Savings Level Determinants and Sustainability of Commercial Banks in Rwanda: A Case of I&M Bank Rwanda

The purpose of this study was to investigate the effect of savings level determinant on sustainability in I&M Rwanda. The specific objectives were to establish the effect of interest rate, income level and access to credit on the sustainability of I&M Bank. This study implemented a descriptive research design and utilized coefficient of correlation to assess the effect of each specific objective on the sustainability of the Bank. The population comprised of 12,057 including 12,050 customers and 7 staff of finance department of I&M Bank Rwanda. A sample size of 99 was calculated using Yamane (1967) simplified formula. To accomplish this aim, both primary and secondary data are used. The researcher used simple random and purposive sampling techniques. A questionnaire and interview have used to collect data. Quantitative data was obtained using questionnaire while a financial statement of I&M Bank covering 2016-2020 was used as secondary data. Descriptive and inferential statistical analysis showing mean, standard deviation, correlation and regression was used statistical Package for Social Sciences (SPSS) version 26.0 to analyze statistical information while content analysis used to analyze qualitative information. The findings and recommendations for this study addressed to the I & M Bank Rwanda, for decision-making and policies. The study found that interest rates, income level and access to credit have significant positive effect on sustainability of commercial banks in Rwanda at 78%, 90.5% and 92.9% respectively. The relationship among saving level determinants and sustainability of business bank was also determined to be linear with increase in get admission to credit score by means of clients. The researcher concluded that saving degree and get admission to credit volatility had more effect on sustainability of banks. The study endorsed that guideline to be installed vicinity to boom financial institution lending and ensure monitoring the same. Keywords: Savings Level Determinant, Sustainability, Commercial Banks, I&M Bank, Rwanda

Sistem Informasi Absensi Kepegawaian Berbasis WEB Pada PT. Prada Bangun Persada

PT. Prada Bangun Persada is a branch company that has a headoffice in the Jakarta area which is engaged in the field of SportsEquipment which has staff that must be managed properly. In thismanagement, the company makes an annual performance report,one of which contains a report on staffing. PT. Prada BangunPersada has several sections in the organizational structure, one ofwhich is the general responsibility section and the finance section.The general responsibility department and the finance department inthis company do not yet have an efficient personnel informationsystem application and are still processing data manually, resultingin various obstacles. Constraints experienced by the general personin charge are still using paper forms in making employee data andsubmitting employee letters so that they are less efficient and alwaysprovide paper forms. Then the storage of these letters still uses theirrespective folders based on the type of letter so that it is difficult toaccess and search for employee data and it is not safe if the storageis still using a folder and sometimes its validation is not handledproperly. Then in the finance department in the employee payrollprocess, which still calculates and saves with Microsoft excel formatfiles which causes low security and confidentiality of employeepayroll data at risk of file damage if exposed to a virus andemployees can easily access the file. This Personnel InformationSystem uses a 2-step method. First, the data collection method wascarried out in three ways, namely the observation method, theinterview method and the literature study. Second, the systemdevelopment method that will be used is the waterfall systemdevelopment method, and uses UML (Unified Modeling Language)notation as tools.

ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN PADA PT FELIXINDO RUBBER BERKARYA

