for them to face the changes and demands of the times in the Industrial Revolution 4.0 era. Operating a computer is a part of hard skills, employees need to have skills in operating programs found in Windows and the program most frequently used is Microsoft Excel. However, to achieve this, companies must overcome several obstacles, such as a lack of quality competence to develop and manage, analyze various high-tech systems Workers who have the competence and skills will be accepted in the world of work in the industrial era 4.0. The output target of this dedication is in the form of training services in the form of information for students about data processing, calculation and data management using the Microsoft Excel application. The method of implementing the activities used is the offline training, discussion, and question and answer method. The results of implementing this community service activity are providing an understanding of the use of the Microsoft Excel application for preparing financial reports and improving the hard skills of Pt employees. Resmar Hartana

Malakewi Mitra Abadi is a construction implementation company in the form of Commanditare Vennotschap. CV.Malakewi MItra Abadi has its address at Eka Tunggal Street, Pekanbaru City. For now the partner company or CV. Malakewi Mitra Abadi has problems, namely the lack of accurate financial information and financial records that are still basic. Therefore, the service team will create an information system that can produce appropriate, relevant, accountable and accurate information for internal and external interests. The first is providing assistance in the management of financial transactions carried out by Partners. Therefore, several approaches can be used to overcome this problem, such as counseling, socialization, methoring and implementation in assisting the preparation of financial reports.The results of this servive show that the knowledge and expertise on CV. Malakewi Mitra Abadi regarding the preparation of financial reports using the Miscrosoft Excel program or manually has increased. Financial reports that include accounting data are readily available to partners.

Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance with international standards. The study also evaluates system usage, user competence, system quality, design capabilities and their impact on financial reporting. The research method used surveys and interviews of 50 employees of non-governmental organizations who had used accounting information systems. Quantitative data processing using the SPSS program and thematic analysis for interview results. The findings of this study show that there is a positive and significant relationship between the Accounting Confirmation System and financial reporting. The findings show that there is a positive and significant relationship between AIS and financial reporting. However, it was also found that not all were able to design the SIA independently due to a shortage of experts and funding.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

The research aims to find out the history of development and monetary policy of the Central Bank of Indonesia in financial stability. This type of research is descriptive qualitative research with a literature study research method through literature study. The results of this study explain that the Central Bank is an institution that has an important role in the economy of a nation, especially in the fields of monetary, finance and banking. The purpose of the central bank as stated in the Indonesian Law No. 23 Year 1999 Chapter 3 Article 7 is to achieve and maintain rupiah stability. Another role of Bank Indonesia is in terms of channeling money, especially currency or paper and metal where Bank Indonesia has the sole right to distribute currency. Bank Indonesia has three pillars which are its three areas of duties: setting and implementing monetary policy, regulating and maintaining a smooth payment system, and regulating and supervising banking in Indonesia.

This study aims to find about: (1) fintech service in the mobile banking-based non-cash payment system (Muamalat-DIN) at Bank Muamalat KCP Lamongan: (2) implementation of fintech in the mobile banking-based non-cash payment system (Muamalat-DIN) at Bank Muamalat KCP Lamongan. This study uses a descriptive qualitative research method. The results of this study are: (1) fintech services in the non-cash payment system in Muamalat-DIN are transfers, QRIS, credit top-ups, internet credit top-ups, electronic money top-ups, google play voucher codes, spotify premium, postpaid credit payments, PLN electricity, Telkom, cable TV, PDAM, IPB campus education payments, airplane tickets, ZISWAF, family takaful, BPJS employment, BPJS health, SAMSAT/SIGNAL, BPJPH, virtual accounts, multi payments, and hijrah pensions (DPLK); (2) the implementation of fintech at Bank Muamalat varies, there are Muamalat-DIN, phone banking, internet banking, MADINA, online share-e debit, and ATMs. The most popular Fintech at Bank Muamalat KCP Lamongan is Muamalat-DIN. In Muamalat-DIN, customers of Bank Muamalat KCP Lamongan often use services in the form of transfer, QRIS, credit top-ups and internet credit top-ups, electronic money top-ups, payment services such as PLN electricity, Telkom, PDAM, ZISWAF, BPJS for employment, BPJS for health, virtual accounts, and hijrah pension (DPLK). This fintech implementation has benefits for banks and customers, the benefit for Bank Muamalat KCP Lamongan is that it will have a wider reach, operational and marketing costs are more economical. And the benefits felt by customers are that transactions are easier, faster, accessible 24 hours because access is via a smartphone, and customers don't need to carry a lot of cash everywhere.

This community engagement research aims to provide assistance in simple bookkeeping to orphanages with the objective of improving transparency, accuracy, and financial management effectiveness. The assistance method involves a series of activities, including basic training in simple bookkeeping, the development of easily comprehensible financial report formats, and the provision of guidance and direct supervision in day-to-day financial record-keeping. Evaluation and monitoring are conducted throughout the assistance period to measure progress and ensure alignment with the specific needs of the orphanages. The research findings indicate that the provision of simple bookkeeping assistance offers significant benefits to orphanages. The financial recording skills of the administrators improve, leading to more accurate and trustworthy financial reports. Furthermore, transparency in financial management increases, thereby fostering trust and participation from relevant stakeholders such as donors and regulatory bodies. The implementation of a simple bookkeeping system also aids administrators in making better decisions based on the available financial information

Financial institutions appear in the economy when money has become a medium of exchange for buying and selling. Initially, this institution only served as a connecting vessel for buying and selling transactions. Then came the usury system. This study aims to determine whether the influence of student knowledge about usury can affect the intention to save in conventional banks at the State Islamic University of North Sumatra. The researcher uses a qualitative method with a descriptive approach in which the researcher uses field research by interviewing 10 informants, namely students at the State Islamic University of North Sumatra who have savings at conventional bank ATMs and Islamic banks. Because what we know is that students, especially UINSU students, must have learned about usury. However, in reality in the field, almost all student respondents definitely use conventional banks, which means they are indifferent to the law of usury. Therefore, the researchers concluded that students only need to learn more about usury and apply it to everyday life.   Keywords: Financial institutions appear in the economy when money has become a medium of exchange for buying and selling. Initially, this institution only served as a connecting vessel for buying and selling transactions. Then came the usury system. This study aims to determine whether the influence of student knowledge about usury can affect the intention to save in conventional banks at the State Islamic University of North Sumatra. The researcher uses a qualitative method with a descriptive approach in which the researcher uses field research by interviewing 10 informants, namely students at the State Islamic University of North Sumatra who have savings at conventional bank ATMs and Islamic banks. Because what we know is that students, especially UINSU students, must have learned about usury. However, in reality in the field, almost all student respondents definitely use conventional banks, which means they are indifferent to the law of usury. Therefore, the researchers concluded that students only need to learn more about usury and apply it to everyday life.    

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results produced is greater than the number of data input results. The impact of this effectiveness and efficiency is due to the various features available in the Computerized Accounting Information System that make it easier for users to input journals and make financial reports.