scholarly journals MODEL OF PROCEDURES CASH DISBURSEMENT SYSTEM FOR PURCHASING ASSETS IN VILLAGE ACCOUNTING SYSTEMS

NATAPRAJA ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 64-71
Author(s):  
Khozin Arief
Keyword(s):  
Data Collection ◽  
Accounting System ◽  
Accounting Systems ◽  
Procedural Error ◽  
Complete Procedure ◽  
Asset Purchases ◽  
Expenditure System ◽  
The Village ◽  
Procedure Model ◽  
Accounting Procedure

This study aims to create a procedure model of cash expenditure system assets in the village accounting system to be used in villages throughout Indonesia so that the administration of village accounting can be run accountable, transparent, can be accounted for according to applicable laws. Based on the preliminary interview conducted by the researcher to the village officials, it was found that in the implementation of the procedure for issuing cash on asset purchases, procedural errors sometimes occurred in the village accounting administration due to the incomplete documentation of the procedure model. This procedural error led to irregularities in village financial managers. Therefore we need a well-documented and complete procedure for cash disbursement procedures for asset purchasing as a guideline for administering village accounting. The methodology of this research was carried out by data collection techniques through interviews, observation, and system documentation carried out in the villages of Parongpong District, West Bandung Regency, West Java Province, with stages starting from planning, surveying, analyzing and designing systems. In designing this village accounting procedure model, the author follows applicable government laws and regulations and literature studies on village accounting

scholarly journals Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak)

2018 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Husnurrosyidah Husnurrosyidah ◽  
Ginanjar Suendro
Keyword(s):  
Financial Reporting ◽  
Basic Education ◽  
Survey Methods ◽  
Field Research ◽  
Research Field ◽  
Primary Data ◽  
P Value ◽  
Accounting System ◽  
Accounting Systems ◽  
The Village

The potential for misuse of the funds of the village in Indonesia has increased due to misconstrued one side, basic education is the head of the village and its officials not derived from competencies of accounting. The village chief has the desire and the hope that created a computerized accounting system to simplify financial reporting the village Fund. Thus, a good Accounting System in conducting employee administration finance village Fund will be able to reduce the potential for abuse of the village Fund.This research aims to know the influence of the accounting system and accounting competency against the potential misuse of funds. This research is the research field (field research) with a quantitative approach. The data used are the primary data with survey methods through the dissemination of the questionnaire. There are two independent variables in this study i.e. (X 1) accounting systems and accounting competency (x 2). The dependent variable (Y) village Fund abuse. The technique of sampling using random sampling so that the retrieved samples of the 101 people who represent their respective villages in Kabupaten Demak.The results showed that 1) influential accounting systems against misuse of funds i.e. village of 0762 with p-value < 0.01; 2) influential accounting competency against the misappropriation of funds of the village i.e. of 0461 with p-value = 0.07.

scholarly journals Analysis of Accounting System Formulation for SMEs Based on SAK EMKM

2020 ◽  
Author(s):  
Suparti . ◽  
Dudung Ma’ruf Nuris ◽  
Sunaryanto . ◽  
Bety Nur Achadiyah
Keyword(s):  
Data Collection ◽  
Qualitative Data ◽  
Financial Statements ◽  
National Standards ◽  
Accounting System ◽  
Accounting Systems ◽  
Balance Sheets ◽  
Financial Position ◽  
Qualitative Data Collection

SMEs has become the backbone of the Indonesian economy. This study aims to describe the current condition of SMEs and the constraints faced by these businesses. This research is qualitative. Data collection was carried out by interview, observation and documentation to Putri Srikandi SMEs. The results showed that the majority of these SMEs do not have accounting systems that comply with national standards. The accounting system required consists of classifying account numbers, initial balance sheets, journals, ledgers, financial statements consisting of financial position reports, income statements and notes to financial statements referring to SAK EMKM. Keywords: accounting system, SMEs, SAK EMKM

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

TOLERANSI DAN KERUKUNAN ANTARUMAT BERAGAMA (POLA KOMUNIKASI TOKOH AGAMA DESA ANGGRASMANIS, JENAWI, KARANGANYAR)

2020 ◽  
Vol 1 (1) ◽  
pp. 58
Author(s):  
Noval Setiawan ◽  
Sarbini Sarbini
Keyword(s):  
Data Collection ◽  
Qualitative Approach ◽  
Communication Patterns ◽  
Qualitative Description ◽  
Religious Communities ◽  
The People ◽  
Direct Feedback ◽  
The Village

The people who live in Anggrasmanis village, consist of various kinds of religions. There are Islam, Christian, and Hinduism. The tolerance between religious communities in Anggrasmanis village was maintained even though it was often tinged with tension and suspicion. This encourages religious figure to build communication. This study aims to describe how the pattern of communication inter-religious figures in Anggrasmanis village, so attitude of tolerance is born. The type of research used  is a qualitative description method with qualitative approach. Data collection techniques using observation, interviews, and documentation. Researchers’ finding communication patterns of religious figures in Anggrasmanis village are linear communication patterns and circular communication patterns that occur in direct conversation between religious figures and direct feedback. The role of religious figures to building tolerance at Anggrasmanis village is by participating in activities at the village such as religious holidays.

LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920

2007 ◽  
Vol 34 (2) ◽  
pp. 169-200 ◽  
Author(s):  
Daijiro Fujimura
Keyword(s):  
Accounting System ◽  
Accounting Systems ◽  
Income Statement ◽  
Public Accountants ◽  
And Performance

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.

ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Maksalmina Maksalmina
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Clear Picture ◽  
Accounting System ◽  
Accounting Systems ◽  
Data Presentation ◽  
Banda Aceh ◽  
Descriptive Qualitative

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals The Variety and Meaning of The Community Tradition of Coastal Bungo Wedung Indonesia

2020 ◽  
Vol 20 (1) ◽  
pp. 70
Author(s):  
Mahfudlah Fajrie
Keyword(s):  
Data Collection ◽  
Natural Resources ◽  
Coastal Region ◽  
Coastal Communities ◽  
The People ◽  
Community Effort ◽  
Village Government ◽  
Local Traditions ◽  
The Village ◽  
Depth Interviews

Bungo Village, Subdistrict of Wedung Indonesia, is one of the regions that still upholds the traditions of the region as a form of preserving culture. Along with the development of technology and science, there are many traditions in the village that are considered not modernist by the people. Therefore, some village government and community heads in the village of Bungo, Wedung District, are trying to maintain traditions in their area as a form of preserving local traditions or culture and when developed can have potential for regional income. Coastal traditions in the Bungo Village area that are still carried out include Apitan, Syawalan, and Alms of Earth, the meaning of this tradition as a form of community gratitude to God. There is a Nyadran tradition, the Panji Kusuma Cultural Kirab is a tradition carried out as a form of respect for coastal communities and in memory of the services of heroes who have established villages in the coastal region. There is also the tradition of Keong Keli, Barian, Kembang Sayang, which basically implies a form of community effort to avoid doom and danger. This research was conducted using ethnographic methods, data collection using in-depth interviews and observation. From the coastal traditions carried out by the Bungo people, it is shown that coastal communities depend on the sea for their livelihoods and the wealth of natural resources to survive.

scholarly journals APLIKASI E-KMS UNTUK PENDATAAN DAN REKAPITULASI TUMBUH KEMBANG BALITA DI POSYANDU MEKAR ARUM 18

2020 ◽  
Vol 4 (2) ◽  
pp. 216
Author(s):  
Rohmat Tulloh ◽  
Dadan Nur Ramadan ◽  
Dendi Gusnadi
Keyword(s):  
Data Collection ◽  
Technology Implementation ◽  
Growth And Development ◽  
Participation Rate ◽  
High Satisfaction ◽  
Measurement Results ◽  
Service Activity ◽  
History Of ◽  
Indicators Of Success ◽  
The Village

