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Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.

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 basic knowledge and strategies of microenterprise actors are important to help them manage and develop their businesses more effectively. The following section presents basic knowledge and strategies that may be useful for microentrepreneurs. Knowledge of the concepts, characteristics and challenges facing microenterprises, including resource constraints, access to capital and scale of operations. Understanding the local market, competitors, consumer trends and purchasing behavior can help determine the right marketing strategy. Basic issues of financial management, Hopefully, SWOT analysis can help business stakeholders reassess the internal and external factors of the business.

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

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.

In 2019-2020 employee productivity decreased and there were fluctuations in the performance assessment of Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees, because there were obstacles in implementing training programs which had an impact on employee performance. This research aims to analyze the effectiveness of training programs in improving performance at the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD), as well as analyzing supporting and inhibiting factors for the implementation of training programs in improving the performance of Regional Revenue, Financial and Asset Management Agency (BPPKAD) employees. ) Gresik Regency. This research is qualitative research using primary data and secondary data. Data collection techniques in this study were through interviews and observations. The selection of informants in this study was carried out using purposive sampling method. In this research, as stated by the three informants, it can be said that the implementation of the training program at the Regional Revenue, Financial and Asset Management Agency of Gresik Regency can be said to be quite effective in improving agency performance, especially in the scope of the Gresik Regency Regional Revenue, Financial and Asset Management Agency. which can be seen from several responses and results of employee performance which can be considered quite productive and good enough. There are several shortcomings in the implementation of this training program. There are obstacles in its implementation, namely in the form of budget funds spent on this training program which are considered to be insufficient due to the Covid-19 pandemic outbreak, which basically requires the implementation of this program to be minimized. One effort can be made to ensure that the implementation of the training program continues, managing the existing budget as well as possible by providing training programs to employees in accordance with the AKD (Training Needs Analysis) that has been determined, so that the budget spent is not wasted or wasted. . Apart from the Regency/City APBD, training programs can also be obtained through the bidder APBN from the ministry, Bappenas. This research contributes to employees being able to maintain a sense of responsibility in their duties where training programs are provided to obtain the skill requirements needed to carry out employee duties and have employee motivation or goals to take part in the training program. This research was only conducted on employees of the Gresik Regency Regional Revenue, Financial and Asset Management Agency (BPPKAD).  

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.      

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

A country's economic indicators can be seen from the level of public awareness regarding investment and saving. UNIBA Surakarta Community Service is held in Segaran Delanggu with the aim of providing literacy regarding financial management to the general public, starting from early childhood to adulthood. The method used is to approach the community through socialization and provide directions and provide examples that are easy to understand. There are three stages in community service, including the planning stage, the implementation stage, and the evaluation stage. From the activities that have been carried out by the service team, it can show results with an increase in community understanding and awareness of the importance of investment, especially gold and land investment. In addition, there is an increase in the interest of young children to save by setting aside the pocket money they have. With the education that has been given when the activities are carried out, it is hoped that the community will be able to manage their finances better.

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.

The purpose of this Partnership Program for People is to provide Appropriate Technology for Small Businesses engaged in flower plant nursery. The target of this partnership program for the community is business owners in the field of flower plant nursery. The problem faced by flower plant nursery SMEs is the absence of appropriate equipment or technology in supporting flower plant nursery activities, besides that business management practices have not been touched in doing business, for example simple financial painting and promotion through social media. The proposer of the partnership program in the community agreed with partners to procure appropriate technology in the form of water reservoirs in the implementation of flower plant nurseries, in addition to providing training and assistance in business management and promotion. The operation of the water reservoir will facilitate watering of flower plant seedlings, so that productivity increases. The provision of business management training and assistance has also increased its sales turnover, so that the welfare of flower plant nursery SMEs can be better.

