Financial Problems Research Articles

Identification and Prevention of Financial Fraud of Merger and Acquisition Target of Public Company: Taking the Acquisition of Grand Image Advertising by Tianshan Animal Bio-Engineering as an Example

The purpose of this paper is to discuss the Financial Fraud of Merger and Acquisition (M&A) Target of public company in the process of M&A of target company, and take the case of Grand Image Advertising being merged and acquired by Tianshan Animal Bio-engineering as an example for in-depth analysis. Firstly, starting from the background and significance of M&A activities of public companies, it is pointed out that weak regulation leads to the prominence of financial fraud problems, especially in the context of the full implementation of the registration system for the issuance of shares, the market is facing new opportunities and challenges. This paper analyses the motivation of Financial Fraud of Merger of M&A Target of public company through GONE theory. At the same time, combined with cases, it analyses the signs of financial fraud in depth. Finally, this paper puts forward suggestions on how to prevent Financial Fraud of M&A Target of public Company. This study provides useful theoretical and practical references for further promoting the reform of comprehensive registration system, standardising the market regulatory environment, and guiding the market participating institutions to practice correctly.

Strategy for Resolving Problematic Financing Using Restructuring Methods Through Ta'awun Principles at Bank Syariah Indonesia Magetan 2

Strategy for Resolving Problematic Financing Using Restructuring Methods Through Ta'awun Principles at Bank Syariah Indonesia Magetan 2

#255 PaCE CKD: the impact of caregiving on health states and work productivity in chronic kidney disease: results from an international survey

Abstract Background and Aims Patients with chronic kidney disease (CKD) often rely on informal caregivers for support with their condition, but the effect of these responsibilities on caregivers’ lives is poorly understood. The aim of this study was to quantify the effect of CKD on caregivers’ health states and work productivity across five countries compared with the general population. Method Unpaid informal caregivers of patients with CKD, hereafter referred to as caregivers, in Germany, Mexico, Taiwan, the US, and the UK were enrolled to a non-interventional survey. Caregivers of patients with early (stages 1-3) to advanced (stages 4-5) CKD, including those receiving dialysis were enrolled in the study. A general population cohort was included, matched in sample size and demographic characteristics. The surveys assessed health states and work productivity with the following instruments: Results Across five countries, an average of 112 (range: 94–138) caregivers were enrolled to the study. Most respondents cared for a patient receiving dialysis—in Germany (65%), Mexico (65%), UK (67%), US (81%), though less than half (48%) of respondents in Taiwan cared for a dialysis dependent patient. Frequently reported caregiving duties were help with household duties and driving to medical appointments. Caregivers in Germany, Mexico, the US, and UK experienced significantly impaired health states compared with the general population, as demonstrated by lower EQ-5D-5L utility scores. The greatest difference was observed from respondents in Mexico, with 16% lower mean [SD] index scores compared with the general population (0.79 [0.18] versus 0.94 [0.07]). Caregivers of dialysis dependent patients had similar CarerQol utility scores as those caregiving for non-dialysis dependent patients. Caregivers for dialysis dependent patients reported more problems across all CarerQol domains than caregivers for non-dialysis dependent patients. Caregivers in the UK reported significantly more financial problems (33%) as a result of caregiving; caregivers in the US reported significantly more problems (30%) in combining daily activities with care tasks. Caregiving also had a negative effect on work productivity. Rates of absenteeism, presenteeism, work impairment and non-work activity impairment were worse in caregivers compared with the general population. The largest effects were observed in Mexico where a 40% increase in non-work activity impairment was reported. Conclusion This study highlights the global burden for caregivers of patients with CKD. The broader impact of disease on caregivers should be accounted for when considering interventions relating to CKD.

