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Recording income and expenses in running a business is something that must be applied when carrying out a business activity. Notes or books are very important in human life in rewriting to be used as a reminder and to record important things. Financial Recording is very important as a business actor but many MSME actors forget this. The importance of digital financial literacy can help record financial transactions and make it easier to recap product sales data, then an innovation emerges. An application on the smartphone Buku Khas. Therefore, the purpose of this Community Service is to educate and teach MSME actors to use the Special Book Application. The results of the study show that there are still many MSME actors who still record finances by writing them in a book, therefore the researcher is conducting community service with the theme of introducing technology to MSMEs in order to facilitate business continuity.

Populasi penelitian ini berjumlah 45 orang. Populasi diambil dari seluruh karyawan PT. Federal Internasional Finance Kabupaten Tapanuli Tengah. dikarenakan jumlah populasi dibawah 100 orang, maka penulis mengambil seluruh jumpa populasi untuk dijadikan sampel sebanyak 45 orang. Jenis data yang digunakan dalam penelitian skripsi ini adalah jenis data subjek dan sumber data bersifat primer. Hasil uji instrumen diperoleh hasil antara variabel X dan Y setiap butirnya dinyatakan valid karena nilai Corrcted item total lebih besar dari nilai r kritis (0,30) dan antara variabel X dan Y dinyatakan reliabel karena Cronbach Alpha berada diatas 0,60. Dari uji analisis asumsi klasik diperoleh data penelitian terdistribusi normal karena pada grafik histogram berbentuk lonceng, pada grafik P-P Plot di atas, dapat terlihat sebaran data dekat dengan garis diagonal dan pada hasil uji statistic kolmogorov- smirnov menunjukkan nilai sig. 0,200, hal ini berarti nilai sig lebih besar dari 0,05 yang artinya seluruh data yang digunakan dalam penelitian ini terdistribusi  normal) Dari hasil pengujian data, diperoleh hasil nilai t hitung < t tabel maka Ha diterima dan H0 ditolak. berdasarkan hal tersebut, maka hipotesis yang diajukan dalam penelitian ini diterima.

This study aims to determine the effect of financial and digital literatures and financial management on the performance of UMKM. This research used quantitative research using associative approach. Data collection was carried out by distributing questionnaires to 30 respondents of UMKN business actors in Cilacap District. The data analysis method used is quantitative analysis using Path Coefficients Test, Modes of Goodness Test, and Hypothesis Testing. Path coefficient value of the influence of financial management on the performance of UMKM. The results of the linear test and the output of column coefficients and T-tables are known that financial management has a significant effect on performance as seen from the p value 0.005 <0.05. Good and correct financial management will provide benefits and advantages for  UMKM  actors.  Several  related  institutions  can  provide  financial  and  digital  literatures training assistance. Training not only provides theoretical knowledge but also provides activities such as workshops and mentoring continuously.

Suppliers play an important role in determining product quality, costs, product development, and access to finance for companies. If the company is less selective in choosing its suppliers, the costs incurred may become ineffective. This study aims to develop or design a supplier selection model for non-critical items in Fast Moving Consumer Good companies. In this study, a literature review approach is used by examining 10 journals that have discussed supplier selection procedures. Each journal used as a basis for this study also has different problem objects, models, variables, methods and results. The results of the cross-reference analysis are used to design a procedural model for selecting suppliers for non-critical items. The design of the non-critical item supplier selection model uses several criteria which will later be used as the basis for selecting non-critical item suppliers. From several journals that have been studied, several criteria are obtained that are in accordance with the company that the researcher will conduct research, and will later be re-elected according to the company's needs. This study aims to develop or design a supplier selection model for non-critical items in FMCG (Fast Moving Consumer Good) companies. By using the F-AHP (Fuzzy – Analytical Hierarchy Process) and TLS (Traffic Light System) model, companies that have never had a procedure for selecting suppliers for non-critical items can carry out this procedure so that in the future this procedure can become a standard in companies in terms of choosing supplier.

