This research endeavors to employ sales forecasting techniques on historical sales data for the purpose of determining the sales budget. The application of forecasting is based on sales data from the preceding period, utilizing a descriptive qualitative method. The analysis employs the half-average trend method, generating an estimated sales figure for the upcoming period. This estimate serves as a reference for both inventory planning and the formulation of the sales budget. Within this research, the half-average trend method involves the selection of two X parameter values, namely 0.5 and 0. To determine the superior value, a calculation of SKF (Standard Error of Forecasting) is executed. The analysis results reveal that utilizing the value 0 yields an SKF value of 4,166.6, while the value 0.5 produces a lower SKF value of 3,941.6. This implies that the estimated sales number with the X value of 0.5 is smaller than that with the X value of 0. Conclusively, the application of the half-average trend method in this research provides sales estimates for the next three months, contributing valuable insights for effective planning and budgeting processes.

This research aims to determine the influence of internal control, fraud prevention, and organizational culture on the financial performance of BLU at the lung hospital Dr. H. A. Rotinsulu Bandung. The data source uses primary data and secondary data. Primary data collection uses the result of respondent’s answer from distributing questionnaires. Secondary data uses financial reports audited and performance report for the 2018-2022 period. The sampling technique uses non probability sampling with purposive sampling according to the characteristics of the respondents based on the phenomenon being studied. The population is all employees of the lung hospital Dr. H. A. Rotinsulu Bandung, totaling 389 employees. Meanwhile, the samples taken were 80 respondents. The questionnaire has been tested for validity and reliability, as well as tested for classical assumptions consisting of normality assumptions, multicollinearity assumptions, autocorrelation assumptions, and heteroscedasticity assumptions. The data analysis method uses panel data regression analysis. The research results simultaneously state that internal control, fraud prevention, and organizational culture have a significant and positive effect on BLU’s financial performance. Meanwhile, partial research result state that internal control does not have a significant and strong effect on BLU’s financial performance. On the other hand, fraud prevention has a significant and strong effect on BLU’s financial performance

This research aims to determine the effect of implementing accounting information systems (X1) and internal audit (X2) on the quality of financial reports (Y) with organizational commitment (Z) as a moderating variable at PT. Eastern Pro Engineering. This type of research is quantitative with the method used being descriptive associative and the data analysis design is Moderated Regression Analysis (MRA), using questionnaire data filled in by 36 respondents. The results of this research are that organizational commitment as a moderating variable does not moderate the influence of the application of accounting information systems and internal audit on the quality of financial reports with a significant t test value of >5% or 0.890 (X1) and 0.551 (X2) in equation 3, so H0 is accepted and Ha rejected.

The manufacturing sector plays an important role in economic development. The government is committed to reviving the manufacturing industry through implementing the Making Indonesia 4.0 Roadmap so that it is ready to enter the industrialization 4.0 period. This phenomenon has sparked investors' interest in investing in large markets. However, investors need to know the financial condition of the company that will be given investment funds to be able to consider the profits they will get. The related information was obtained based on the results of an audit by a financial auditor whether the company obtained a going concern permit or not by considering the company's financial condition, such as its growth profile.company, liquidity, profitability, and solvency at that time. This article aims to find out how much influence company growth, liquidity, profitability and solvency have in deciding going concern status by auditors in each company. This article is useful as knowledge information for academics and investors working in the economic field.

This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.

The economic crisis that hit Indonesia due to the Covid-19 pandemic had a huge impact in several regions, one of which was Cianjur Regency. It is difficult for the government and the community to run the wheels of the economy, causing a decrease in local revenue. One of the sources of Regional Original Income (ROI) which has an important role is regional taxes. Based on previous studies, this research focused on 3 types of taxes, namely Advertising Tax, Underground Water Tax, and Swallow's Nest Tax. The purpose of this study was to find out how much influence these three taxes had on Cianjur Regency Regional Original Revenue during the Covid-19 pandemic. The method used in this research is descriptive method and verification method. The results showed that the Advertising Tax, Underground Water Tax, and Swallow's Nest Tax experienced an increase in tax revenue during the Covid-19 Pandemic and had an effect on the ROI of Cianjur Regency.

This study aims to determine the effectiveness level of the Pajak Bumi dan Bangunan(PBB) and Land and Building Acquisition Fee (BPHTB) revenues, as well as the contribution of PBB to the Pendapatan Asli Daerah (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the Pajak Bumi dan Bangunan of the Pajak Bumi dan Bangunan(PBB) revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the Pajak Bumi dan Bangunan of the Land and Building Acquisition Fee (BPHTB) revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from "sufficiently effective" to "ineffective". Furthermore, the Pendapatan Asli Daerah (PAD) in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021.

This research aims to determine the influence of local taxes on the Local Own-Source Revenue (Pendapatan Asli Daerah) of Bandung City during the Covid-19 pandemic. The population in this study consists of 216 data observations of the Local Own-Source Revenue of Bandung City for the years 2020 and 2021. The research method used in this study is descriptive and verification methods. The results indicate that the tax conditions of hotels, restaurants, entertainment venues, advertisements, parking, street lighting, groundwater, Land and Building Tax (Pajak Bumi dan Bangunan/PBB), Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPTHB), as well as the Local Own-Source Revenue of Bandung City during the Covid-19 pandemic have experienced changes in the increase of revenue and data processing. On average, the Local Own-Source Revenue of Bandung City has shown an increase in revenue compared to the period before the Covid-19 pandemic.