Characteristics of her2-positive breast cancer, and the current use of anti-her2 therapy and its related factors

ABSTRACT Objective: To describe the characteristics of patients with HER2-positive breast cancer and to identify the proportion of patients using anti-HER2 therapy, and treatment-making related factors. Methods: An analytical cross-sectional study was conducted on 79 patients with BC and HER2-positive diagnosed by immunohistochemistry (IHC) or with FISH at the Oncology Department of Hue University of Medicine and Pharmacy Hospital and Oncology Center of Hue Central Hospital from 1/2021 to 12/2022. Clinical and pathological features, type of drug, number of cycles using anti-Her2 therapy were recorded using medical documents. The decision-making related factors were recorded by questionnaire interviewing patients and relatives. Exclusion criteria included recurrent or previously treated tumors; having contraindications with anti-HER2 therapy; not being willing to participate in the study. SPSS 22.0 was used for the analysis. Results: Mean age was 54.14 ± 11.03. Patients with right-sided BC accounted for 53.1%. 60.8% of tumors were located in the upper right quadrant of the breast. Patient’s self-report of lumps was the most common cause of hospitalization (77.2%). By ultrasound, 60.2% of participants had a tumor size of 2 - 5cm. Abnormal lymph nodes were identified in 40.8% of patients. Histopathologically, invasive ductal carcinoma was found in the majority of tumors (75.9%). Stage II was predominant with 59.5% and 7.6% of patients with stage IV. The rate of treatment with Trastuzumab in our study was 27.8%. The main reason that patients refused anti-HER-2 therapy was financial problems (96.5%). The awareness of anti-HER2 therapy among patients and their relatives was significantly associated with the treatment decision (p = 0.007). Conclusion: Regarding the positive-HER2 BC patients, invasive ductal carcinoma was the major histopathological finding. More than half of the patients were classified as stage II of the disease. The rate of patients undergoing antiHER2 therapy was 27.8%. Financial problems were found to be the main reason for refusal of treatment. Awareness of anti-HER2 therapy is significantly associated with the patient’s decision on treatment.

УДОСКОНАЛЕННЯ КОНЦЕПТУАЛЬНИХ ЗАСАД ЄВРОІНТЕГРАЦІЇ ТА ФІНАНСОВО-ПРАВОВІ МЕХАНІЗМИ ПРИСКОРЕННЯ ВСТУПУ УКРАЇНИ В ЄС

Introduction. Since 2022, Ukraine has been following the path of “classical accession” to the EU, which involves the compliance with the Copenhagen criteria and adoption of the common EU legislation (acquis) in 33 policy areas/ chapters. But advancement withing this scenario is a long and resource-intensive process. Problem Statement. The urgent task is to find an optimal model of joining the EU with coherence to a reasonable time frame of this course, achieving high results of European integration and identification of the sources of funding for carrying out reforms and overcoming the consequences of the war after reducing the potential of the Ukraine Facility. Purpose - identification of the current financial and legal problems of the European integration process for Ukraine, generalization of the methodological pillars of the concept of staged accession to the EU as a more progressive version over the classic accession model, design of the policy proposals for updating monitoring tools and financial incentives for progressing across the subsequent stages towards the EU membership. Methods. General scientific and special methods are applied: reviews of theoretical sources, advisory and research papers, analysis of statistical data and legal documents, historical method, logical method, methods of comparison and synthesis. Results. The article summarizes the methodological pillars of the concept of staged accession to the EU, systematizes the legal mechanisms of negotiations and obtaining EU membership, shows the financial aspects of the European integration process, including access to the EU cohesion funds, and elaborates practically important proposals for the activity of the EU institutions and national bodies as to the operationalization of the model of staged accession. Conclusions. The staged accession model is the most holistic and logically structured concept that can evolve a predictable progress towards the EU membership. The model should be based on the European Commission's quantitative assessments of countries' preparedness for the membership within the framework of negotiating clusters and chapters. A system of performance indicators is also required that will record progress of the candidate countries across stages and will set the ground for disbursements from the EU funds in line with specified ratios. Since 2028, the new EU medium-term fiscal framework should provide for the formation of new funds to finance the recovery of Ukraine's economy and the application of the EU's cohesion policy towards Ukraine.

Measures during the COVID-19 pandemic in public primary health care in Greece: is there still a missing link to universal health coverage?

