scholarly journals Desain Aplikasi Sistem Informasi Akuntansi untuk Usaha Bengkel Studi Kasus pada AA Cempaka Auto Service

2020 ◽  
Vol 15 (1) ◽  
pp. 33-41
Author(s):  
Firman Surya ◽  
Elfitri Santi ◽  
Armel Yentifa ◽  
Rini Frima ◽  
Dedy Djefris
Keyword(s):  
Moving Average ◽  
Balance Sheet ◽  
Implementation Process ◽  
Development Stage ◽  
Cost Calculation ◽  
Research Approach ◽  
Application Development ◽  
Accounting Information System ◽  
Microsoft Access ◽  
Income Statement

This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion date and inputting the transaction up to the company's operating date. After carrying out the implementation and conversion, the final stage is to carry out training to users and carry out the process of improvement and adjustments to the application based on feedback received from the user. The system design and implementation process have been deemed successful after the user has stated that the application has met all user needs and is operating properly.

scholarly journals Penyusunan Laporan Keuangan dan Perancangan Aplikasi Keuangan Untuk Usaha Kecil Menengah Studi Kasus pada D’Haus Cake

2020 ◽  
Vol 15 (2) ◽  
pp. 90-96
Author(s):  
Fitra Oliyan ◽  
Elfitri Santi ◽  
Eka Rosalina
Keyword(s):  
Implementation Process ◽  
Financial Statements ◽  
Transaction Processing ◽  
Development Stage ◽  
User Needs ◽  
Application Development ◽  
Financial Position ◽  
Microsoft Access ◽  
System Requirements

This study aims to design accounting applications for the preparation of financial statements at D'Haus Cake's business. The approach used in this research is a case study. The design process begins with studying the transactions and reports that D'Haus Cake’s business needs in the form of purchase and sale transaction forms, and general journals. The required reports are in the form of all transaction journal records, ledgers, trial balances, profit and loss reports, and statements of financial position. After studying the system requirements, then proceed to the application development stage using Microsoft Access 2013 software. The next stage is to test the application to obtain adequate confidence in transaction processing by comparing the results of processing with manual calculations carried out. The implementation process is carried out by converting the initial data on the conversion date and making input transactions up to the company's operating date. After implementing and converting, the final stage is to carry out training for users and carry out a process of improvement and adjustment to the application based on the feedback received from users. The process of designing and implementing the application has been considered successful after the user states that the application has met all user needs and operates well.

scholarly journals Analisis Strategi Manajemen PT Hanjaya Mandala Sampoerna Tbk. Untuk Menjadi Market Leader dalam Industri Rokok

2020 ◽  
Vol 4 (3) ◽  
pp. 57
Author(s):  
Sri Septia ◽  
Riris Loisa
Keyword(s):  
Business Performance ◽  
Quantitative Methods ◽  
Balance Sheet ◽  
Secondary Data ◽  
Research Approach ◽  
Qualitative And Quantitative Methods ◽  
Library Research ◽  
Income Statement ◽  
Technology Strategies ◽  
Political Economic

The purpose of research at PT HM Sampoerna, Tbk is to assess the company's business in the period 2013-2017. The results of the business assessment of each company can be information for investors and creditors to make a decision whether it is good for them to rotate the assets they have in the company. Business performance assessment conducted by the author at PT HM Sampoerna, Tbk is analyzing the SWOT, PORTER, PEST (Political, Economic, Social, and Technology) strategies, analyzing financial statements, and analyzing bankruptcy. The author uses a mixture of qualitative and quantitative methods in the research approach by using the income statement and balance sheet obtained from secondary data where all data is publicly available and can be accessed by anyone. Data analysis uses library research and analysis procedures. The results showed the level of leverage ratios and the level of liquidity ratios at PT HM Sampoerna, Tbk experienced fluctuations in each year but remained above the average industry company. While the level of profitability ratios has increased and is also well above the average industry company. The results of the analysis of the z score of PT HM Sampoerna, Tbk are far from the level of bankruptcy. Researchers can give advice to PT HM Sampoerna, Tbk to improve their income by changing credit sales to cash sales and also by looking at the strengths, weaknesses, opportunities and obstacles owned by PT HM Sampoerna, Tbk.

