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In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This study aims to examine the implementation of public sector accounting in Indonesia through a literature review approach. The findings indicate that Indonesia has adopted the modified accrual basis as the foundation for public financial reporting, as stipulated in PSAP No. 01 of 2022. However, the transition towards a full accrual system still faces several challenges, including limited understanding of accrual concepts among government personnel, inadequate information technology infrastructure, and bureaucratic culture that remains cash-oriented. This study emphasizes that public sector accounting is not merely a financial recording tool, but also a crucial instrument for promoting transparency, public accountability, and sound public financial governance.

Murabahah, salam, and istishna' are types of sale and purchase transactions that have conceptually been recognized and applied as contract options in Islamic financial institution products. The National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as the authority in issuing Islamic economic and financial fatwas, has issued rulings concerning these three types of transactions, in which various hadiths on legal rulings (ahkam muamalah) are cited as the basis. This paper aims to examine these hadiths from the DSN-MUI fatwas on murâbahah, salam, and istishna' through two perspectives: the analysis of authenticity (takhrij hadith) and the interpretation of substance (meaning analysis). The results indicate that these hadiths broadly cover key principles of sharia contracts such as mutual consent (ar-ridha), permissibility (al-ibâhah), and public interest (al-mashlahah); the notion of blessings in non-cash transactions (classified as weak hadith majhul category); prohibition of debt payment delays by those able to pay; and the permissibility of salam transactions and down payments (classified as weak hadith mursal category).

This study analyzes the effect of sales growth and capital intensity on operating cash flow at PT Sumber Alfaria Trijaya, Tbk during the 2013–2024 period. The research problem raised is whether sales growth and capital intensity have a significant effect on the company's operating cash flow. The purpose of this study is to prove the relationship between these two independent variables and operating cash flow, thus providing a basis for managerial decision-making in Indonesian retail companies. The data used in this study are secondary data in the form of annual financial statements of PT Sumber Alfaria Trijaya, Tbk over the last eleven years. The method used is a quantitative approach with regression analysis, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. The results show that the residuals are normally distributed, the regression model is free from multicollinearity and heteroscedasticity, but there is positive autocorrelation in the residuals. Simultaneously, sales growth and capital intensity are proven to have a significant effect on the company's operating cash flow. These findings emphasize the importance of efficient management of sales growth and capital intensity in maintaining the stability of operating cash flow.

Penelitian ini dilaksanakan di Zao Martial Art yang merupakan salah satu usaha industri konveksi yang bergerak dalam memproduksi seragam dan perlengkapan alat-alat taekwondo yang terletak di Jl. Raya Manyaran-Gunungpati, Cepoko, Kec.Gunung Pati, Kota Semarang. Perhitungan penerimaan dan pengeluaran kas setiap bulannya menggunakan Microsoft Excel dan untuk pencatatannya masih menggunakan tulis tangan pada selembar kertas. Belum adanya sistem informasi berbasis dekstop yang dapat memudahkan bagian pencatatan dan perhitungan penerimaan serta pengeluaran kas pada Zao Martial Art. Sistem informasi berbasis dekstop ini bertujuan untuk membantu mengelola pencatatan data serta perhitungan penerimaan dan pengeluaran kas. Pengumpulan data untuk penelitian dilakukan dengan beberapa opsi, diantaranya wawancara, observasi dan studi pustaka. Sistem ini dikembangkan dengan Microsoft Visual Studio 2013,  Xampp, MySql. Perancangan sistem menggunakan UML (Unifed Modeling Language) dengan metode R&D (Research and Development) sebagai metode pengembangannya.