The PRICOV-19 study aimed to assess the organization of primary health care (PHC) during the COVID-19 pandemic in 37 European countries and Israel; and its impact on different dimensions of quality of care. In this paper, we described measures taken by public PHC centers in Greece. Additionally, we explored potential differences between rural and non-rural settings. The study population consisted of the 287 public PHC centers in Greece. A random sample of 100 PHC centers stratified by Health Region was created. The online questionnaire consisted of 53 items, covering six sections: general information on the PHC center, patient flow, infection prevention, information processing, communication to patients, collaboration, and collegiality. Seventy-eight PHC centers (78%) - 50 rural and 28 non-rural - responded to the survey. Certain measures were reported by few PHC centers. Specifically, the use of online messages about complaints that can be solved without a visit to the PHC center (21% rural; and 31% non-rural PHC centers), the use of video consultations with patients (12% rural; and 7% non-rural PHC centers), and the use of electronic medical records (EMRs) to systematically identify the list of patients with chronic conditions (5% rural; and 10% non-rural PHC centers) were scarcely reported. Very few PHC centers reported measures to support identifying and reaching out to vulnerable population, including patients that may have experienced domestic violence (8% rural; and 7% non-rural PHC centers), or financial problems (26% rural; and 7% non-rural PHC centers). Providing administrative documents to patients through postal mail (12% rural; and 21% non-rural PHC centers), or regular e-mail (11% rural; and 36% non-rural PHC centers), or through a secured server (8% rural; and 18% non-rural PHC centers) was rarely reported. Finally, providing information in multiple languages through a PHC website (12% rural PHC centers only), or an answering machine (6% rural PHC centers only), or leaflets (3% rural PHC centers only; and for leaflets specifically on COVID-19: 6% rural; and 8% non-rural PHC centers) were lacking in most PHC centers. Our study captured measures implemented by few PHC centers suggesting potential priority areas of future improvement.

The Effect of Capital Adequacy Ratios, Third-party Funds, and Non-performing Financing on the Liquidity of Islamic Commercial Banks in Indonesia

Liquidity is a ratio that describes a bank’s ability to provide its short-term needs. The availability of these funds is sometimes experiencing problems. One of them is the existence of problematic financing, commonly referred to as non-performing financing (NPF). Adequacy of capital and protection of all risks are things that must be fulfilled by the bank to maintain trust and provide a sense of security to the public. This capital adequacy can be measured by the Capital Adequacy Ratio (CAR). Liquidity in this study will be proxied by the Finance To Deposit ratio (FDR). The formulation of the problem in this study is: How do the third-party funds (DPK), NPF, and CAR partially affect the ratio of liquidity levels (FDR) of Islamic Commercial Banks in Indonesia? How do DPK, NPF, and CAR simultaneously affect the level of liquidity (FDR) BUS in Indonesia? This research is a quantitative study, using secondary data collection techniques for BUS financial reports for the 2017-2020 period, data analysis, multiple linear regression models, and the SPSS program. The results showed that CAR had a significant effect on liquidity with a value of 0.039 ˂ 0.05, DPK had a significant effect on liquidity with a value of 0.011 ˂ 0.05, and NPF had a significant effect on liquidity with a value of 0.006 ˂ 0.05. Collectively CAR, DPK, and NPF affect the liquidity of Islamic Commercial Banks. Keywords: capital adequacy ratio (CAR), third-party funds (DPK), non-performing financing (NPF), financing to deposit ratio (FDR)

Analysis of the Implementation of Prudential Banking Principles in Providing Business Capital Financing and its Impact on the High and Low Risk of Non-performing Financing (Study at BPRS Metro Madani Head Office)

The prudential principle is crucial to the continued success of the business. As far as giving support in light of Sharia standards and completing different activities, banks need to make strides that do not hurt the bank and the interests of clients who share their assets with the bank. And, banks are expected to work as per prudential standards. This study employed descriptive qualitative research, which falls under the category of field research. Information sources in this study utilized essential information acquired through meetings and auxiliary information such as true records, diaries, and other writing. The results showed that the implementation of the prudential banking principle in business capital financing at BPRS Metro Madani Head Office is by using feasibility analysis 5C + IS, 7P and setting the maximum limit of fund disbursement. The application of good prudential principles has a positive and good impact on the bank. This is evidenced by the decline in the level of problematic financing in BPRS from year to year. Keywords: prudence principle, problem financing, NPF

Factors influencing access to psychiatric care among persons with psychosis living in a rural community in south India.