scholarly journals Sistem Informasi Akuntansi Penyusutan Aktiva Tetap Dengan Metode Garis Lurus Pada SMK Muhammadiyah 1 Weleri berbasis Web

2021 ◽  
Vol 14 (2) ◽  
pp. 216-223
Author(s):  
Ahmad Asifuddin ◽  
Haris Ihsanil Huda ◽  
Zaenal Mustofa
Keyword(s):  
Balance Sheet ◽  
Process Data ◽  
Strategic Information ◽  
Fixed Asset ◽  
Accounting Information System ◽  
Web Based ◽  
Income Statement ◽  
Fixed Assets ◽  
Asset Data ◽  
A Company

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

scholarly journals Desain Sistem Informasi Akuntansi Berbasis Komputer untuk Penyusunan Laporan Keuangan Menggunakan Microsoft Access 2010

2019 ◽  
Vol 6 (1) ◽  
pp. 63
Author(s):  
Surya Sukmawan Sinatriyo ◽  
A. Andriana ◽  
K. Kartika
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting System ◽  
Application Development ◽  
Accounting Information System ◽  
Microsoft Access ◽  
Rapid Application Development ◽  
Short Period ◽  
Computer Based

This study aims to design a computer-based accounting information system for the preparation of financial statements using Microsoft Access 2010 on the small medium companythat provide network, cctv installation services and also trading computer components namely CV. Satria Computindo. This research used descriptive qualtitative. Methods of data collection is done by interview and documentation, and testing the validity of data used in the form of source triangulation, time triangulation, and membercheck. Accounting system used were selling, cash receiveing and cash disburshment and sallary and payroll accounting system. Design of computer-based accounting information systems to support the preparation of financial statements using Rapid Application Development (RAD) techniques that develop the system in a short period of time using prototyping. Applications used for system development is using Microsoft Access which includes table design, creation of relations between tables, query design, form design, and report design. This study is expected to reduce the occurrence of recording errors caused by human factors, accelerate the acquisition of financial information for the leadership and accelerate the real time acquisition of stock information. Keywords: Accounting Information System, Financial Statements, Microsoft Access 2010, Prototyping, Rapid Application Development – RAD.

scholarly journals ANALISIS RASIO LIKUIDITAS DALAM MENGUKUR KINERJAKEUANGAN PADA PERUSAHAANROKOK YANG TERDAFTAR DI BURSAEFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Stock Exchange ◽  
Balance Sheet ◽  
Financial Statements ◽  
Research Approach ◽  
Application Integration ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Income Statement ◽  
Ratio Data

This study aims to determine the financial performance of the Application Integration Cigarette listed on the Indonesia Stock Exchange. The approach used in this research is descriptive research approach. Technical analysis of the data used in this research is descriptive data analysis techniques which collects data, classify it in such a way so as to obtain a clear picture of the facts as true on the object under study. In this study, the authors calculated the liquidity ratio ,. Data collection techniques used are documentation of the company in the form of the company's financial statements (balance sheet and income statement) The results of the study showed that the current ratio is the highest among the tobacco companies that are in the company of PT. Wismilak, tbk, and Current ratio is the lowest among the tobacco companies that are in the company of PT. Bentoel International, Tbk. Quick ratio is the highest among the tobacco companies that are in the company of PT. HM SampoernaTbk, and Quick ratio is the lowest among the tobacco companies that are in the company of PT. Bentoel International, Tbk. Cash ratio is the highest among the tobacco companies that are in the company of PT. Wismilak, tbk, and Cash ratio is the lowest among the tobacco companies that are in the company of PT. Bentoel International, Tbk.

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor)

2010 ◽  
Vol 6 (02) ◽  
pp. 49
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Information System ◽  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statement ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Accounting Information System ◽  
Achievement Data ◽  
Medical Needs ◽  
Processing Data

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished.  Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.