This study aims: a) To find out the preparation of the Draft Village Revenue and Expenditure Budget in Panda Village, Palibelo District, Bima Regency. b) To find out the discussion and agreement of the Draft Village Revenue and Expenditure Budget in Panda Village, Palibelo District, Bima Regency, The type of research is descriptive qualitative. The data collection techniques used were interviews, observation, and documentation. The informants were the village head, secretary and staff/employees of Panda Village, administrators of village social institutions, community leaders, religious leaders, and Rukun Tetangga. Determination of informants using purposive sampling technique. The analysis technique is descriptive qualitative analysis, which starts from data reduction, data display, and verification and conclusion making: First, based on the activities of preparing the Village APB Draft as part of the mechanism or stages of preparing the Village Budget (APB) in Panda Village, the results are in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia Number 7 of 2021 concerning Priorities for the Use of Village Funds in 2022, and Bima Regent Regulation Number 38 of 2018 concerning Village Financial Management).

This qualitative study aims to investigate the level of financial literacy and management proficiency among Micro, Small, and Medium Enterprises (MSMEs). The research employs a descriptive qualitative research design to explore the perceptions and practices of MSME owners or managers regarding financial matters. A purposive sampling technique is utilized to select participants, focusing on MSMEs operating in diverse industries and geographical locations. Data analysis involves thematic analysis, enabling the identification of recurring themes and patterns in participants' responses. The findings of this study provide insights into the financial knowledge and skills of MSMEs, highlighting potential areas for improvement and intervention. Ultimately, this research contributes to the understanding of the financial behaviors and challenges faced by MSMEs, aiding policymakers and stakeholders in developing targeted support programs and initiatives.    

The background of this research is that the performance of the employees of the Financial Management Agency and Regional Income Management in the City of Banjar has not been maximized due to the lack of training, one of which is asset management and service delivery by employees who tend to be less focused and slow resulting in organizational plans or targets not running optimally because of the cycle time is not quite right. The formulation of the problem posed in this study is as follows: 1. What is the effect of training on employee performance? 2. How does work motivation affect employee performance? 3. What is the influence of training and work motivation simultaneously on employee performance at the BPKPD in Banjar City? The research method used is quantitative. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Training tends to be good and employee performance is high, so training has a positive and significant effect on employee performance. This means that the better the training, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be high and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the higher the employee's work motivation, the higher the employee's performance at the Banjar City Regional Revenue and Financial Management Agency. 3). Training and work motivation tend to be good and employee performance is high, so training and work motivation have a positive and significant effect on employee performance. This means that the better the training and the higher the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

This community empowerment activity aims to identify optimal use of riverbank land through developing street vendor businesses (angkringan), empowerment focusing on social initiative programs and entrepreneurial training. The methods used to empower angkringan traders include field visits (observations), focus group discussions, and outreach, the activities of which begin with an analysis of land potential along the riverbanks in Sampangan Village. The activity partners are street vendors (angkringan) located around the banks of the Sampangan river, consisting of three groups, namely a group of immigrants, a group of housewives and a group of youth who manage modern angkringan businesses. The results of empowerment for angkringan traders were identified, among others, by carrying out social initiatives, namely entrepreneurship training which covers three main aspects, including marketing, financial management and product development.

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).    

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.  

The development of financial management was pioneered by the behavior of a person in the decision-making process. Financial management must lead to responsible financial behavior so that all finances for both individuals and families can be managed properly. Early financial planning will help a person to realize his life goals. A student is an age at the stage of self-development to establish attitudes and lifestyle behaviors and be able to carry out good financial planning by understanding financial literacy correctly. This research was conducted by distributing questionnaires via Google form to students at SMKN 1 Jetis who met the research criteria, namely ages 16-18 years. The research sample was 1256 students using a purposive sampling technique, so that 93 respondents were needed. The data analysis technique uses multiple linear regression data analysis with the help of SPSS 25. The results show that the financial literacy variable has a positive and significant influence on financial management behavior, lifestyle has a positive and significant influence on financial management behavior, and financial literacy and lifestyle variables simultaneously influence the behavior of financial management.