This study aims to analyze the effect of profitability, leverage and audit committee on audit delay. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in this study was obtained by using a purposive sampling method, namely the sampling technique based on certain criteria. The results of this study conclude that (1) profitability has a negative effect on audit delay, (2) leverage has a positive effect on audit delay, while (3) audit committee has a negative effect on audit delay.

Perkembangan perusahaan semakin pesat dan berkembang. Era saat ini mendorong banyak perusahaan dagang atau jasa semakin memperluas usahanya dengan meraih pangsa pasar. Sistem informasi akuntansi dalam suatu perusahaan mempunyai manfaat dan peranan yang penting dalam tercapainya tujuan perusahaan. Penyusunan sistem informasi akuntansi disesuaikan dengan situasi, kondisi dan kebutuhan perusahaan. Untuk mengetahui sistem informasi akuntansi pengeluaran kas yang sesuai dengan standar sistem pengendalian intern yang telah ditetapkan maka penulis menganalisis tata cara pengeluaran kas kedalam sistem informasi akuntansi pengeluaran kas pada CV. Budi Karya Teknologi dan menggambarkan sistem tersebut dengan menggunakan bagan alir dokumen (flowchart). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana sistem informasi akuntansi pengeluaran kas yang diterapkan oleh CV. Budi Karya Teknologi dan apakah sistem informasi akuntansi pengeluaran kas tersebut sudah memenuhi unsur-unsur pengendalian intern yang efektif dan efesien.
Dalam jurnal ini, penulis menggunakan metode primer yaitu  dengan cara mewawancarai langsung staff perusahaan untuk mendapat data yang dibuthkan oleh penulis. Sedangkan jenis data yang digunakan adalah data kualitatif dimana hasil yang diperoleh dianalisis dalam bentuk teori. Pada proses pengeluaran kasnya belum dinyatakan sesuai dengan sistem pengendalian intern yang baik yaitu karena kekurangan bagian akuntansi, kekurangan dokumen purchase order, terjadinya kerangkapan tugas atau double job, dari segi sistem otorisasi dan pencatatan perusahaan ini belum melaksanakan pengotorisasian dan pencatatan secara tepat sehingga dapat menimbulkan penyalahgunaan dokumen dikemudian hari

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book.
 
Keywords: System, Information, Accounting, Cash Flow

This study aims to examine the effect of environmental performance, environmental disclosure, cash turnover, and inventory turnover on profitability. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method of this study used purposive sampling which resulted in 99 samples. The data analysis technique used is panel data regression. The results of this study are environmental performance has a positive effect on profitability, while environmental disclosure, cash turnover, and inventory turnover has no effect on profitability.

ABSTRACT
The development of technology today has become something that is universal and can be used in various human lives. One of them is in business. In today's era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality in service. In this case, Toko Maju Jaya is used as a place of research, because in this place the system that is carried out is still manual and has not been managed properly, so errors often occur in making reports and in processing stock items. The purpose of this study is to provide convenience during the processing of sales, purchase transactions, goods data, supplier data and customer data, minimizing errors in recording.
The research method used in this research is using the R&D (Research and Development) method. This method is used to produce a certain product that is analytical and can be tested for effectiveness so that it can be used in the wider community. In designing the system the tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observations, interviews, and literature studies. The database application development tool uses MySQL and the programming language uses Visual Basic 6.0. With this information system transaction data processing can be done computerized so as to reduce errors in reporting.

This study aims to analyze the factors that influence the decision to use the online motorcycle taxi application, which in this study takes a case study on the Grab application in the city of Semarang. The technique for determining data collection in this research is using a questionnaire that is distributed to 100 people (users) or users of the Grab online motorcycle taxi application with objects in the city of Semarang. The method of collecting respondents was using the accidental sampling method, namely collecting data from consumers who happened to use Grab's services in Semarang. This research uses quantitative data analysis techniques using multiple linear regression. Based on the study and processing of statistical data, it was found that the price had a positive effect on the decisions of online motorcycle taxi users. Promotion also has a positive and significant effect on the decisions of online motorcycle taxi application users. And other findings obtained that the quality of service has a positive and significant effect on the decisions of online motorcycle taxi application users. The suggestion from this research is that the Grab tariff needs to be considered so that the tariff is cheap, in accordance with the benefits and adjusted to the tariff for other online motorcycle taxi services. Promotional indicators that need to be considered are the reach of information and promotions that need to be expanded, attractive advertising stars, online motorcycle taxi services are easy to remember and the quality of the messages conveyed and advertising messages are easy to understand. Service quality indicators that need to be considered include: the appearance of Gojek partners is neat, Gojek partners work according to work schedules, responsive in hearing consumer complaints, able to serve consumers well and pay attention and communicate in a friendly manner.
 
Keywords: price, promotion, service quality, and decision to use online motorcycle taxi applications

Ijarah fee is a rental fee that must be paid by customers in conducting gold pawn transactions. The amount of the ijarah fee is determined based on the results of the estimated value of gold, so that the relatively low cost of ijarah for customers will make it easier for customers to do financing. The cost of ijarah (rent) according to Muhammad Ngasifudin is the cost of renting a place provided by the pawnshop for goods that have been pawned by the customer.27 So, the cost of ijarah at a sharia pawnshop is the rental fee for the goods that are pawned as a place to store the goods as long as the goods have not been redeemed. by the owner. Judging from the above phenomenon, the Ijarah Fee can be taken into consideration for customer decision making to pawn gold at a sharia pawnshop. The purpose of this study was to determine how the influence of Ijarah Fees on the customer's decision to pawn gold at the Sharia Pawnshop. The number of samples in this study was 88 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the slovin formula. The data obtained were then processed using the SPSS 25 application. The results of this study indicate that the value of tcount (3.085) > ttable (1.988) and a significance value of 0.003 <0.05, which means that partially the ijarah fee variable has a positive and significant effect on the customer's decision variable in pawning gold at Pegadaian Syariah.

This study aims to determine the potential for parking taxes and levies in the city of Kendari. The research method used is descriptive method with content analysis or content analysis. Broadly speaking, this writing systematic is more of a narrative nature which collects secondary data from BPS, opinions of experts, journals, books and articles published on the internet related to potential taxes and parking levies in the city of Kendari. The results showed that the revenue from parking, both in the form of taxes and levies, was still very low, although mathematically there was a huge potential for revenue from this sector. The implication of this is that the government must be fast in building its supporting infrastructure so that it can collect taxes and parking fees to the maximum and there is no more illegal parking which sometimes disturbs the public and reduces local revenue.

The business activity of savings and loan cooperatives is the collection and distribution of funds in the form of lending, especially from and for members. In its development, savings and loan cooperatives serve not only members but also the wider community. Savings and loan cooperatives were established to provide the opportunity for its members to obtain loans with ease and low interest rates. The purpose of this study was to determine the performance of internal auditors in detecting fictitious credit fraud at KSP Arta Niaga Makassar. The research method is descriptive qualitative, data analysis techniques used are data reduction or data simplification, data exposure or presentation, and drawing conclusions. The results of the study are 1) Auditors are expected to be able to detect fraud better because so far the ability of the Arta Niaga Makassar Savings and Loans Cooperative (KSP) has not been maximized in overcoming fictitious credit fraud. 2) The Arta Niaga Makassar Savings and Loans Cooperative (KSP) must be able to control fraud in detecting fictitious credit by maximizing fictitious credit.