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The automotive industry requires fast and accurate sales services, particularly in vehicle credit simulation processes. At Mazda dealerships, credit simulations are still commonly conducted using conventional tools such as printed installment tables or static PDF documents, which often cause delays and calculation errors. This study aims to design and develop a mobile-based vehicle credit simulation application using the Human-Centered Design (HCD) approach and the Flutter framework. The HCD method was implemented through the inspiration, ideation, and implementation stages to ensure that the application meets the real needs of Mazda sales representatives. The application supports flexible credit calculations based on vehicle on-the-road price, down payment, loan tenor, interest rate, and insurance schemes, including All Risk and combination insurance. Usability testing results show that the proposed application significantly improves calculation speed, accuracy, and overall user experience compared to conventional methods. Therefore, the application effectively supports sales performance, minimizes human error, and enhances professionalism in automotive sales services.

Currently we have entered the era of digitalization or what is called the modern era. Technology is developing rapidly, especially in the field of online buying and selling that It makes it easier to access all the necessities of life. In Indonesia, there are many online sales and purchase applications, one of which is the Shopee application which provides various kinds of life needs ranging from food, clothes, household appliances and even tertiary needs (cars, motorcycles, and so on). Where shopee also provides various ways to pay, from on-site payment (COD system) when the goods are in the hands of the buyer, bank transfers, shopeepay transfers and even provides spaylater payments where this payment is made without having to pay immediately for the goods purchased or also called a credit system which of course is based on the terms and conditions that apply in the spaylater system. This research uses qualitative data, obtained from literature from various sources. The sources used are processed from the analysis of various journals, articles, reports and information related to the review of muamalah fiqh on the case of online purchases with credit system payments offered by Shopee through the "spaylater" feature.

This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future.

The increasing number of internet users makes Indonesia a very potential market for e-commerce. The growth of the middle class and the literacy rate of online buyers and sellers is also growing. E-commerce itself is not new, but its rise marks a new milestone for this industry in the country. Although it is growing quite rapidly, there is still one major problem that is preventing e-commerce in Indonesia from taking off, namely the problem of consumer trust in e-commerce sites. Consumers still do not trust the sales system with a non-physical buying and selling process, do not trust to provide credit card numbers to e-commerce services and are still afraid of fraud. However, this crisis of trust can actually be solved. One of the many ways is to use a payment service that has guaranteed security. Not all e-commerce can provide their own payment system, now there are many services that provide a secure payment system and are especially easy to apply to online stores. E-commerce players can use this payment system easily, quickly and which can improve the performance process in their online stores. However, the selection of services that provide a payment system must also be considered carefully. A secure payment system provider will provide a sense of security to prospective buyers, meaning that consumer trust must be built by e-commerce service providers so that consumers can be comfortable and do not encounter problems in making purchases and paying for products in the online stores provided.Security is important, the use of credit cards is widely highlighted because there are still many unpleasant incidents or fraud that occur due to the use of credit cards. Education on this security needs to be carried out continuously, because it will be related to consumer behavior.

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques.  Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

MSMEs are productive economic businesses run by individuals or small business entities to grow and develop their businesses in order to build the economy, so that MSMEs become the most important pillars in the Indonesian economy. The large number of competitors in the business world requires entrepreneurs to find strategies that can increase the sales cycle and fulfill the number of requests. Solusi Cash & Kredit is a company engaged in cash and credit sales of smartphones, furniture, and electronics. According to the owner of Solusi Cash & Kredit, Vivo smartphones are one of the best-selling brands on the market. The phenomenon that occurred in the company during August 2023 to June 2024 was the occurrence of fluctuations or instability in product sales levels. The purpose of this study was to determine the results of the comparison of sales forecasting with the Exponential Smoothingi and Least Square methods. The results obtained were that the exponential smoothing alpha 0.3 method had a MAPE value of 18.27% with a forecast value for the next period of 34 units per month. Alpha 0.5 had a MAPE value of 14.74% with a forecast value for the next period of 36 units per month. Alpha 0.7 had a MAPE value of 12.64% with a forecast value for the next period of 36 units per month. Alpha 0.9 had a MAPE value of 11.7% with a forecast value for the next period of 37 units per month. The least square method had a MAPE value of 7.2% with a forecast value for the next period of 41 units per month.

