scholarly journals Sistem Akuntansi Penjualan Kredit Koperasi Karyawan PT. PLN (Persero) Unit 3 Cirebon

Jurnal EBI ◽  
2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Alitia Rachmawati ◽  
Widya Jati Lestari ◽  
Agus Sevtiana
Keyword(s):  
Accounting System ◽  
Business Activity ◽  
Savings And Loans ◽  
Accounts Receivable ◽  
Service Unit

Daya Lisna Sutera Cooperative is a cooperative for employees and retirees at PT. PLN (Persero) Service Unit 3 Cirebon. This cooperative is located at Jalan Tuparev No.100, Cirebon city. Members of this cooperative consist of active employees and retired employees of PLN 3 Cirebon service unit. Active employees are required to become members of the cooperative, while retired employees are not mandatory. This cooperative business activity accommodates members' deposits, distributes loans to members, provides credit sales of necessities for members, and provides vehicle rental services. There are still some company recording activities that are done manually, namely recording sales and savings and loans using the excel application. This study aims to create a credit sales accounting system that is expected to be better and more efficient, so that bookkeeping reports can be done faster and increase the effectiveness of the company, both from procedures, documents, and supporting records required by cooperatives. This system produces the output of Credit Application Letters, Sales Reports, Accounts Receivable Reports, Payment Reports, Official Notes, and Journals. Keywords: Accounting System, Cooperative, Sales, Credit

scholarly journals Digitalization as a Vector of Information Systems Development and Accounting System Modernization

2021 ◽  
Vol 31 (4) ◽  
pp. 18-39
Author(s):  
Lyudmyla Chyzhevska ◽  
Lidiia Voloschuk ◽  
Liubov Shatskova ◽  
Liudmyla Sokolenko
Keyword(s):  
Structural Changes ◽  
Business Processes ◽  
Electronic Data Interchange ◽  
Accounting System ◽  
Business Activity ◽  
Economic Sectors ◽  
Data Interchange ◽  
Theoretical Generalization ◽  
Effective Development ◽  
Cloud Technologies

Abstract Digitalization causes structural changes in the economic sectors and influences business activity and processes, leading to the companies’ increased productivity, competitive advantages and effective development creation and consolidation. This article is purposed to substantiate that the economy digitalization entails the need for companies’ system and mechanisms modernization to ensure their competitiveness and to improve management systems. The research is conducted using methods of theoretical generalization, analysis, synthesis, comparison and grouping. This study resulted in defining both global and Ukrainian economies’ trends for digitalization with a description of its impact on the business activity and business processes, assessing the economy digitalization effects to the requirements for the company’s information system that therefore serves to establishing directions for its modernization through the introduction of digital technologies, such as Electronic Data Interchange, Extensible Business Reporting Language, BigData, Internet of Things, Robotic Process Automation, Artificial intelligence, Real-time Adherence, cloud technologies, blockchain. The directions of companies’ accounting digitalization implementation and development are as flows: changes in the accounting system in terms of its method elements; application of Assets, Liabilities and Capital new digital forms; advanced training in compliance with the requirements for the accounting personnel digital competencies.

The Writing, Observing and Getting Approach dalam Menciptakan Keunggulan Kompetitif Praktik Akuntansi Berbasis Excel for Accounting

2015 ◽  
Vol 2 (02) ◽  
pp. 181-192
Author(s):  
Riski Aprilia Nita ◽  
Nurmala Ahmar
Keyword(s):  
Information System ◽  
Information Needs ◽  
Jel Classification ◽  
Simple Approach ◽  
Accounting System ◽  
Business Activity ◽  
Recording Process ◽  
The World ◽  
Manual Recording ◽  
Accounting Graduates

A B S T R A C T In line with the development of accounting as an information system and the diversity of stakeholder information needs of the company makes accounting graduates are no longer viewed as an accountant who carry out manual recording process, but are required to be able to apply software designed to transform data into information that is useful in the world of work. Subjects accounting practices that integrate basic accounting and information systems also keep the demand for courses can be penciri competitive advantage that can accommodate students in understanding the business activity within an organization. In achieving these advantages is explained through a simple approach to understand the accounting cycle companies where students are expected to have the skills journaling (writing), carry out the analysis of the transaction (observing) and gain (getting) skills in applying accounting system-based computer using an application program based accounting Excel (Excel for Accounting). A B S T R A K Sejalan dengan perkembangan akuntansi sebagai suatu sistem informasi dan keberagaman kebutuhan informasi stakeholder perusahaan menjadikan lulusan akuntansi tidak lagi dipandang sebagai akuntan yang melaksanakan proses pencatatan manual, namun dituntut untuk dapat mengaplikasikan perangkat lunak yang dirancang untuk mentransformasi data menjadi informasi yang berguna dalam dunia kerja. Mata kuliah praktik akuntansi yang mengintegrasikan akuntansi dasar dan sistem informasi turut mengikuti tuntutan tersebut untuk dapat menjadi mata kuliah penciri yang dapat mengakomodasi keunggulan kompetitif mahasiswa dalam memahami aktivitas bisnis dalam suatu organisasi. Dalam mencapai keunggulan tersebut dijelaskan melalui pendekatan sederhana untuk memahami siklus akuntansi perusahaan dimana mahasiswa diharapkan memiliki keterampilan menjurnal (writing), melaksanakan analisis transaksi (observing) dan mendapatkan (getting) ketrampilan dalam mengaplikasikan sistem akuntansi berbasis komputer menggunakan program aplikasi akuntansi berbasis Excel (Excel for Accounting). JEL Classification: I20, L86

scholarly journals Formation of accounting and analytical information of the municipal company on accounts receivable and payable in the context of ensuring business communication