A substantial proportion of persons with psychosis (PWP) remain untreated in the community across the world. Factors that preclude them from accessing psychiatric treatment are poorly studied. In this study, we explored the factors that prevented persons with schizophrenia and their caregivers from accessing psychiatric treatment using an interview schedule specifically developed for this purpose. We identified individuals with schizophrenia and related disorders who had never accessed psychiatric treatment. We interviewed 67 such individuals and their family members using a validated tool, the Schedule of Factors Influencing Access to Treatment (SOFIAc) and analysed the data using descriptive statistics. The M (SD) number of factors reported to preclude individuals with psychosis and families from seeking psychiatric treatment was 10 (3.32). No PWP/family reported any single factor as the sole reason for not accessing treatment. Distance to the nearest psychiatric centre (97%), PWP's/family members' knowledge and attitude towards symptoms of psychosis and treatment (92.5%), financial problems (91%), lack of insight and active resistance to efforts towards treatment (86.6%), lack of support from the family (83.6%) and family issues and dynamics (79.1%) were reported to be the commonest factors that precluded them from accessing psychiatric treatment. The reason for individuals with psychosis and their family members not accessing psychiatric treatment was invariably multifactorial, involving, on average, 10 factors. Programmes that target the reduction of the treatment gap should be cognizant of the multifactorial nature of the challenge of reaching psychiatric treatment for persons with psychoses.

FROM NOTHING TO SOMETHING: TALE OF UNRAVELING THE SECRET TO SUCCESS OF A NEOPHYTE CRIMINOLOGIST IN TAKING LICENSURE EXAM

This phenomenological study aimed to fathom the tale of unravelling the secret to the success of neophyte criminologists in passing the licensure examination. The study utilized a qualitative research design using a phenomenological approach, with 18 criminologists from Ramon Magsaysay Memorial College, General Santos City, chosen through purposive sampling. Thematic analysis was used as a data analysis tool. In light of this, results revealed the themes developed wherein this also discovered that the secret to the success of criminologists in taking and passing the CLE where they experienced mixed emotions, very challenging, stressful phenomena, feelings of nervousness, lack of preparation, frustrating events, remaining hopeful and positivism helps. In addition, criminologists experienced challenges like time constraints, financial problems, no face-to-face review, sleepless nights, anxiety situations and restrictions during the pandemic. On the coping mechanisms, criminologists pray harder, seek help, manage time well, rest when necessary, study hard, boost self-esteem, enrol in a review centre and practice the elimination methods. Furthermore, criminologists’ insights or realization revealed that preparation is necessary: take the review seriously, join a group study, give your best shot, surpass trials, increase faith and prioritize well-being. Taking a criminologist licensure exam requires extensive preparation and perseverance as they will encounter many challenges before they pass it. The insights learned by the neophyte criminologists make them more competent as professionals in their field of specialization.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0787/a.php" alt="Hit counter" /></p>

Implementasi Prinsip Kehati-Hatian Dan Sistem Tanggung Renteng Dalam Meminimalisir Pembiayaan Bermasalah Pada Bank Wakaf Mikro Tebuireng Mitra Sejahtera Jombang

This article aims to determine the implementation of the prudential principle and joint responsibility system in minimising problematic financing at BWM Tebuireng Mitra Sejahtera. This research uses a qualitative approach with descriptive research. The data collection techniques used were observation, interview, and documentation. The results of this study explain that 1) The implementation of the prudential principle at BWM Tebuireng Mitra Sejahtera has been implemented properly and effectively according to the stages and procedures that have been determined through the application of the 5C principle assessment (Character, Capacity, Capital, Collateral, and Condition of Economy). Of the five principles, the most prioritised assessment by BWM Tebuireng Mitra Sejahtera is the Character of prospective customers in analysing the feasibility of prospective customers. 2) The implementation of the joint responsibility system is carried out through several stages, among others: Identification, Socialisation, Customer Eligibility Test, Pre PWK (Pre Mandatory Group Training), PWK (Mandatory Group Training), and Halmi (Weekly Halaqah). 3) The implementation of the prudential principle and joint responsibility system can minimise the number of non-performing financing at BWM Tebuireng Mitra Sejahtera marked by the percentage of NPF (Non Performing Financing) which has decreased every year.