E-KMS Application for Data Collection and Recapitulation of Toddler Growth in Posyandu Mekar Arum 18Abstract. Mekar Arum Posyandu 18, which located in Lengkong village, has a low to moderate participation rate of mothers and toddlers, ranging from 15% to 25%. Besides, the registration of growth and development of infants is done manually or handwritten by the cadre on a Kartu Menuju Sehat (KMS). KMS loss often occurs so that parents and Posyandu officials have difficulty finding a history of growth and development of infants. The purpose of this activity is to increase the number of toddlers who come to the Posyandu. Besides that, this activity intends to make it easier for parents of toddlers to get information about Posyandu activities schedules, data on children's growth and development, health information also Posyandu programs. While for Posyandu cadres, this activity can help to collect data and recapitulate the growth of children and also make it easier to reports to the village office or Puskesmas. This activity uses the technology implementation method through the creation of the Posyandu mobile application (mPosyandu). This application is an electronic KMS (e-KMS) based on Android. Electronic-based data collection methods are used as a basis for planning and implementing activities. From the measurement results, this community service activity can meet all the indicators of success. Those indicators are including, the number of mothers of toddlers who use the application reaches 90%, the number of toddlers who come to Posyandu has increased to 90%, all toddlers in Posyandu Mekar Arum 18 recorded digitally, the level of high satisfaction society and the level of suitability of activities that reach 100%.Keywords: Posyandu, e-KMS, toddler.Abstrak. Posyandu Mekar Arum 18 yang berlokasi di desa Lengkong memiliki tingkat partisipasi ibu dan balita yang terbilang rendah hingga sedang, berkisar antara 15 sampai dengan 25 persen. Selain itu pencatatan tumbuh kembang balita dilakukan secara manual atau ditulis tangan oleh kader pada selembar Kartu Menuju Sehat (KMS).  Kehilangan KMS sering terjadi sehingga para orang tua dan petugas posyandu kesulitan mencari riwayat tumbuh kembang balita. Tujuan dari kegiatan ini adalah untuk meningkatkan jumlah balita yang datang ke posyandu. Disamping itu kegiatan ini ditujukan untuk memudahkan orang tua balita untuk mendapatkan informasi tentang jadwal kegiatan posyandu, data tumbuh kembang anak dan informasi kesehatan serta program-program posyandu. Sedangkan bagi kader posyandu, kegiatan ini dapat membantu untuk pendataan dan rekapitulasi pertumbuhan balita dan juga dapat memudahkan dalam pelaporan ke kelurahan atau puskesmas. Kegiatan ini menggunakan metode penerapan teknologi melalui pembuatan aplikasi mobile Posyandu (mPosyandu). Aplikasi ini merupakan sebuah elektronik KMS (e-KMS) berbasis android. Metode pendataan berbasis elektronik digunakan sebagai landasan perencanaan dan pelaksanaan kegiatan. Dari hasil pengukuran, kegiatan pengabdian masyarakat ini mampu memenuhi semua indikator keberhasilan diantaranya, jumlah ibu balita yang memakai aplikasi mencapai 90%, jumlah balita yang datang ke posyandu meningkat hingga 90%, semua balita di posyandu mekar arum 18 sudah terdata secara digital, tingkat kepuasan masyarakat yang tinggi dan tingkat kesesuaian kegiatan yang mencapai 100%.Kata Kunci: Posyandu, e-KMS, Balita.

scholarly journals PERANAN PEMERINTAH KOTA BATU DAN PEMERINTAH DESA PUNTEN DALAM PEMBERDAYAAN WISATA PETIK APEL

REFORMASI ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 178
Author(s):  
Roro Merry Chornelia Wulandary ◽  
Abd. Rohman
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Method ◽  
Development Plan ◽  
Data Presentation ◽  
Village Level ◽  
Village Government ◽  
The Village

The Role of Tourism Office Batu City and Punten Village Government in tourism empowerment is very influential to the progress of Apple Picking Tour which is located in Punten Village, Batu City. This research aims to describe the role of Culture and Tourism Office also The Village Government in manifestation and implementation the mechanism of the tourism maximally. The research uses qualitative method with data collection techniques through interview, observation, and documentation. Data analysis is done in several stages, including data eduction, data presentation and taking the conclusion. The results show that the role of Culture and Tourism Office and Village Government in empowering An Apple Picking Tour was carried through collaboration and give encouragement to the society, to establish the Group of Tourism Consciousness/Kelompok Sadar Wisata, and Joint Farmer group/Gabungan Kelompok Tani (Pokdarwis & Gapoktan), having coordination among the Culture and Tourism Office, Village Government and community, and also to have a Development Plan Deliberation (Musrenbang) in a village level. Peranan Dinas Pariwisata Kota Batu dan Pemerintah Desa Punten dalam pemberdayaan wisata sangat berpengaruh pada perkembangan wisata petik apel yang ada di Desa Punten, Kota Batu. Penelitian ini bertujuan untuk menggambarkan peranan Dinas Pariwisata Kota Batu serta Pemerintah Desa Punten dalam memajukan pariwisata secara maksimal, terutama wisata petik apel yang ada di Desa Punten. Penelitian ini menggunakan metode kualitatif dengan tehnik pengumpulan data melalui wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan beberapa tahap, diantaranya reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa peranan Dinas Pariwisata Kota Batu serta Pemerintah Desa Punten dalam mengembangkan wisata petik apel dilakukan melalui kerjasama dan memberikan dorongan kepada masyarakat dengan membentuk Kelompok Sadar Wisata dan Gabungan Kelompok Tani (Pokdarwis & Gapoktan), melakukan koordinasi antara Dinas Pariwisata, Pemerintah Desa dan masyarakat, serta mendorong adanya musrembang di tingkat desa.

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