Publication Search

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.    

This study examines the Indonesian Islamic Bank Merger policy towards the halal industry for micro, small and medium enterprises. This research is to find out the role of the Indonesian Islamic Bank Jambi Gatot Subroto branch office in developing the halal industry Micro, small and medium enterprises that apply for financing at the Bank after the Merger and find out what are the obstacles faced by the Indonesian Islamic Bank Jambi Gatot Subroto branch office in distributing financing contracts to Micro, small and medium enterprises after the merger. This study uses a qualitative approach and the type of research approach used is descriptive qualitative. The data sources are primary data and secondary data. Methods of data collection through interviews and documentation. The results of this study indicate that the Indonesian Islamic Bank Jambi Gatot Subroto after the merger already has a role in improving the economy and developing the halal industry Micro, small and medium enterprises in Jambi City by providing an initial injection of funds and top up or additional business capital and also lightening and facilitating Micro, small and medium enterprises in applying for financing at Bank Syariah Indonesia, not only that, Bank Syariah Indonesia also plays an active role as a consultant for its customers and often holds entrepreneurship guidance, Bank Syariah Indonesia, the Jambi branch office, Gatot Subroto, conducts canvassing every day or goes directly into the field to spread brochures as well as reducing installments when customers are affected by natural disasters. The constraints of Bank Syariah Indonesia Gatot Subroto Jambi branch office in channeling financing to the Halal Industry Micro, small and medium enterprises, namely defects in the name of the customer concerned due to late payment of bills, problems when completing administrative requirements files because if one of the requirements is not completed then the financing cannot be continued , business constraints that are already running but the customer is dishonest regarding customer financial information, accounts payable or reports about business activities that the customer is running, and constraints from the bank itself, namely when the customer data input system has an error while doing financing.

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.

Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6..   Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Effectiveness of Accounting Information Systems, namely Information Technology Sophistication, Management Participation and Knowledge of Accounting Managers, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Sophistication affects the Effectiveness of Accounting Information Systems; 2) Management Participation affects the Effectiveness of Accounting Information Systems; and 3) Knowledge of Accounting Managers affects the Effectiveness of Accounting Information Systems.