No abstract

The Bandung State Polytechnic (Polban) Accounting Department intends to participate in providing solutions to problems faced by villages in Parongpong District through the Community Service (PkM) program. The solution offered is to increase the knowledge and competence of village government officials regarding financial governance through training on the Budget Cycle and Accounting Cycle for DD and ADD administration, followed by a mentoring program in using supporting applications for the Village Financial System. This activity is also intended as a media for students to apply their knowledge directly in the community in relevant fields, a form of link and match between AMP Study Program and users, namely local government, and a form of self-actualization of students in society. The results of the implementation of the PkM program activities that have been carried out include: Training related to the provision of material on the Budget Cycle and Accounting Cycle as well as Assistance regarding the Practice of Using Village Financial System Support Applications (SisKeuDes), as well as ways to understand and overcome the Inspector General's findings.

Beverage Technic is a manufacturing company engaged in the machinery and food industry. Activities undertaken by Beverage Technic in the food and beverage division are processing the main ingredients of ginger and other supporting materials to become a finished product in the form of traditional instant drinks ready to be sold or distributed. This final project report focuses on applying quality costs in improving the efficiency of production costs in the Beverage Technic. This study aims to determine whether the Company has implemented and reported quality costs and whether the application of quality costs can improve production costs at the Company. The method used in this research is to use a descriptive analysis method with a case study approach by comparing and expressing the problems that exist with data collection through interviews, documentation, and observation. Based on the research result on Beverage Technic, the Company has not recorded quality costs consistently, so that costs incurred for product quality are difficult to track. Then the high costs for product quality make production costs too high. The quality costs incurred by the Company reached 4.03% of total sales.

The COVID-19 pandemic has changed everything. One prime example is in payment innovations, particularly the rapid transition towards cashless societies. Cashless payment has become people's preferred method to conduct transactions. The use of cash is significantly reduced as it poses a serious health risk of COVID-19 transmission in society. The purpose of this research is to know people perceived risk, trust, and intention to use fintech services during the COVID-19 pandemic in 2021. From its rapid development, fintech has contributed greatly to the development of the business industry. Integrating fintech into businesses can provide competitive advantages such as speed and flexibility. One of the most popular types of fintech today is the type of payment service, where users can make payments without having to carry cash (cashless). During the COVID-19 pandemic, non-cash transactions have experienced a significant increase. One, in particular, is GoPay from the Gojek application, which is currently ranked first as the most popular digital payment in Indonesia. This study took a quantitative approach and collected data via a Google Forms questionnaire. The research subjects included 106 GoPay users in Bandung. Multiple linear regression analysis was used to analyze the data. According to the findings, perceived risk has a negative impact on actual use, although trust and intention to use have a positive impact. It is deducible that respondents trust and intend to use Fintech Service during the pandemic time but still consider the risk of utilizing the new service. Since Cashless fintech has several benefits like eliminating theft of cash, reducing cost, giving a speed of transaction, and increasing efficiency, improving the technology and service will give a secure feeling for customers to use fintech.

The use of financial technology is familiar to the people of Bandung City, especially in digital payments. This study aims to determine the effect of perceived ease of use on customer loyalty to financial technology users in Bandung. The data in this study were obtained through questionnaires distributed through social media platforms and the data obtained would be analyzed using simple linear regression with SPSS. The results of this study prove that the perception of convenience has a positive effect on user loyalty by 38.3%. This study is also expected to provide benefits to financial technology companies in order to improve their services.