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This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

This study aims to analyze the level of Quality of Work Life (QWL) among operational employees at PT. Perkebunan Nusantara IV Regional III, Kebun Sei Garo. The research sample consists of 90 operational employees from PT. Perkebunan Nusantara IV Regional III, Kebun Sei Giro, using a total sampling technique. The data collection method employed is a descriptive quantitative approach utilizing a QWL scale based on a four-point Likert scale. The research instrument comprises 84 items. The findings show that the average QWL score is 268.95 with a standard deviation of 41.85, and the data are normally distributed (Kolmogorov-Smirnov sig = 0.090). Generally, Afdeling II and IV exhibit the highest levels of QWL, particularly in aspects of compensation, working conditions, and job opportunities. In contrast, Afdeling III demonstrates a lower level of QWL, especially concerning social relevance and job opportunities. In conclusion, the QWL of operational employees at PT. Perkebunan Nusantara IV Regional III, Kebun Sei Garo is at a high level; however, special attention and targeted interventions are needed for Afdeling III to enhance work quality and employee motivation.

Actions to prevent sexual violence in Christian schools are an important topic in efforts to create a safe and comfortable learning environment for students. This research aims to explore various prevention strategies that can be implemented in Christian school environments, especially, to reduce incidents of violence. The research method used is qualitative methods, or library studies, where the researcher provides solutions to the problems raised by collecting various theories and information from library materials, such as books, dictionaries, journals, the Bible, and online media. Then, these sources is an academically accountable source, including literature studies and observations in schools through journal articles. The research results show that implementing violence prevention measures in schools can be effective in reducing levels of violence and creating a conducive learning climate. The practical implication of this research is the need for collaboration between schools, parents and the community in implementing holistic and sustainable preventive strategies. Further research is needed to identify factors that influence the successful implementation of violence prevention measures in schools.

This research aims to increase student engagement in entrepreneurial activities, with a focus on marketing and product sales strategies. The results showed that students’ interest in entrepreneurship is high, and marketing and sales skills are the main reference in implementing their business ideas. Thus, this study developed and tested practical training strategies, including product sales simulations, group work, and mentoring by business practitioners on campus. The implementation of these strategies significantly improved students’ marketing and sales skills. The results of this entrepreneurial practice provided students with valuable insights into the key success factors in entrepreneurship. The findings contribute to the practical and academic understanding of efforts to increase student engagement in entrepreneurship, particularly through the development of product marketing and sales skills, with implications that can help individual students when they want to be entrepreneurial.

This research was conducted to determine the effect of Fee Based Income and Minimum Statutory Reserves on the Profitability of PT. Indonesian Sharia Bank. The population used in this research is the financial statements of PT. Indonesian Sharia Bank. Meanwhile, samples were taken from the monthly financial reports of Bank Syariah Indonesia for 2020 - 2022 using purpusive sampling techniques. The results of this research show that the value of Tcount > Ttable or 5.865 > 2.03452 and the significant value of the Fee Based Income variable (X1) is 0.000 < 0.050, stating that partially the Fee Based Income variable has a significant effect on Profitability. The value of Tcount > Ttable or 7.901 > 2.03452 and the significant value of the Minimum Statutory Reserve variable (X2) is 0.000 < 0.050. Minimum Statutory Reserves have a significant effect on Profitability. Fcount > Ftable or 51,929 > 2.90 with a probability value of 0.000 < 0.050, it can be concluded that H0 is rejected and Ha is accepted, meaning that Fee Based Income and Minimum Statutory Reserves simultaneously influence Profitability.

The development of digital technology has had a significant impact on the use of demand deposits in the trading business. This discussion aims to analyze the effect of the application of digital technology on the use of demand deposits in the retail industry. Several retail companies are still facing challenges related to technological infrastructure and the availability of reliable internet access. In order to optimize the use of demand deposits in the trading business with the adoption of digital technology, retail companies need to involve employees in training and developing technology skills. Attention to data protection and customer privacy is also required and the development of strategies to promote consumer acceptance of digital payment methods.    

Giro is a modern payment instrument that is currently very widely used in Indonesia because of the ease and security of transactions of buying and selling in a large amount of money. With the Giro masyarakar no longer worry so much money when buying and selling transactions. But because of weak laws governing the Giro, the system of banking that is not good to make Giro much abused in the world trade in Indonesia as ever used for fraud, breach of contract and even being sold paper giro already closed the account but not withdrawn by the Bank concerned, here the Bank's role is very important, but in reality only a Bank Account provider or manager of the Giro and only a block accounts Giro Giro when the Kosong.pengadilan also in deciding the case on the Giro this could happen fault and most of the cases the Giro go to the District Court of the plaintiff's money is not returned and the plaintiffs continue to experience losses. This is what makes Giro is irrelevant used as means of payment in Indonesia.

Sistem dalam suatu organisasi memang sangat diperlukan, seperti sistem informasi akuntansi yang merupakan seperangkat sumber manusia dan modal dalam organisasi, yang berkewajiban untuk menyajikan informasi keuangan dan juga informasi yang diperoleh dari pengumpulan dan memproses data. Selain itu sistem pun dibentuk untuk mempermudah proses transaksi dan mempermudah dalam pengambilan keputusan bagi pihak management, serta dapat digunakan sebagai pengendalian internal perusahaan Penjualan merupakan sumber hidup suatu perusahaan. Kas merupakan aktiva yang paling likuid. Merupakan salah satu unsur modal kerja yang paling tinggi likuiditasnya. Surat berharga merupakan investasi jangka pendek yang bersifat temporal, bila perusahaan memerlukan kas dengan segera dapat dijual atau di ubah dalam bentuk kas atau biasa dikatakan kas adalah alat pembayaran yang sah di Indonesia dan barang-barang lain yang dapat segera diuangkan sebesar nilai nominalnya dan dapat digunakan untuk membayar utang jangka pendek, Dengan demikian yang termasuk ke dalam kas adalah uang kertas, uang logam, cek (segala macam cek dalam rupiah kecuali cek mundur) dan wesel pos yang diterima dari pihak lain, serta saldo di Bank yang bebas diambil (giro dan tabungan). Penerimaan kas perusahaan berasal dari dua sumber utama yaitu penerimaan kas dari penjualan tunai dan penerimaan kas dari piutang. Dalam hubungannya dengan penelitian ini adalah mengenai efektivitas kas dan penjualan dalam suatu perusahaan, hal itu semua akan dikaji pada penelitian ini.