Tujuan penelitian ini adalah untuk mengetahui bagaimana penilaian kinerja keuangan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance dinilai berdasarkan rasio keuangannya dan bagaimana penilaian kinerja keuangan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance jika dibandingkan antara rasio keuangan dengan rata-rata industri. Teknik analisa yang digunakan dalam penelitian ini adalah rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, dan rasio pasar. Data yang digunakan adalah data sekunder yang berupa laporan keuangan dari perusahaan BFI Finance, Adira Finance, WOM Finance, dan Buana Finance selama periode 2019-2021. Berdasarkan penelitian yang dilakukan, maka hasilnya dapat diketahui sebagai berikut, dilihat dari rasio keuangan secara keseluruhan penilaian kinerja keuangan BFI Finance memiliki prospek pertumbuhan yang tinggi daripada ketiga perusahaan lainnya. Sedangkan dilihat dari perbandingan rasio keuangan dengan rata-rata industri, kinerja keuangan BFI Finance dan Adira Finance memiliki prospek pertumbuhan tinggi daripada kedua perusahaan lainnya.

Investment is important part of development economic, especially on increase of economic growth. Through investment, various of production facilities will be provide, thus will give optimally production output and value added, as a result can improve the economic growth. Invesment activities can be done by two main sectors, government and private. Majority of government investment commonly to finance physical and non-physical development that could not be conducted by society. Lack of capital in government sector influence low of encourage on physical infrastructure as driving of business and economic activieis. That condition will impact on private investment. This study will explain the effect of investment variables and another economic variables, such as economic growth, human development index, inflation in Indonesia.

The purpose of this research is to systematically review the literature published ini past 42 years on behavioural biases in investment decision making. This paper highlights the major gaps in the existing studies on behavioural biases. It also aims raise specific questions for future research. The design of this research employ systematic literature review (SLR) method in the present study. The prominence research is assessed by studying the year of publication, journal of publication, country of study, types of statistical method, data collection technique and content analysis on literature on behavioural biases. The present study is based on 41 selected articles published in peer review journals between 1980 and 2022. The result show that much of the existing literature on behavioural biases indicates the limited research in developed economies in this area, the dominance of the primary data on data collection technique, the lack of empirical research on individuals who exhibit herd behaviour, the dominance theory used in the existing literature on behavioural biases in investment decision making is prospect theory.

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.

Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19

Technological developments and increasingly high business competition make MSME actors must have a good marketing strategy to be able to compete with their competitors. This research was conducted to determine the marketing strategy carried out by Ledys Cake SMEs in facing competition in the digital era. The research method in this study uses a qualitative approach through structured interviews with business actors. The results of the study show that MSMEs provide added value and differentiation to the products and services provided, while in terms of price, they apply competitive prices. The application of technology is more widely used in culinary businesses through websites and social media to establish good relationships and communicate with consumers. The researcher concludes that there are several discussions, namely Strategy, Constraints and Solutions. The strategy carried out by MSMEs is that there is a 4P (Product, Promotion, Price, Place) mix. Product strategy in the form of innovation, promotion strategy in the form of price discounts, price strategy for every purchase of cake will get a bonus, and place strategy in the form of flexibility in sending cake orders, so as to maintain and improve the quality of the taste of the cake. Although there are financial constraints and product raw materials, we can still find solutions and alternatives, namely by managing finances and using raw materials efficiently. Then, MSME solutions by maintaining cash flow, product innovation, maximizing social media and delivery services

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management   at   the   Faculty   of   Economics,    Indonesian   Christian University,  Toraja.  This  research  utilizes  quantitative  methodologies. There  are 1,845  students  enrolled  in the Faculty  of Economics  at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires  utilizing the probability sampling approach, proportionate  stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the  study  indicated  that  financial  literacy  did  not  have  a  significant positive influence on the personal financial management of students, whereas the hedonistic  style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

