Micro, Small and Medium Enterprises (MSMEs) have a crucial role in increasing the country's gross domestic product. however, since COVID-19 hit globally at the end of 2019, and there have been many government policies in force in tackling the COVID-19 pandemic, many business actors have experienced a drastic decline in income and not a few have been unable to maintain their businesses which led to the closure, one of which was the Mba Yuni Food Stall business. This study aims to get an illustration of the condition of MSMEs in the culinary and beverage sector during the COVID-19 pandemic at a food stall. This study was conducted for 3 months from March to June 2022. The research method used is descriptive quantitative using purposive sampling techniques using information sources in the form of field information interviews using samples of MSMEs at Mba Yuni Food Stalls. The results showed that the profit obtained by msMEs of Warung Makan Mba Yuni in the city of Surabaya during the COVID-19 pandemic had a relatively compound figure. This data shows that MSMEs at Mba Yuni Food Stalls are still unable to maximize their business potential, one of which is caused by COVID-19 and the policies implemented by the government during the COVID-19 pandemic. The Large-Scale Social Restrictions policy implemented by the government requires business owners to cut business active time only until 21.00 WIB and reduce the number of consumers by 50% for dine-in. The government's policy of limiting working hours during the COVID-19 pandemic is an important factor in the decline in the business income of MSMEs at Warung Makan Mba Yuni during the COVID-19 pandemic.

This study aims to determine the recording of the financial statements of PT. Rumah Sehat Naily which applies the manual method. In this research, there are several types that are carried out, namely using descriptive, observation and interview methods. Where the company only uses a simple recording or accounting cycle that can only be understood by the company PT. Rumah Sehat Naily. So that the system of recording financial statements at PT. Rumah Sehat Naily needs a more adequate system to improve the quality of records to be more effective and efficient in the sense that financial reports can be prepared and completed in a timely manner

This study was conducted to determine the procedures for managing petty cash funds at CV Asih Jaya. The procedures carried out by operations managers, finance managers, and admins are explained in the flowchart chart of an accounting information system regarding the management of petty cash funds. This study uses a descriptive research design. Data collection techniques used are interviews, literature study, and participatory observation. The author was directly involved for approximately one month to find out the petty cash fund management procedures carried out by CV Asih Jaya. The results of this study indicate that CV Asih Jaya has carried out petty cash fund management procedures according to accounting standards applicable in Indonesia. This is useful for top management to focus more on thinking about future business development strategies

Sharia banks are often attached to Muslim communities, causing sharia banks to have an exclusive impression for people to become customers in Sharia banks, as if sharia banks belong to only Muslims. The perception led to the slow development of Sharia banks. This research is trying to understand whether it is true that religious perception affects people to become Sharia bank customers. By using regression analysis, in 156 respondents in the city of Surabaya and Sidoarjo is found that cognitive perception (belief and knowledge), affective (like and dislikes) and contemplative (likelihood) have a positive influence on individual decision to become a customer in Sharia banks.