2019 ◽  
pp. 144-149
Author(s):  
Larysa Yakymova ◽  
Oleksandra Karielova
Keyword(s):  
Financial Stability ◽  
Business Communication ◽  
Financial Statements ◽  
Practical Experience ◽  
Research Process ◽  
Accounting System ◽  
Accounts Receivable ◽  
Analytical Information ◽  
Accounts Payable ◽  
Theoretical Generalization

Purpose. The aim of this article is to substantiate of methodical approaches to formation of accounting and analytical information concerning accounts receivable and payable in the context of ensuring business communication of the municipal company. Methodology of research. General scientific and special methods of cognition are used in the research process, in particular: methods of theoretical generalization and comparative analysis – for the analysis of scientific works and practical experience of improvement of communications in accounting; system approach, methods of analysis and synthesis – for substantiation of methodical approaches and suggestions for the formation of accounting and analytical information; methods of econometric modeling – for the construction of a model of net profit of municipal companies. Findings. The relationship between the problems of accounting for accounts receivable and payable and the principles of business communications are established. Changes in the financial statements of municipal companies, which are consistent with the principles of effective communication and improve the information of internal and external users on accounts receivable and payable and their impact on the financial stability of the company, are proposed. Originality. Methodical approaches to restructuring of notes to financial statements in terms of accounts receivable and payable are substantiated, which, in contrast to the existing ones, provides improved communication in financial statements of municipal companies. Practical value. Theoretical and methodical provisions of the research are brought to the level of specific proposals for the formation of accounting and analytical information on accounts receivable and payable of the municipal company. Key words: financial statements; accounts receivable; accounts payable; communications; municipal company; model.

scholarly journals PERANCANGAN SISTEM E-ACCOUNTING PADA PT.MANDIRI AGUNG LUBUKLINGGAU

2019 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Lukman Sunardi ◽  
Andri Anto Tri Susilo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Human Error ◽  
Accounting Information ◽  
Modeling Language ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounts Receivable ◽  
A Company

Abstrak Sistem informasi akuntansi merupakan jantung bagi sebuah perusahaan. Sistem informasi akuntansi membuat sebuah perusahaan mampu melakukan pengendalian dan memudahkan perusahaan dalam meningkatkan kinerjanya. Salah satu bagian dari sistem informasi akuntansi adalah sistem penjualan dan piutang. Penelitian ini dilakukan pada perusahaan distributor yang bergerak di bidang penjualan alat-alat elektrikal, mekanikal, dan telekomunikasi. Perusahaan tersebut sedang berkembang pesat dengan jumlah transaksi penjualan yang cukup banyak dan kompleks setiap harinya, namun masih menggunakan sistem manual sehingga kurang efektif dan efisien. Maka dari itu penulis mengangkat judul prancangan system e-accounting pada PT. Mandiri Agung Lubuklinggau.  Pada penelitian ini penulis menggunakan perancangan system menggunakan United modeling language (UML) dan pada penelitian ini penulis mengunakan metode deskriptif dimana penggunaan metode dimaksudkan agar kebenaran yang diungkapkan benar-benar berdasarkan bukti ilmiah yang kuat adapun hasil dari penelitian ini maka dapat disimpulkan dengan adanya system e-accounting ini memperbaiki kelemahan yang ada pada sistem informasi akuntansi penjualan dan piutang yang sedang berjalan. Serta meningkatkan pengendalian intern perusahaan serta meminimalisir kecurangan dan human error yang dilakukan karyawan. Kata kunci—PHP,Akuntansi, E-Accounting   Abstract  Accounting information systems are the heart of a company. Accounting information systems make a company capable of controlling and making it easier for companies to improve their performance. One part of the accounting information system is the sales and accounts receivable system.This research was conducted at a distributor company engaged in the sale of electrical, mechanical, and telecommunications equipment. The company is growing rapidly with a number of sales transactions that are quite numerous and complex every day, but still use the manual system so that it is less effective and efficient. Therefore the author raised the title of the design of e-accounting system at PT. Mandiri Agung Lubuklinggau.In this study the author uses the system design using the United modeling language (UML) and in this study the author uses descriptive methods where the use of the method is intended so that the truth revealed is really based on strong scientific evidence while the results of this study can be concluded with the existence of system e -accounting fixes weaknesses that exist in the current sales and accounts receivable accounting information system. And improve internal control of the company and minimize fraud and human error by employees. Keywords—PHP,Accounting,E-Accounting