Analisis Pembiayaan Bermasalah Pada Akad Murabahah Bil Wakalah di BMT Al Ishlah Kecamatan Telanaipura Kota Jambi

Murabaha bil wakalah financing at BMT AL-Ishlah, Jambi, experienced payment problems. The Islamic finance industry is growing rapidly, but problematic financing is a challenge. The research aims to identify the causes and strategies for solving murabahah bil wakalah financing problems. This research uses a qualitative approach, data collection is carried out by observation, interviews and documentation. Data analysis includes data reduction, data presentation, and conclusion verification. The research focuses on identifying internal and external factors that cause financing problems and exploring solutions to resolve them. The results of this research are internal factors including inaccurate credit analysis and inadequate application of the 5C principles. External factors include economic conditions, the COVID-19 pandemic, and customer behavior. Solving problems through non-litigation approaches such as friendship, financing restructuring and financial assistance. Research finds that proper handling can reduce the risk of problematic financing and support the sustainability of BMT in the Islamic finance industry.

Internet fraud as one of the types of fraud

The article investigates the current aspects of internet fraud in the context of the coronavirus pandemic and the Russian-Ukrainian war. The increased use of the Internet during quarantine and wartime creates new opportunities for scammers, who exploit this situation to deceive people. Emotional instability, financial problems, and the spread of misinformation also contribute to the growth of fraud online. The article analyzes the legislative approach to combating fraud in Ukraine and identifies the specifics of this type of criminal offense. Due to the accessibility of the Internet, scammers quickly adapt their schemes to the digital environment, making network users more vulnerable. The explores the diversity of methods and types of internet fraud, including phishing, cryptocurrency fraud, social engineering, and other schemes. The authors provide data from the «Data Breach and Incident Response» (DBIR) report. Methods such as phishing, farming, fraud through social media and email, as well as manipulations with ICOs and crypto investment funds, are examined in detail. Special attention is paid to fraud in wartime, mentioning fundraising for military purposes, deceptive schemes with family announcements, and fake evacuation messages. The level of vulnerability of users, geographical features, and the age category most often targeted by internet fraud are evaluated. The article also discusses the aspect of computer equipment, mobile devices, and other means of accessing the Internet used by criminals to carry out fraudulent activities. The authors emphasize the prevalence of internet fraud, where perpetrators attempt to hack websites of government organizations, banks, or media to obtain confidential information or spread fake news. Measures to combat this phenomenon are proposed. Various types of internet fraud and methods of prevention are examined in detail, including software updates, installation of antivirus software, use of strong passwords, and two- factor authentication. It is noted that awareness and a responsible approach to protection on the Internet are key to preventing fraud. Additionally, the criminal liability for fraud in Ukraine and the possibility of strengthening this liability in wartime are discussed.

Psychosocial and supportive care concerns of young women living with advanced breast cancer: baseline findings from a prospective virtual support intervention study.

