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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.

Recording of financial reports is a form of bookkeeping both manually and digitally for all financial activities in every business that is being carried out.  Bookkeeping is the recording of financial transactions carried out during the business. Recording of financial reports is very important for MSME actors.  One of the benefits of recording financial statements through simple bookkeeping for MSMEs is being able to find out the progress of the business or business being run so that they can control the costs incurred in operating the business and can find out the profit or loss earned while the business is running.  The method used in this activity is the counseling method which is contained in socialization activities regarding procedures for recording financial reports through simple bookkeeping for MSMEs.  The result of this activity is to provide new insights and knowledge for MSME actors in the Blitar Village regarding the importance of recording financial reports through simple bookkeeping and the stages in carrying out simple bookkeeping.  After holding this socialization activity, it is hoped that it can provide benefits for MSME actors in the Blitar Village to make financial recording reports so that they can minimize losses in the businesses they run.

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.  

This activity was carried out to provide training and assistance regarding the recording of financial transactions that exist in the Kayu Mulia Barokah UMKM. This UMKM is located in Purworejo Regency, Central Java. Recording of financial transactions carried out by UMKM Kayu Mulia Barokah is still done manually and combines the owner's personal finances and company finances, so that the owner cannot know clearly how much profit is generated. This happens because business owners do not understand the basis for recording financial transactions and the importance of financial reports. Based on these problems, training and assistance were carried out for recording financial transactions at UMKM Kayu Mulia Barokah.

Technology is developing very fast, until now it has entered the digital era. Where UMKM actors are expected to be able to adapt and utilize technology for business progress. However, in reality, many UMKM actors find it difficult to adapt technology, so they still use manual methods which are less effective. Therefore, the purpose of this service is to help the UMKM Batako Business named UD Lancar Rejeki located in Krogowanan Village, Sawangan District, Magelang Regency, so that they can record their business financial transactions digitally using the BukuKas application via Smartphone. In its business processes, financial transactions at UD Lancar Rejeki are still recorded in a simple manner and are not in accordance with a standard structure. The method used in this activity is the direct mentoring method, which starts with providing socialization on the use of the Cash Book application, then direct practice until it is successfully implemented. Activities carried out smoothly and can provide insight and train the skills of partners in implementing digital-based financial reports. After the training activities are completed, partners are able to use the Cash Book application in recording transactions, making financial records and financial reports, and can find out the cost of goods sold and profit and loss

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.

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 implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

In an agency that has not used an Information System, usually the preparation of the report is often not on time and the presentation of the report often experiences errors in recording the nominal amount of the transaction. Fulfillment of the information needs of the management at a certain time cannot be fulfilled because the data is still in the form of a lot of paper archives, so that in searching for the data it is difficult, therefore agencies can experience delays in providing transaction report data to superiors. An agency must use a lot of computers as a means of supporting the office. In order to assist in maximizing management performance in matters of financial reporting. In this case agencies can take advantage of several applications that can be used, one of which is an Information System that can assist in recording financial transactions. Information systems that must be able to include a series of collections - a collection of reports on cash source activities and a summary of receipts, cash disbursements for a certain period to present information on the use of cash with the aim of reporting to internal parties as a basis for making decisions about plans for the future.

. As for the procedures for buying piled up land, consumers must first buy a D.O (Dilevery Order) card at the cashier according to the size of the fleet being brought (large or small) then process the payment, then the fleet enters the loading process queue, then the D.O card is given to the operator excavator for loading piled up soil into the fleet tank, after the loading process is complete the fleet leaves. After receiving payment money from consumers, the cashier records sales transactions in the sales transaction book and then re-records the administration section into the master book for reports on the production of sales results which will be given to the person in charge. As long as the sales data management system is still recorded manually by the administration into the ledger, this risks causing delays in the preparation of reports because all sales transactions have to be re-recorded. Data is lost (stolen or corrupted). When sales files and sales reports are needed for re-checking, officers will have difficulty finding files in the master book, because they have to open the pages of the main book which are quite thick. There was a problem in September 2018 where the daily sales report was damaged by rain and the cashier had to re-record all daily transactions.

This research was conducted with the aim of knowing legal protection for consumers for skincare products without a marketing authorization that are sold online. This study uses normative juridical research methods, namely using data collection techniques through library research or using secondary data. Among them are official documents, books, research results, in the form of reports. In this study, it was concluded that consumers who have experienced losses as a result of skincare products without marketing authorization can take legal action through the courts or outside the courts. However, this legal protection is still underutilized by consumers in the event of a problem, so that the UUPK becomes less effective, because compensation is given within seven days after the transaction. If this provision is maintained, it will be difficult for consumers who experience losses to obtain protection. This is because the negative effects of using skincare can occur after seven days.

The development of technology today has become something that is universal and can be used in various human lives. One of them is in business. In today's era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality in service. In this case, Toko Maju Jaya is used as a place of research, because in this place the system that is carried out is still manual and has not been managed properly, so errors often occur in making reports and in processing stock items. The purpose of this study is to provide convenience during the processing of sales, purchase transactions, goods data, supplier data and customer data, minimizing errors in recording. The research method used in this research is using the R&D (Research and Development) method. This method is used to produce a certain product that is analytical and can be tested for effectiveness so that it can be used in the wider community. In designing the system the tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observations, interviews, and literature studies. The database application development tool uses MySQL and the programming language uses Visual Basic 6.0. With this information system transaction data processing can be done computerized so as to reduce errors in reporting.

The development of technology today has become something that is universal and can be used in various human lives. One of them is in business. In today's era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality in service. In this case, Toko Maju Jaya is used as a place of research, because in this place the system that is carried out is still manual and has not been managed properly, so errors often occur in making reports and in processing stock items. The purpose of this study is to provide convenience during the processing of sales, purchase transactions, goods data, supplier data and customer data, minimizing errors in recording. The research method used in this research is using the R&D (Research and Development) method. This method is used to produce a certain product that is analytical and can be tested for effectiveness so that it can be used in the wider community. In designing the system the tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observations, interviews, and literature studies. The database application development tool uses MySQL and the programming language uses Visual Basic 6.0. With this information system transaction data processing can be done computerized so as to reduce errors in reporting.

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.  

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.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.

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

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

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