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute

2019 ◽  
Vol 1 (1) ◽  
pp. 1-11
Author(s):  
Iin Andrayanti
Keyword(s):  
Internal Control ◽  
Analytical Methods ◽  
Audit Committee ◽  
Financial Statement ◽  
Research Use ◽  
Control Analysis ◽  
Accounting System ◽  
Accounts Receivable ◽  
Online System ◽  
Basic Concepts

This research aims to reveal how internal control of the accounts receivable system, obstacles faced on the internal control applied, and the endeavors made to reduce it at STIAMI Institute. This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STIAMI auspices. In addition, STIAMI's management has applied basic concepts and principles of internal control. In STIAMI internal control activities, it is better to enforce the functions and centralization of the online system so that the operations and financial statement presentation can run effectively and efficiently.

scholarly journals Etnomethodologi Analysis of Syari’a Manifestation in the Samin Tribe’s

2020 ◽  
Author(s):  
Ike Sulaili Sofiyanti ◽  
Puji Handayati
Keyword(s):  
Economic System ◽  
Accounting System ◽  
Savings And Loans ◽  
Mutual Cooperation ◽  
The Public ◽  
The Social ◽  
Economic Practices ◽  
Social Gathering ◽  
Islamic Economic

The purpose of this research is to determine the form of syari’ah economic practices in the Samin tribe’s prespective. This research uses the ethnomethodology approach. The results showed that the local wisdom of the Samin is mutual cooperation, honest, patient, trokal (work), and narimo (sincere). The result also indicates that there are 3 types of social gathering amongst the Samin namely regular social gatherings, mutual cooperation social gatherings and goa social gatherings. In the context of the traditional social gathering, the value of local wisdom “mutual cooperation” is internalized in the activity of savings and loans within the public community. Meanwhile, the value of wisdom honesty is internalized in the accountability of financial records of the social gathering. Implementation of social gathering is can be classified in Islamic economic system which has no system of interest or usury. Social gathering system that exist in Samin tribe is almost the same as the mudhorobah principle in the syariah accounting system    Keyword: Ethnomethodology, social gathering, Local Wisdom, Syari’ah Accounting

scholarly journals Management Accounting System, Internal Control of Credit Sales and Accounts Receivable Collections in Bakery Industry

2020 ◽  
Vol 9 (3) ◽  
pp. 105-111
Author(s):  
SUMINI .
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Research Field ◽  
Accounting System ◽  
Specific Topic ◽  
Accounts Receivable ◽  
Bakery Industry ◽  
A Company ◽  
Financial Issues ◽  
Management Accounting System

This study aims to analyze the management accounting system, internal control of credit sales and accounts receivable collections in bakery industry. The novelty of this paper is to find out the results of bakery industy by considering a specific topic of financial issues. Every company has a role in the provision of credit problems but one of the most efficient ways for increasing sales is the provision of credit. However, basically credit sales have considerable customer risks who are not supposed to pay on accounts or customer who are not willing to pay for some reasons. To minimize these risks regarding the provision of credit, the company manager must be careful in selecting prospective customer before approving credit sales. This bakery industry is a company engaged in production and sales of bread and pastries. Based on research conducted by the author, the author asked the question whether the procedure of credit sales of accounts receivable collection has implemented internal control or not. The research method used is a library at the research field. Based on the result of this study, it concluded that the company sales of the applicable credit are in considerable amount, but the accounts receivable collection still has a few weaknesses which allow overdue customers to proceed the purchase orders. It is preferably to customers who have an overdue to be given limitation in ordering goods.

scholarly journals Analisis Kualitas Pelayanan Unit Usaha Simpan Pinjam Koperasi Wanita Kenanga Pontianak

2016 ◽  
Vol 11 (2) ◽  
pp. 603
Author(s):  
Helman Fachri ◽  
Asbani A
Keyword(s):  
Quality Of Service ◽  
Sampling Technique ◽  
Savings And Loans ◽  
Service Unit ◽  
Credit Cooperatives ◽  
Quality Dimensions ◽  
Level Of Importance ◽  
Diagram Analysis ◽  
Cartesian Diagram

This study aimed to analyze the quality of service to business unit Women's savings and credit cooperatives Kenanga Pontianak. quality dimensions studied were reliability, responsiveness, assurance, empathy and tangibles. This study using purposive sampling technique with a sample of 72 respondents out of 266 members. The analytical method used is Cartesian diagram Analysis (Importance Performance Analysis)  to determine the level of importance of service quality and customer satisfaction, and the results obtained where X = 3.88 and Y = 3.97, which means that the quality of service Unit Savings and Loans granted by Women's Cooperative Kenanga Pontianak is still not in line with expectations that members of the members are not satisfied.Based on the results of analysis of Cartesian diagram shows that there are three significant variables that three variables, namely the regularity of the work schedule is quite important by respondents with a score of 3.50 and variable 7 is the ability to serve lending is very important by respondents with a score of 3, 79. The next variable is the availability of parking space 18 received responses are less satisfied thanrespondents with a score of 3.88.

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