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.

Profitability is the ability of a company to generate profits in a certain period based on sales, investment, capital and asset. This study aims to determine the effect of liquidity and credit turnover on profitability partially and simulataneously at PT. BPT Artha Mitra Kencana in 2014-2023. The type of research used is quantitative research, with the sampling technique using saturated sampling. The research method used in this research is descriptive and associative method with the help of the SPSS 25 application. The results of this study indicate that partially the liquidity variable has a positive and significant effect on profitability, and credit turnover has a positive and significant effect on profitability. But simulataneously the variable of liquidity and credit circulation have a significant effect on profitability.

Banks are bodies or institutions that receive credit or loans. In banking finance we need to measure the asset ratio. Asset Ratio is the management of company assets in generating income which is used to evaluate the efficiency of financial management. The Asset Ratio includes a comparison between the company's total assets and the resulting income or net profit. Is the bank efficient in utilizing or using its fixed assets? One method for calculating a bank's asset ratio is the FixediAssets Turnover Ratioi (FATO) and Total AssetsiTurnover Ratio (TATO). Calculating these two analysis methods requires or involves all assets owned by the bank. a bank. In banking, the Fixed AssetsiTurnover Ratio (FATO) is a ratio that measures the effectiveness of a company in using its fixed assetiinvestments toigenerate net sales (services). Total Asset Turnover Ratio (TATO) is usually used to determine how effective a company's total assets are in generating income. From the results of the analysis of the financialistatements of PT. Bank Mandiri (Persero) Tbk in 2017-2021 can be concluded that the Company's activity ratio is still categorized as unfavorable. This is because the measurement of Fixed AssetiTurnover Ratio (FATO) and Total AssetsiTurnover Ratio (TATO) each year experiences fluctuations or is unstable or inefficient in managing fixed assets and total assets in supporting the Company's operations to generate income.

household industry or usually known quantity when UMKM  is an arising chance. Rephrase. This happens because there are very few job break. However, some UMKMs still have adversity determining the optimal  production abundance broad- based on accessible expedient, so  these troop cannot amplify. One of them is Bu Ida fruit juice, which consistently produces fruit juice according to crowd-pleasing orders of average consumer credit. admittedly utilize capital and basic materials enough, Ms. Ida's business is growing day by day. From this research, problems were distinguish and answer live needed, comprehend the employment of linear programming to determine the  sales abundance that absence to be optimized to attain maximum earnings from juice sales Ida's fruit. There are 6 (six) juices and 6 (six) ingredients. In this study, a simple method linear programming algorithm is applied to obtain an optimization model to maximize the  juice production quantity and obtain optimal profits. The POM-QM Windows application provides fast, accurate and precise  calculation results.

 Triartha Cipta Mandiri is a company that operates as a housing developer. PT. Triartha Cipta Mandiri (which is shortened to PT. TCM) moves side by side with PT. Rico Cipta Mandiri is located at Ruko Tangerang City Business Park, D/8, Jl. Raya Jendral Sudirman, Banten. Director of PT. Triartha Cipta Mandiri is Mr. Hamsir Siregar, S.H., M.H. PT. Triartha Cipta Mandiri has been established for 10 years with a Deed of Company Establishment from the Tangerang Regency Notary, Mr. Deni Nugraha, S.E., S.H., M.Kn. dated 25-09-2013 and has received approval from the Minister of Law and Human Rights of the Republic of Indonesia, as stated in his Decree dated 27-09-2013 Number: AHU-50281.AH.01.01 TAHUN 2013. So far, PT. Triartha Cipta Mandiri is expanding its wings in the field of selling subsidized houses. The name of the housing developed by PT. Triartha Cipta Mandiri is Granada Rajeg City which is located in Rajeg District, Tangerang Regency, Banten. Houses that sells by PT. Triartha Cipta Mandiri is a subsidized house by the government with a price of Rp. 168,000,000,- and the houses’ building area of ​​30 M2 and a land area of ​​60 M2. Inside the house there are 2 bedrooms and 1 bathroom. Houses marketing is carried out by deploying several marketing agents. Other than that, to carry out sales and purchases that have been agreed with consumers, PT. Triartha Cipta Mandiri entered into a credit agreement at Bank BTN Syariah. During 2023, house sales have reached 74 houses.