This activity aims to provide solutions for partners in dealing with Small and Medium Enterprise (UMKM) problems in tourist villages. Jembrak Village is a village in the Pabelan sub-district, Semarang, Central Java. The characteristics of this village are advanced and the beautiful environment is still there. Jembrak Village is about management and marketing. The management itself is how to manage Small and Medium Enterprises (UMKM) themselves in terms of the lack of community interest, ignorance of finance, management systems, and marketing. The remarketing is online marketing, where most of the owners of Small and Medium Enterprise (UMKM) find it difficult to use applications and online marketplaces, methods of proper promotion, and to administrative issues related to the use of social media to market their products. For this reason, the PKK Community Service team carried out activities including: 1) Observing Small and Medium Enterprise (UMKM) targets, 2) Conducting outreach about the Product Management and Marketing, 3) Provide a direct training on Product Management and Marketing, 4) Monitor and evaluate UMKM Pioneers in Jembrak Tourism Village. The implementation of this community service activity has gone well. Thanks to the cooperation between the committee and the support of various parties. However, there were a number of things that were noted after the activity took place, namely, the training participants needed ongoing assistance after this activity, because there were still many training participants who were unable to manage UMKM.

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.

The financial planning of the Ahwal Al-Syakhshiyah Study Program Student Association at the Muhammadiyah University of Buton must be carried out through financial administration. Financial planning takes into account a number of variables, including projected sales, pro forma reports, asset requirements, economic assumptions, and how investments are financed. Budgeting, spending, and saving for the future can all be done through financial planning. The method of activity used is the method of lectures, discussions, questions and answers, assignments, practice and training. The results of this dedication show that the Pre-test understanding of organizational financial administration found that 1 student (14.28%) got the very low category, 2 students (28.57%) got the low category, and 4 students (57.14%) got the moderate, and there was an increase after the Post-test on understanding organizational financial administration found that 2 students (28.57%) got the medium category, 4 students (57.14%) got the high category, and 1 student (14.29%) got very high category. This means that the implementation of this activity can improve and develop the organizational financial administration of the Ahwal Al-Syakhshiyah Study Program Student Association, Muhammadiyah University of Buton.

Perusahaan pembiayaan merupakan perusahaan yang memberikan pinjaman dana kepada calon debitur dengan jaminan tertentu seperti halnya PT. Internusa Tribuana Citra Multi Finance Cabang Medan. Dalam bisnis ini sering kali dana perusahaan tertanam karena debitur yang menunggak. Oleh karena itu pihak perusahaan mempunyai petugas lapangan yang berfungsi untuk melakukan penagihan ke rumah debitur serta melakukan penarikan atas unit pembiayaan yang sudah melewati batas wajar dari waktu pembayaran. Pelaksanaan aktivitas penagihan yang dilakukan pasti berhubungan dengan keselamatan kerja setiap petugas lapangan. Permasalahan keselamatan kerja seperti pemukulan yang dialami petugas lapangan berdampak pada pelaksanaan penagihan yang dilakukan. Hal ini mengakibatkan proses penagihan menjadi kurang maksimal karena petugas merasa was-was akan keselamatannya. Selain itu lingkungan kerja juga berdampak pada kinerja karyawan, seperti kurangnya ruangan kerja yang membuat karyawan tidak leluasa dalam bekerja, hubungan yang kurang baik mempengaruhi proses komunikasi dalam pengambilan keputusan serta pengarsipan dokumen yang tidak rapi akan mempengaruhi proses pencarian dokumen. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh keselamatan kerja dan lingkungan kerja terhadap kinerja karyawan PT. Internusa Tribuana Citra Multi Finance Cabang Medan. Metode analisis yang digunakan adalah metode analisis deskriptif kuantitatif. Populasi dalam penelitian ini adalah 51 orang yang merupakan karyawan PT. ITC Multi Finance Cabang Medan dan juga sebagai responden. Metode pengumpulan data dilakukan dengan wawancara, penyebaran kuisioner, dokumentasi dan studi pustaka. Variabel diukur dengan skala Likert. Model analisis data yang digunakan untuk menjawab hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara serempak bahwa keselamatan kerja dan lingkungan kerja tidak berpengaruh secara signifikan terhadap kinerja karyawan PT. Internusa Tribuana Citra Multi Finance Cabang Medan, dan secara parsial tidak berpengaruh terhadap kinerja.

The purpose of the study was to determine and analyze the effect of GCG, CSR, and Financial Performance on Share Value. The research location is a Banking Company listed on the Indonesia Stock Exchange. The number of samples in this study was 120 financial reports. The method used is panel data regression analysis. The results showed that GCG has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange, CSR has a positive effect on the value of shares in banking companies listed on the Indonesia Stock Exchange and PER has no effect on the value of shares in banking companies listed on the Indonesia Stock Exchange.