Adolescent and young adults (AYAs) with metastatic breast cancer (MBC) experience high physical and psychosocial burdens compounded by a disrupted life trajectory. We sought to determine the psychosocial and supportive care concerns of this population to better understand and address unmet needs. AYAs diagnosed with MBC (18-39years) participating in a prospective interventional study (Young, Empowered, and Strong) at Dana-Farber Cancer Institute completed an electronic survey following enrollment. Measures evaluated sociodemographics, health behaviors, quality of life, and symptoms, among others. We used two-sided Fisher's exact tests to determine associations between concerns (e.g., cancer progression, side effects, lifestyle, finances, fertility) and demographic variables. Among 77 participants enrolled from 9/2020-12/2022, average age at MBC diagnosis and survey was 35.9 (range: 22-39) and 38.3years (range: 27-46), respectively. Most were non-Hispanic white (83.8%) and 40.3% reported their diagnosis caused some financial problems. Many were concerned about fertility (27.0%), long-term treatment side effects (67.6%), exercise (61.6%), and diet (54.1%). Select concerns varied significantly by age, race/ethnicity, and education. Younger women at survey reported greater concern about familial cancer risk (p = 0.028). Women from minority racial/ethnic groups more frequently reported issues talking about their cancer to family/friends (p = 0.040) while those with more education were more frequently concerned with long-term effects of cancer on their health (p = 0.021). Young women living with MBC frequently report psychosocial, health, and cancer management concerns. Tailoring supportive care and communications to address prevalent concerns including disease progression and treatment side effects may optimize wellbeing.

Development of the Muslim Community of the Republic of Tatarstan in 2023

The article deals with the development of the Muslim community of the Republic of Tatarstan (RT) in 2023. The author continues a series of books and articles exploring the Muslim community of Tatarstan from the 2000s up to the early 2020s. Special attention is paid to the problems of Islamic finances; contacts between the leadership of the Russian Orthodox Church and the secular and Muslim religious leadership of the Republic of Tatarstan as well as with the activities of the Spiritual Administration of Muslims of the Republic of Tatarstan in the new regions of Russia and in support of the Special military operation.

Pattern of Pesticide and Herbicide Poisoning Among People Admitted to Medicine Wards of a Tertiary Care Hospital

Introduction: Acute poisoning has become a major public health problem accounting for significant morbidity and mortality around the globe2. According to WHO data, an estimated 193,460 people died worldwide in 2012 from unintentional acute poisoning. 84% of these deaths occurred in resource-lacking low- and middle income countries3. The toxicity of accessible poisons and the scarcity of adequate medical facilities for poisoning management is responsible for a such a high mortality rate in this region4. Acute pesticide poisoning usually occurs during agricultural use either by accidental exposure or by suicidal attempt, rarely as homicidal2,5&8. This study is designed to assess the patterns of pesticide & herbicide poisoning among rural & urban peoples admitted to medicine ward of a tertiary level hospital and to find out the sociodemographic characteristics of the respondents. So that the supply of these agents be properly regulated to prevent easy accessibility and misuse. Materials and Methods: It was a hospital based cross-sectional observational study conducted at indoor Department of Medicine, Chittagong Medical College Hospital for six months period from 01/01/2019 to 31/06/2019. Ethical clearance was taken from ethical review committee of Chittagong Medical College and informed consent was obtained from each participants. Hundred patients above 12 years of age with a relevant history and clinical signs and symptoms of any type of pesticides and herbicides poisoning who fulfilled the selection criteria were selected consecutively for the study. Data was collected using a pretested, multi-structured questionnaire which comprised of questions to identify demographic data, type and circumstances of poisoning. Results: Regarding motive of poisoning in our study 81% patient took pesticide & herbicide poisoning for suicide and 19% admitted with accidental case. This result is consistent with the study where most common reason of pesticide & herbicide poisoning was suicide (93.3%) 20. A study performed at Rajshahi Medical College from January 1991 to December 1994 showed that out of those 405 cases of OPC poisoning 310 were suicidal (76.54%) and 95 were homicidal (23.45%) poisoning28. The present study revealed that factors responsible for the suicidal attempt were familial disharmony in 46% of cases, marital problems in 19%, financial problem in 16%, mental disorder in 3% and 11% due to other reasons. Shadequl-Islam et al. reported the motive of pesticide poisoning in their study that 45% of cases were due to familial disharmony, 15% unknown, 13.3% depression, 8.3% marital problems, 5% financial problems and 13.3% due to other reasons26. In most cases, the patient could access to the poison by self-purchasing from poison retailers. Conclusion: This study has indicated that young adults, males and socially underprivileged people are at a higher risk of pesticides and herbicides poisoning. This study showed pesticides & herbicides poisoning is the most common modes of suicidal deaths. Pesticides are mostly misused purposefully as an easy means for committing suicide. Early diagnosis and treatment is mandatory in order to minimize mortality from these potentially lethal compounds. It is recommended that the supply of pesticides be properly regulated to prevent easy accessibility and misuse. Medicine Today 2023 Vol.36 (1): 36-40