The increasing public interest in using the paylater feature on the Shopee application is still increasing and quite a few people do not understand their rights and obligations in using this feature. In order to provide certainty and protection for users and business actors, regulations are needed for paylater service providers. This research was created to analyze the form of agreement that arises in the implementation of sales and purchases using the Shopee Paylater feature, including the legal relationship between the parties to the transaction. The panel research method used is normative juridical which examines only library data or secondary data, which includes primary, secondary and tertiary legal materials. According to existing research results, the agreements that occur in Shopee Paylater transactions with users based on the analysis of Article 1313 of the Civil Code do not conflict and this agreement is valid as explained in Article 1320 of the Civil Code. This agreement can occur in transactions which are standard agreements, namely agreements where the existing terms and conditions have been regulated unilaterally by the agreement provider. The standard agreement contained in the agreement in this paylater feature is regulated in Article 1319 of the Civil Code. The legal relationship between the parties concerned is PT. Commerce Finance as a creditor with Shopee Paylater consumers as a debtor based on a loan agreement as stated in Article 1754 of the Civil Code. The legal relationship that exists between PT. Commerce Finance with PT. LDN which is the giver of power of attorney and recipient of power of attorney. This of course makes PT. LDN has the right to distribute funds to the relevant Shopee Paylater users.

This thesis is entitled Analysis of Promotional Strategies According to Islamic Economics in Increasing Sales Volume (Study of the "Jambi Family" Electronic Store in Pematang Lumut Village, Tanjabbar). This research aims to determine promotional strategies according to Islamic economics in increasing sales volume. The method used in this research is descriptive qualitative, where in collecting data the researcher uses observation, interviews and documentation methods. The research results show that the Jambi Family Electronics Store has implemented promotions according to Islamic economics well in running its business. The obstacle in carrying out promotions according to Islamic economics is the lack of keeping promises caused by limited availability of goods which causes many consumers to have to wait and some also cancel orders because they have to wait. The second is the lack of carrying out promotional activities online. The solution in carrying out promotions is to provide availability of goods, other payments in addition to cash such as credit and being active in carrying out promotions.

Online marketing, also known as digital marketing, involves promoting products or services through digital mediums such as the Internet, mobile devices, and social platforms. It involves using different strategies to achieve business goals, such as increasing brand awareness, generating leads or customers, increasing sales, and building relationships. customer system. Phishing is a technique in which scammers attempt to trick victims into providing personal information such as passwords, credit card numbers, or other financial information by pretending to be a trustworthy organization through fake email or fake website.  

The development of the potential of MSMEs in Indonesia cannot be separated from banking support in distributing financing to MSME players. The role of BPR in developing community businesses, especially MSMEs, is to participate in providing financing to the community to develop their businesses. The aim of this research is to determine the effect of providing micro credit on the development of MSME customers of BPR TLM Kas Naikoten and to determine the difference in customer income before and after receiving credit. The research methodology used is a quantitative approach. The sample used was BPR TLM Kas Naikoten Micro Credit Customers from 2021 to 2022, totaling 79 respondents. The data analysis used in this research is simple linear regression analysis and comparison tests, with the help of SPSS version 24. The results of the research conducted show that the provision of microcredit has a significant effect on the development of MSME customers of PT. BPR TLM Cash Naikoten. The development of the Customer's business occurs in increasing business capital, increasing sales turnover, increasing income, expanding the business and increasing the workforce. And there is a significant difference in the income level of PT customers. BPR TLM Kas Naikoten before and after receiving microcredit. The average income of customers after receiving BPR TLM Kas Naikoten micro credit has increased, where the average income before receiving micro credit is IDR 2,912,063.29 and after receiving micro credit is IDR 3,589,506.33.    