PT Felixindo Rubber Berkarya is a family industrial company that produces a wide variety of rubber products for various types of industries. The problem at the time of the preliminary survey was that the company's planning activities and the allocation of funds needed were only carried out by the owner, employees did not know how much the sales target per year was, the budget was only owned by the finance department, the budget was only made simply, the budget could be used as a control tool, the budget is fixed, and the company uses an incremental budget. The solution offered is that companies can implement activity-based budgets. Activity-based budgets can reflect the real state of the company and can be used as a planning and control tool in the company, where the company must determine whether the budget has been achieved or not. Companies in preparing the budget must be flexible which is adapted to changing situations. The company should involve all sections in preparing the budget, thus the process of communication and coordination between sections can be improved and a sense of ownership arises so that the performance of each employee can also increase. Make sure that this activity-based budget implementation framework and process is very suitable to be applied to PT Felixindo Rubber Berkarya because the company will get many benefits if it implements an activity-based budget. Benefits that can be obtained by the company, among others, can reduce the problems that have arisen in the company, the emergence of a sense of belonging among employees, and employees can be more responsible and improve their performance. The mandatory output of this PKM activity is in the form of articles that will be presented in a scientific meeting, namely SENAPENMAS. In addition to the mandatory outputs, there are also additional outputs from this PKM activity in the form of publications in the mass media, namely articles that are planned to be published in PINTAR.PT Felixindo Rubber Berkarya adalah perusahaan industri keluarga yang memproduksi berbagai variasi produk karet untuk berbagai jenis industri. Permasalahan yang ditemukan pada saat survei pendahuluan adalah semua kegiatan perencanaan perusahaan dan alokasi dana yang diperlukan hanya dilakukan oleh pemilik perusahaan, karyawan tidak mengetahui berapa besar target penjualan per tahun, tanggungjawab anggaran hanya dipegang oleh bagian keuangan, anggaran hanya dibuat dengan sederhana, anggaran tidak dapat dipakai sebagai alat pengendalian, anggaran bersifat fixed, dan perusahaan menggunakan anggaran incremental. Solusi yang ditawarkan adalah perusahaan dapat menerapkan anggaran berbasis aktivitas. Anggaran berbasis aktivitas dapat mencerminkan keadaan riil perusahaan dan dapat dipakai sebagai alat perencanaan dan pengendalian di perusahaan, dimana perusahaan harus mengevaluasi apakah anggaran telah tercapai atau tidak. Perusahaan dalam menyusun anggaran harus bersifat fleksibel yang disesuaikan dengan perubahaan situasi. Perusahaan sebaiknya melibatkan semua bagian di dalam perusahaan dalam menyusun anggaran, dengan demikian proses komunikasi dan koordinasi antar bagian dapat ditingkatkan dan muncul adanya rasa memiliki sehingga kinerja setiap karyawan juga dapat meningkat. Dosen yakin bahwa kerangka kerja dan proses implementasi anggaran yang berbasis aktivitas ini amat cocok diterapkan untuk PT Felixindo Rubber Berkarya karena perusahaan akan memperoleh banyak manfaat apabila menerapkan anggaran berbasis aktivitas. Manfaat yang dapat diperoleh perusahaan antara lain adalah dapat mengurangi masalah yang selama ini muncul di perusahaan, munculnya rasa memiliki di antara para karyawan, dan para karyawan dapat lebih bertanggungjawab serta meningkatkan kinerjanya. Luaran wajib dari kegiatan PKM ini adalah berupa artikel yang akan diseminarkan di dalam temu ilmiah, yaitu SENAPENMAS. Selain luaran wajib, juga terdapat luaran tambahan dari kegiatan PKM ini berupa publikasi di media massa, yaitu artikel yang direncanakan akan diterbitkan di PINTAR.

Analysis of the E-Master Application as an Effort of Employment Data Processing

This study aimed to analyze the E-Master application as an effort to process personnel data. This research type was descriptive qualitative. The research subjects were 5 people consisting of 2 OTKP teachers and 3 administrative employees at SMKN 10 Surabaya, while 2 administrative employees and 1 Head of Study Program as source triangulation. Data collection techniques were questionnaires and interviews, while data analysis techniques used data condensation, data presentation, drawing conclusions. The results of the study showed: (1) mapping indicators were able to map Civil servant; (2) SKP indicators, could be used as a medium for monitoring the performance of each Civil servant; (3) training analysis indicators, Civil servant could take part in training activities; (4) promotion indicators, making it easier for Civil servant during the promotion process; (5) pension indicator, providing a sufficient period of time in managing pension files; (6) periodic salary indicators, facilitating the finance department in processing periodic salary calculations; (7) Taspen indicator, making it easier for staffing department to process data on retired personnel; (8) Leave indicators, it was easier for staffing officers to print Civil servant attendance lists; (9) Study permit indicator, helping Civil servant if they wanted to continue their education again.

Perception of Financial Statement Preparation and Efforts to Increase Accountability Awareness

This study aimed to analyze the researcher's perception of research financial responsibility system, what factors make researchers feel difficulties and objections in conducting financial reports, and how to develop strategies to improve literacy of researchers' understanding to prepare financial reports. This type of research was descriptive qualitative. The research location is at Universitas Negeri Semarang. The total informants were 33 researchers who were taken by the technique of purposive sampling. Methods of data collection used interviews, observation and documentation. The data analysis technique used data reduction, data presentation and conclusion drawing. The results of study indicated that the preparation of accountability reports was very important in research, because it helped in monitoring the use of research funds, controlling expenditures, and making the use of research funds more effective and efficient. The obstacles that researchers face in preparing financial statements were the limited time of researchers, some expenses that could not be reported in the accountability system, as well as various regulatory changes. Efforts to overcome existing obstacles by reporting and consulting with related parties, namely the finance department, involved a team that was competent in finance and asked for help from related administrative staff and improved the financial literacy of researchers.

