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The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

Financial management must start from household management first because household financial management is already good, this will advance Micro, Small and Medium Enterprises (MSMEs) because society already has a basis for keeping financial records. The service aims to help and analyze and provides solutions to sources of business financing funds and provides new insights into accounting and digital financial technology that can be implemented into simple financial bookkeeping for households and MSMEs. Financial planning in the household can be done by identifying financial conditions (what assets we own and has the potential for great value in the future), determines desires, determines main desires. When determining your desires, you need to do three things, namely making all the desires you want to achieve now and in the future, what you want and what you need, writing down the funds needed and the time to achieve them. The next step is to determine the main desires. Practical financial management strategies that need to be implemented by MSME players are as follows: (1) administering receivables, (2) administering accounts payable, (3) administering inventory, which has a strategic role for both businesses operating in trade sector. (4) Cash administration, useful in providing information about the amount of cash coming in and cash going out.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

Geographically, Kadirejo village is located to the south of the Karanganom sub-district capital, which is still an integral part of the Klaten Regency area with a distance of 2 km from the sub-district capital and 7 km from the district capital, while from the provincial capital it is around 100 km. The Kadirejo village government has several parts of land that will have no access due to the closure of the Solo – Jogja toll road. To get around this, the Kadirejo Village Head wants to create a new tourist spot in the form of a Tiban market and fishing pond so that the village remains busy and increases the village's cash fund income through Bumdes. For this reason, the village head collaborated with academics to participate in planning the idea. The purpose of this community service is to help the community provide a brief description of partner problems and the goals of community service. The methods used are field surveys, data processing and reports. The final result is suggestions or recommendations regarding parking patterns and types of access roads to the tourist location in question. The recommended parking pattern is an island parking pattern with a type A fishbone shape (60° angle), and the road type is paving.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.

This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.

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.    

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

Schools will receive assistance from recipients of boss funds at school X implementing a program from the government to provide BOS assistance to underprivileged school children in School X. The Bos Assistance Program is a government assistance program in the form of providing cash to underprivileged school children or families capable. Implementation of the program aims to improve the welfare of the less fortunate. Currently, the distribution of Bos Fund Assistance is considered to be still not on target and does not meet the criteria that are used as benchmarks for the people who will receive the assistance. The Naïve Bayes method is used in this case study to classify which children can and cannot afford school fees so that it can more easily select school children or families who are truly eligible to receive the Bos Fund Assistance. This study uses 20 data and 5 criteria including: name, age, gender, status, income, and beneficiary status. After conducting research with a total of 20 data and using the Naïve Bayes method, the results obtained were as many as 45% of underprivileged children and families who were eligible to receive Boss Fund Assistance and as many as 55% of children and families who were not eligible to receive Assistance Boss Fund..

This final project aims to explain the role of accounts receivable in handling delays in collection of receivables (invoices) at the Aruss Hotel Semarang. The data collection method used in this study is a study of secondary documents, so that accurate data can be obtained regarding the role of efforts to handle late collection of receivables. There are various causes for late payment of receivables, one of which is the length of time for disbursing funds so that payments exceed the due date given. The results that can be obtained from this study are that accounts receivable have an important role in maintaining hotel cash flow and overcoming delays in collecting receivables at the Aruss Hotel Semarang. Accounts receivable play an important role in maintaining the hotel's cash flow, one of which is to overcome how guests experience delays in paying. In addition, the role of other departments is no less important in collecting receivables from guests.

This research aims to enhance the productivity and profitability of the small-scale tempe industry in Malang City through the determination and utilization of optimal working capital. Effective management of working capital is crucial for businesses, particularly in relation to sales growth and the need for immediate and close funding of current assets. However, many tempe industries have yet to analyze their working capital requirements, hence this study is expected to contribute valuable insights for the relevant industry to develop their business. The average balance method and the cash inflow-outflow method were employed in this research to determine the required amount of working capital. The sensitivity analysis conducted on Pak Didiek Karim's tempe industry showed that a decrease in production capacity of up to 80% and an increase of soybean up to 60% is still profitable, but an increase in soybean prices can negatively impact profitability. Overall, this research provides a clear overview of the working capital requirements for small-scale tempe industries in Malang City.

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.

PT. Pos Indonesia is one of the first companies engaged in the field of freight forwarding services in Indonesia.  Companies need cash to run their business, pay off obligations and distribute dividends to investors.  Therefore, maintaining cash liquidity by establishing an internal control system for cash is the most important concern for the company.  The purpose of this study is to determine the supervision and control of the KCP ceiling at PT Pos Indonesia.  This study used a qualitative method with primary and secondary data collection.  The analysis that the researchers did was to use a Cause-Effect Diagram to map the constraints and causes of excess PAGU in KC/KCU.  The results in the study found that there were still several ManKug who did not know that PT.  Pos Indonesia implements a cross-subsidy system in which if the profit unit retains its funds, it will have a significant impact on units with a deficit.  The conclusion from this research is cause and effect (Fish Bone) that there are 6 factors that influence the advantages of PAGU in KC/KCU namely Method, Human Resources, Internal (material), External (environment), System, and Time factors.

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.