The Challenges Facing Vocational Education Online from the Teachers’ Perspectives

Purpose: This study investigated the obstacles facing vocational education online. The results of the questionnaire showed different views for the teachers and if there is an impact on these views according to the variables of gender and experience. Methodology: The study used the descriptive field survey method and included 132 teachers from different schools in the UAE. The study used a questionnaire to identify the obstacles to online vocational education in the UAE vocational schools from the point of view of vocational teachers. The questionnaire for vocational teachers consisted of (62) items distributed over five dimensions that measured the problems of vocational education. Findings: The findings showed that the use of online courses to teach vocational training seems difficult because of the practical aspect, which is an integral part of this kind of education. the study found equal views from both genders, as both groups were placed in the same conditions and were subject to the same laws and legislation. They apply the same study plan and face the same problems of capabilities, equipment, and financing problems. The results of the table showed that there are no statistically significant differences in the areas of problems and the total degree of problems in vocational education in vocational schools due to the years of experience variable.

Implementasi Good Corporate Governance (GCG) dalam Pengelolaan Manajemen Risiko pada PT. BPRS Jam Gadang (Perseroda)

This research is motivated by the occurrence of fluctuations in the increase in the number of customers and the increase in the number of problematic financing customers of PT. BPRS Jam Gadang Perseroda, because the number of problematic financing customers is closely related to the implementation of good corporate governance (GCG) in risk management. This study aims to determine how the Implementation of Good Corporate Governance (GCG) in Risk Management at PT. BPRS Jam Gadang (PERSERODA). The research that the author did was with a qualitative approach method, the data sources that the author took were from primary data and secondary data. And data collection techniques with observation, interviews, and documentation. While the data analysis technique obtained using data analysis, namely data reduction, data display, conclusions and verification. Based on the results of research and analysis that the authors conducted, it can be concluded that the Implementation of Good Corporate Governance (GCG) in Risk Management at PT BPRS Jam Gadang (PERSERODA) shows that the company has run it well, adhering to principles such as transparency, accountability, responsibility, openness, and independence. The bank develops risk management strategies to effectively manage its activities and maintain good operational performance. And there are two obstacles faced, namely laws and regulations made by the bank, and the quality of human resource investment.

Analisis Pembiayaan Murabahah Bermasalah (Studi Kasus pada BMT Nurul Ummah)

Analysis of Problematic Murabahah Financing (Case Study on BMT Nurul Ummah). Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2021.Murabahah is one of the finanving that is in great demand by many people, from some financing that is in a sharia financial institution, murabahah must have a fairly large number of customers. However, many customers do not guarantee the smoothness that occurs in the financing. In the last 2 years, BMT Nurul Ummah has experienced a decline quality of murabahah financing. There are several factors that make murabahah problematic, one of which in a weak analysisi, in addition to goverment policies during the Covid-19 pandemic. In addition to factors, there is also a solution, one of which is by implementing restructuring.Keywords: Murabahah, Problematic Financing rescue, Restructuring..

Memahami Strategi Financial Management Bagi Siswa SMK Bina Patriot

Financial management is a field of management related to planning, examining, controlling, managing and storing activities carried out by individuals, organizations or companies. The importance of understanding financial management strategies well is not only for workers who already have income, but also for students who will one day enter the workforce and will have their own income. Community service activities with the theme "Financial Management Strategies for Students" carried out at SMK Bina Patriot located in Bekasi were carried out through a seminar method by presenting speakers from lecturers and students. This activity was attended by class XII participants as many as 45 participants. With this seminar, it is hoped that students can understand the importance of planning, managing, and investing their money wisely so as to avoid financial problems in the future. Based on the results of a survey conducted as feedback on this activity, it can be seen that 64.3% of participants stated that this seminar was very useful