Customer Saving Satisfaction Viewed from the Customer’s Perspective: A Study on Islamic Banks in the Special Region of Yogyakarta

Technological developments already change the behavior of employee salary payments. This is done to reduce the risk of carrying large amounts of cash, speeding up the payment process and reduce the working time of the finance department. Sometimes a spesific bank appointment does not make employees feel satisfied for several reasons, such as: already a customer from another bank, forced to open a new account, short of bank facilities (ATMs), ATM the location is far from his or her the house. The purpose of the research is to find out the difference in customer satisfaction levels of saving customers reviewed from the beginning of bank account opening, termed 'Voluntary Customer' or 'Forced Customer'. This research is a field study with the population of Saving Customers in Sharia Bank operating in the Special Region of Yogyakarta. Samples are taken by snowball sampling method. The number of samples that met the requirements was 394 consist of 'Voluntary Customer' as many as 247 respondents and 'Forced Customer' as many as 147 respondents. The questionnaire was set in five points Likert scales. Validity Test using Product Moment Correlation and Reliability Test using Chronbah Alpha. The results of the study are as follows: 1). Customer satisfaction of Sharia Bank is still very low. 2). There is a significant difference between the satisfaction of 'Voluntary Customer' and 'Forced Customer'. 3) There is a significant difference between the satisfaction of 'Voluntary Customers who know the contract' and 'Forced Customers who do not know the contract'. 4). There is no significant difference between the satisfaction of 'Voluntary Customer who knows the contract' and 'Voluntary Customer who does not know the contract'. 5). There is no significant difference between the satisfaction of 'Forced Customer who knows the contract' and 'Forced Customer who does not know the contract'. 6). There is no significant difference between the satisfaction of 'Voluntary Customers who do not know the contract' and the 'Forced Customer who knows the contract'.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT

This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.

Financial Awareness Training

The finance department at Lancashire Care has always delivered financial training to support budget holders, clinicians and managers. The COVID–19 pandemic threatened to curtail these important interactions. Understandably financial training wasn’t a priority as the pandemic manifested but as the months progressed and a sense of routine developed, clinicians reached out to the finance department to request some financial awareness training. It demonstrated that whilst the NHS has had to cope and manage with the ‘greatest threat to mental health since the second world war’ (Guardian, Dec 2020), clinical and finance colleagues decided that the show must go on! This article describes the training that was delivered and how finance departments can still interact and engage with non-finance colleagues during these challenging times.

Sergei Prokofiev. Relatives

Обнародованные несколько лет тому назад сведения об арестах близких родственников Прокофьева и о полученных ими тюремных сроках открыли много нового в биографии и личности композитора. Так, стало очевидно, что он был прекрасно осведомлен о массовых репрессиях и жестокой политической цензуре в СССР, когда принимал решение вернуться на родину. Композитор должен был разработать особые авторские стратегии, маневрировать между факторами художественными и требованиями конъюнктуры. Представленные в статье письма шире знакомят с родными композитора; так, они проливают свет на жизнь в первые годы революции семьи Катениных, выводят на сцену действия одну из родственниц Прокофьевых, жившую в Германии, - Марию Рейн. В ряду самых пронзительных документов прокофьевского эпистолярия - письмо тетушки, Екатерины Григорьевны Раевской, которая сообщает об аресте дочери. Обогащают прокофьевское подполье записки композитора из Франции в финансовый отдел Большого театра и ГАТОБ (ныне Мариинский театр) с напоминаниями о необходимости отправить деньги его родственникам в СССР. Композитор в течение многих лет материально поддерживал три семьи своих репрессированных или попавших в жестокую нужду родных. Публикуемая здесь записка - только одна из очень большого количества таких напоминаний. The information about the arrests and jail sentences of Prokofiev's close relatives has been promulgated some years ago, and it revealed many new things about the composer's biography and personality. That is, it became clear, that he was fully aware of mass repressions and harsh political censorship in the USSR at the time he was deciding to return to the motherland. The composer had to shape his own personal strategy to maneuver between artistic values and the circumstances demand. The letters presented in the article introduce in greater detail the composer's relatives. So, they shed light upon the life of the Katenins family during the Revolution first years; they bring into view one relative living in Germany-Maria Rein. One of the most vibrant items of Prokofiev's correspondence is the letter from his aunt, Ekaterina Grigorievna Raevsky, who reported about her daughter being arrested. Prokofiev's quiet correspondence is enriched by his notes from France to the Bolshoi Theater finance department and to the State Academic Theatre of Opera and Ballet (St. Petersburg), reminding them to send money to his relatives in the USSR. For many years Prokofiev supported three families of relatives, who were purged or in need. The note published here is just one of many such reminders.

Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan

This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial statements. The variable implementation of government accounting standards, internal control systems and employee quality influences the quality of financial statements by 83.1 percent while 16.9 percent is influenced by other variables. Keyword: Implementation Of Government Accounting Standards; Internal Control Systems; Quality Officers And Quality Of Financial Statements.