A finance company is a company that provides loans to prospective borrowers with certain guarantees such as PT. Internusa Tribuana Citra Multi Finance Medan Branch. In this business, company funds are often embedded because of debtors who are in arrears. Therefore, the company has a field officer who functions to collect debtor's house and make a withdrawal of the financing unit that has exceeded the reasonable limit of the time of payment. The implementation of billing activities carried out is definitely related to the work safety of each field officer. Work safety issues such as beatings experienced by field officers have an impact on the implementation of billing. This resulted in the billing process becoming less than optimal because the officers were worried about their safety. In addition, the work environment also impacts on employee performance, such as lack of work space that makes employees not free to work, relationships that are not good affect the communication process in decision making and document filing that is not neat will affect the document search process. The purpose of this study was to determine the effect of work safety and work environment on the performance of employees. The analytical method used is quantitative descriptive analysis method. The population in this study were 51 people who were employees of PT. ITC Multi Finance Medan Branch and also as a respondent. The method of data collection is done by interviewing, distributing questionnaires, documentation and literature. Variables taken with a Likert scale. The data analysis model used to answer the hypothesis is multiple linear regression analysis.The results showed that simultaneously the work safety and work environment did not significantly influence the performance of PT. Medan Branch Internusa Tribuana Citra Multi Finance, and partially has no effect on performance.

Penelitian ini bertujuan untuk mengetahui pemahaman nasabah terhadap Pembiyaan Syariah  pada PT. Amanah Finance Makassar. Penelitian ini menggunakan dua pendekatan, yaitu pendekatan kaulitatif dan Jenis penelitian yang digunakan dalam menganalisis pemahaman nasabah terhadap kontrak syariah pada Lembaga Keuangan Mikro Syariah menggunakan metode penelitian deskriptif kuantitatif dengan metode analisis skala likert dan uji chi square. Dalam pengamatan awal penelitian, tampak pemahaman nasabah terhadap kontrak bisnis syariah pada Lembaga Keuangan Mikro Syariah dipengaruhi oleh banyak faktor, yang secara umum dapat dikategorikan menjadi: (1) variabel demografi (2) varabel ekonomi-kelembagaan, (3) variabel pelayanan-kelembagaan, (4) variabel substansi kontrak bisnis syariah, dan (5) variabel sosial budaya masyarakat. Variabel-variabel tersebut dianalisis dengan pendalaman atas substansi teori pemahaman, dan teori Pembiyaan syariah, PT. Amanah Finance Makassar.

The financial system plays an important role in the economy. An unstable financial system will be vulnerable to various problems that disrupt the rotation of a country's economy and be vulnerable to economic problems such as the global crisis in various countries. The problem that occurs is the occurrence of Covid-19 causing various fluctuations in the level of inflation, money supply, imports, the occurrence of unstable inflation from January 2019 to August 2021, low inflation resulting in a decrease in imports and an increase in the money supply in Mexico. , Vietnam, Philippines, Hongkong, Indonesia, Canada, Malaysia, Singapore, Peru, and China. The analytical method in this study uses the ARDL Panel (Autoregression Distributed Lag) approach. The ARDL Panel Model determines which country models from APEC countries are able to control long-term financial system-based economic fundamentals in Mexico, Vietnam, the Philippines, Hong Kong, Indonesia, Canada, Malaysia, Singapore, Peru, and China and the Different Test for modeling the impact of covid-19 19 on the economic fundamentals of the financial system. The results of the research found the ARDL Panel prediction model in modeling the impact of Covid-19 on economic fundamentals in the financial system. The main Leading Indicator of variable effectiveness in controlling Inflation In TAPEC is JUB where Vietnam, the Philippines, Hong Kong, Japan, Malaysia, Singapore, Peru and China have a significant influence in controlling Inflation. Then overall in the long term (Long Run) it turns out that only the JUB and CDV variables have an effect on INF In TAPEC, while in the short term (Short Run) it is JUB that influences Inflation In TAPEC.