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Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The purpose of this study is to determine the Halal Ecosystem and Halal Literacy in the development of Sharia Economic Halal Regulations. This study explains the halal ecosystem as a whole and what is included in the halal ecosystem. In addition, it also discusses halal literacy in Indonesia. Halal literacy is very important for all countries to learn to prepare people to face an ever-changing financial system. People will need a more economical understanding to actively participate in a global economy that tends to change. The data analysis method in this research uses qualitative-descriptive analysis. Qualitative research is carried out to build knowledge through understanding and discovery, so it is expected to reveal a variety of information that is thorough and full of meaning, but also does not reject quantitative information in the form of numbers. The results of this study are that the ecosystem needed in improving the halal industry refers to the supply, demand and enabler approaches. From the supply aspect, the existence of the Indonesian halal industry sector (food, tourism, fashion, medicine, media and renewable energy) has prepared various products that can be consumed by the public with a halal label. Government support provided, both as regulators, executors and evaluators, is needed as an enabler component in the halal industry ecosystem. Products from the halal industry itself are experiencing quite rapid development, the halal food and beverage sector, the financial sector, tourism, fashion, cosmetics and medicines, media and entertainment, as well as other sectors such as health care and education.

Administrative financial education is an important component in the field of education to obtain educational facilities, including in Kober TK Islamic Center. Recording of acceptance and management of school financial administration at the Kober TK Islamic Center using handwriting or has not been computerized, which can result in a lot of bookkeeping, writing errors, and delays in financial reporting. In addition to the long recording process, data search also takes a long time, which can make it difficult for administrative staff to process acceptance and manage financial administration. Based on the problems in the Kober TK Islamic Center, it is necessary to build an information system that can assist in recording and managing financial administration. This information system creates using the MySQL database, the PHP (Hypertext Preprocessor) programming language, and Sublime Text for the text editor. the test server uses XAMPP, and the data used is obtained from Kober TK Islamic Center. The expected results of this final project are to assist employees in recording acceptance and managing financial administration efficiently. Then, for this project, it is hoped that it can also assist in the acceptance and management of financial administration in the Kober TK Islamic Center.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

SDS (Private Elementary School) Duri Indah Jakarta is one of the educational institutions which until now has not been computerized. Both in terms of payment and in terms of financial activities. Inputting and other activities are still done manually and recorded in a book as processing of student data. Data storage that is being carried out at this time is also still archived in a ledger, causing teachers and principals to have to record one by one the names of their students as a whole who have paid so that this can result in erroneous information regarding student payment and savings data and makes it difficult for teachers to find and provide the necessary data. Based on this, a web-based SPP and Savings payment system is needed. The stages of system development in making this information system use the prototyping method which starts from the planning stage, the analysis stage, the design stage, and the implementation stage, in the future it is hoped that the system created will make it easier for schools to control tuition payments and student savings.

Ethics in the banking industry plays a crucial role in maintaining integrity and public trust. This study aims to explore the role of ethics in preventing violations that could damage the stability of the financial system and the reputation of banks. Using a qualitative approach, this research employs case studies and literature reviews to analyze various cases of ethical violations in the Indonesian banking industry. The findings reveal that strong professional ethics can reduce the risk of fraud and moral hazard among bankers. However, challenges such as weak oversight and profit pressures remain significant factors influencing ethical breaches. Implementing sound corporate governance principles, enhancing ethics education, and tighter regulatory oversight are considered essential to strengthening banking ethics. This study concludes that by reinforcing commitment to ethics, the banking industry can increase public trust and support sustainable economic growth.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

This thesis aims to determine the effect of motor vehicle tax contributions, motor vehicle transfer fees and the number of residents on the local revenue of Sarolangun Regency in 2016-2020. This study uses independent variables, namely the contribution of motor vehicle tax, motor vehicle transfer fees and population. the dependent variable is local revenue. The data used in this study are primary data and secondary data. The primary data in this study were obtained directly from the research location, namely the regional financial and asset planning agency for Sarolangun Regency, and the one-roof administrative system (samsat) for Sarolangun Regency. and secondary data, namely reports on the realization of local own-source revenues, motorized vehicle taxes and transfer fees for motorized vehicles, and statistical data. 2016 is used to compare 2017 to 2020. This research is quantitative. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that the contribution of motor vehicle tax, motor vehicle transfer fee and total population have no effect on local revenue. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variable.

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

This research aims to determine the evaluation of internal control in the cash receipts accounting information system carried out by the company and the problems faced in evaluating the internal control system in the cash receipts accounting information system at the "XY" Clinical Laboratory, Semarang Branch. The method used in this research is a descriptive qualitative method. The data used is primary data. Data collection techniques are interviews and documentation. The results of the research showed that the evaluation of internal control in the cash receipt accounting information system at the Semarang Branch "XY" Clinical Laboratory was running well, which can be assessed from each cash receipt transaction which was checked by authorized officials, the recording of cash receipts was based on evidence. and complete documents. However, there are still obstacles that are faced, such as the front office being less careful in paying off patient payments, paying receivables that exceed the payment due date, and having multiple positions in the accounting department and financial manager which means that financial reports cannot be completed on time.  

Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

The current business era is experiencing massive changes due to the uncertainty of industry fluctuations and tight competition, making businesses enter the VUCA era. This makes business activists required to adapt to circumstances that are prone to change (Volatility), the uncertainty of circumstances (Uncertainty), circumstances full of complexity (Complexity), and floating circumstances (Ambiguity). Therefore, innovation is needed so that business actors remain active in facing the challenges of the VUCA era. Digital transformation brings many changes in the industrial world. Financial Technology has the potential to play a role in increasing financial inclusion and Business Sustainability. This study aims to systematically highlight the business model of financial technology from the relevant literature. The methodology used in this research is the study of literature. The results showed that the existence of Financial Technology has a positive impact on efforts to increase financial inclusion and Business Sustainability in the VUCA Era, which can be seen from the projected growth of Financial Technology, which has increased significantly. This research is expected to provide a view of the business world in observing the adoption of Financial Technology.

Recording financial transactions is an important activity that must be carried out by a business. In accounting, recording financial transactions is a fundamental thing that must be done. With these records, all business financial transactions can be accounted for and brought to the financial statements. Computerized technology using barcodes in payment transactions has the aim of increasing speed, accuracy, and service quality. In carrying out payment administration activities still using the manual system will have an impact on the Administrative officer having difficulty finding data on students who want to pay and the network (LAN) has not been implemented on the computer is also a problem at the research site, because to share data with the treasurer and principal becomes constrained, data can be damaged, lost or misused because its security is not guaranteed. In solving these problems, the researchers collected data and facts that existed at the research site, then designed a payment administration information that was in accordance with the needs of the school. In making Administrative Information System Integrated With Barcode Reader, researchers used Microsoft Visual Basic 6.0 programming language, MySQL Server database as data storage media and Subtime Text as tools to create source code. In the preparation of this application using object-oriented methods.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â