Micro, Small and Medium Enterprises (MSMES) engaged in the world of Food and Beverage (F&B) in the Sentul Village area are one of the community service partners. One of these partners was established by the RT 01 association in the Sentul Village area with the lack of a conventional marketing system owned by these MSMEs. By providing various trainings and also providing socialization on the importance of digital marketing so that the marketing system can be improved so that it can cover more business targets and can be a better sales support. MSMES are also provided with service assistance in creating business accounts on digital media such as Instagram, Tiktok, Facebook, and Google Business accounts with optimal digital media management. marketing communication is able to build a brand. In line with the above, marketing communication is an effort to convey messages to the public, especially target consumers, regarding the existence of products in the market, so that they contribute to brand awareness for the company.

Trade receivables represent bills arising from the sale of merchandise or services on credit. Trade receivables are usually given by sales to buyers on the basis of trust, without being accompanied by a written agreement, except for certain customers such as sub-distributors. The impact of uncollectible accounts is that it causes a risk of decreasing company profitability, which in turn can cause losses for the company. Uncollectible receivables are debts owed by other parties for a business transaction. The type of research used in this study is a qualitative descriptive research method, using secondary data collected through the process of observation, interviews and documentation at PT. Tri Sapta Jaya Sibolga. The following data analysis techniques used are data reduction, data presentation, drawing conclusions and triangulation. In the results of interviews with PT. Tri Sapta Jaya Sibolga concluded that the amount of uncollectible accounts based on the age of the receivables obtained the value of uncollectible receivables as being 1-30 days old, which means current, 31-60 days meaning substandard, 91-180 days meaning doubtful, and 181-365 days means uncollectible, where in 2017 the condition of uncollectible receivables was 9,605,854,106, in 2018 it was 12,002,571,945, in 2019 it was 17,345,325,639, in 2020 it was 8,349,776,069 and in 2021 it was 8,638,971,561.56 The results of the study show that the cause of receivables is the weak credit administration and control system that occurs because creditors do not implement the system based on predetermined procedures.

This study aims to analyze how credit sales accounting information systems in an effort to improve the internal control system at PT Iron Bird Logistics'. Data collection techniques used are interviews, documentation, and observation. the steps taken to achieve the objectives of this study are identification of credit sales accounting information systems, analysis of the procedures that make up the credit sales accounting information system, analyzing the flowchart of existing credit sales accounting information systems in the company,  flowchart recommendations for companies The results showed that the weakness of PT Iron Bird Logistics' credit sales system was in the credit function section, the lack of searching for information about customer credit status. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

Public demand for motorcycles is always increasing. The motorcycle manufacturers compete with each other to offer their products. Yamaha is one of the largest and most excellent automotive companies, especially in Indonesia. In the current uncertain economic situation due to the Covid-19 pandemic crisis, this has resulted in sluggishness in motorcycle sales. So that before marketing their products, companies need to pay attention to consumer behavior first. Because consumer behavior will be the target for purchasing products to be marketed. The purpose of the study was to analyze consumer behavior in deciding to purchase a Yamaha motorcycle at CV Tjahaja Baru Lubuk Buaya Padang. This study uses qualitative methods and belongs to field research with semi-structured interviews and documentation as data collection techniques. The findings from this study are that prospective motorcycle consumers in buying a motorcycle take a lot of considerations to get the motorcycle they want, what are the advantages of a motorcycle, an affordable price, if purchased on credit with low interest and so on.