The Relation between Accounting Information in Debt Covenants and Operating Leases

2015 ◽  
Vol 29 (4) ◽  
pp. 969-996 ◽  
Author(s):  
Daniel Gyung H. Paik ◽  
Joyce A. van der Laan Smith ◽  
Brandon Byunghwan Lee ◽  
Sung Wook Yoon
Keyword(s):  
Balance Sheet ◽  
Accounting Information ◽  
Debt Covenants ◽  
Debt Contracts ◽  
Debt Contracting ◽  
Income Statement ◽  
Operating Leases ◽  
The Impact ◽  
Accounting Ratios ◽  
Lease Accounting

SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We consider the impact of these changes on firms' debt covenants by examining the frequency of income-statement- versus balance-sheet-based accounting ratios in debt covenants of firms in high and low Off Balance Sheet (OBS) lease industries. Based on debt contracts from the 1996–2009 period, our results provide evidence that lenders focus on balance sheet (income statement) ratios in designing debt covenants for borrowers in low (high) OBS lease industries. Further, the use of balance-sheet- (income-statement-) based covenants falls (rises) faster in high OBS lease industries than in low OBS lease industries as the use of OBS leasing increases. This evidence indicates that OBS operating leases influence lenders' use of accounting information in covenants, suggesting that creditors consider the impact of OBS leases when structuring debt agreements. These results also suggest that the proposed capitalization of OBS leases may not result in firms violating loan covenants but will make the balance sheet a more complete source of information for debt contracting by removing the need for constructive capitalization of OBS leases.

Intellectual capital in family firms: human capital identification and measurement

2015 ◽  
Vol 16 (1) ◽  
pp. 199-223 ◽  
Author(s):  
Enrique Claver-Cortés ◽  
Patrocinio Carmen Zaragoza-Sáez ◽  
Hipólito Molina-Manchón ◽  
Mercedes Úbeda-García
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Family Firms ◽  
Balance Sheet ◽  
Research Approach ◽  
Competitive Advantages ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose – Based on the literature devoted to family firms and the intellectual capital-based view of the firm, the purpose of this paper is not only to identify the most important human capital intangibles owned by family firms but also to show a number of indicators that can help measure them. Design/methodology/approach – A qualitative case-study-based research approach was adopted taking as reference: 25 family firms belonging to different sectors; previous works existing in the literature; and the intellectus model. Findings – The present study identifies ten intangibles associated with the human capital of family firms and shows 60 indicators that can be used to measure them. It additionally provides empirical evidence and gives examples of these intangibles through the analysis of 25 international family firms. Research limitations/implications – The difficulty in collecting all the human capital intangibles of family firms; the problems associated with the creation of accurate indicators; and those specific to the research methodology adopted. Practical implications – Identifying the human capital intangibles of family firms and their indicators can help managers become aware of their importance, and this will consequently help them improve their management. This could be an interesting starting point to value these intangibles in the balance sheet as well as to draw comparisons between family and non-family organisations. Originality/value – The framework provided by family firms sheds light on several intangibles specific to these firms – precisely for their condition as “family” firms. Those intangibles – human capital intangibles being especially highlighted in this study – provide the basis for the achievement of competitive advantages.

scholarly journals FACTORS INFLUENCING ACCOUNTING STUDENTS’ UNDERSTANDING THE ENGLISH TERMINOLOGY IN ACCOUNTING REPORTS

2021 ◽  
Vol 5 (2) ◽  
pp. 246-254
Author(s):  
Rica S Wurayaningrum
Keyword(s):  
Descriptive Analysis ◽  
Case Study Research ◽  
Balance Sheet ◽  
Accounting Students ◽  
First Semester ◽  
Factors Influencing ◽  
Income Statement ◽  
Qualitative Descriptive ◽  
Accounting Reports ◽  
Academic Year

This qualitative study with a case study research scheme is aimed to find out the factors influencing accounting students’ understanding of the English terminology in accounting reports (balance sheet, income statement and cash flow statement). The sample is the first semester students of the Accounting Department of Faculty Economics and Business, Universitas Wijaya Kusuma Surabaya academic year 2020-2021. The understanding of English terminology in accounting reports can help the students in preparing themselves for Free Trade in a disruptive era. The analysis of this study is using qualitative descriptive analysis. The results of the study are the description of the factors influencing accounting students’ understanding of the English terminology in accounting reports as for the first semester students this specific terminology may cause confusion which leads to misunderstanding.

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