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 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 DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS

2021 ◽  
Vol 5 (1) ◽  
pp. 35-46
Author(s):  
Joseph Tangon ◽  
Merry Ligia Sael ◽  
Ririn Fadilah Baso
Keyword(s):  
Qualitative Method ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Statement ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position ◽  
Microsoft Access ◽  
Income Statement ◽  
Descriptive Approach

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM  Keywords: Application design, financial report, SAK EMKM

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 Kehidupan Keuangan Keluarga Muslim

2021 ◽  
Vol 4 (2) ◽  
pp. 345-367
Author(s):  
Rini Purnamasari ◽  
Ahmad Abbas
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Financial Statements ◽  
Case Study Approach ◽  
Study Approach ◽  
Financial Position ◽  
The Family ◽  
Cash Basis ◽  
Muslim Family

Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) Keywords: Accounting; Islamic; Family; Financial Statements; Household

scholarly journals A Case Study of True and Fair View Override in Financial Reporting

2016 ◽  
Vol 5 (1) ◽  
pp. 13-19 ◽  
Author(s):  
Horace Ho
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Multinational Firm ◽  
Financial Instruments ◽  
Consolidated Financial Statements ◽  
Financial Reporting Standards ◽  
Financial Position

Abstract This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs). The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32). Notwithstanding its noncompliance with the IFRSs, HSBC (2009) concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2). The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

A benchmarking implementation framework for automotive manufacturing SMEs

2006 ◽  
Vol 13 (4) ◽  
pp. 396-430 ◽  
Author(s):  
Baba ◽  
Sha'ri Mohd Yusof ◽  
Azhari
Keyword(s):  
Conceptual Framework ◽  
Implementation Process ◽  
Development Stage ◽  
Implementation Framework ◽  
Automotive Manufacturing ◽  
Content Type ◽  
Implementation Effort ◽  
Definition Of ◽  
Practical Implications

PurposeThe purpose of this paper is to present a conceptual framework for benchmarking implementation in small medium‐sized enterprises (SMEs) taking into consideration their characteristics.Design/methodology/approachThe paper begins with the review on the definition of SME and a comparison of the characteristics of SMEs and large organizations. It presents the need for a framework and its relationship with benchmarking and TQM. This is followed by reviewing the benchmarking implementation frameworks proposed by researchers and discusses these frameworks based on their strengths and weaknesses from SMEs perspective. The frameworks were categorised into two broad types based on the different writer's background and the approach on how they view the benchmarking implementation process.FindingsThe paper suggested a conceptual framework for benchmarking implementation dedicated to the automotive manufacturing SMEs. This framework guides them through from the start to end of the benchmarking process. The framework was validated at six pilot case study companies, which gave useful comments and suggestions regarding the usefulness and applicability within the SMEs context.Research limitations/implicationsThe conceptual framework is still in the development stage and research is undertaken to include the pilot study companies suggestions and comments into the final version of the framework.Practical implicationsThis guidance and framework provides a useful guide for companies to adopt and adapt before embarking on their benchmarking journey.Originality/valueThis paper fulfils an identified knowledge gap and offers practical help to SMEs starting out a benchmarking implementation effort.

scholarly journals RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE

2019 ◽  
Vol 10 (1) ◽  
pp. 63
Author(s):  
Fitroh Marga Mila Aria Admaja ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Study Approach ◽  
Microsoft Access ◽  
Income Statement ◽  
Collection Data ◽  
The Cost

<p align="center"><strong><em><br /></em></strong></p><p><em>Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (</em>IUMK<em>) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with </em>SAK<em> </em>EMKM<em>. The preparation of the required financial statements is software-based for easy use by the </em>UKM<em>. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: "Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities </em>(SAK<em> </em>EMKM) at<em> </em>UKM Dewi Prol Tape<em>".</em></p><p><em>This research used qualitative method with case study approach. The location of the research is </em>UKM Dewi Prol Tape<em> located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of </em>UKM Dewi Prol Tape. <em>The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.</em></p><p><em>The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities </em>(SAK EMKM)<em> for </em>UKM Dewi Prol Tape<em> is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities </em>(SAK EMKM).</p>

PERANCANGAN SISTEM PEMBELAJARAN MOBILE (M-LEARNING) BERBASIS ANDROID PADA MATERI BANGUN DATAR DAN BANGUN RUANG

2018 ◽  
Vol 1 (2) ◽  
pp. 1-17
Author(s):  
Tedi Budiman
Keyword(s):  
Mobile Learning ◽  
Design Method ◽  
Case Study Method ◽  
Application Development ◽  
Software Application ◽  
Rapid Application Development ◽  
User Design ◽  
Design Software ◽  
Application Programs

One example of the growing information technology today is mobile learning, mobile learning which refers to mobile technology as a learning medium. Mobile learning is learning that is unique for each student to access learning materials anywhere, anytime. Mobile learning is suitable as a model of learning for the students to make it easier to get an understanding of a given subject, such as math is pretty complicated and always using formulas.The design method that I use is the case study method, namely, learning, searching and collecting data related to the study. While the development of engineering design software application programs that will be used by the author is the method of Rapid Application Development (RAD), which consists of 4 stages: Requirements Planning Phase, User Design Phase, Construction Phase and Phase Cotuver.

Implementation of Booking Performance Application Using Bootstrap Case Study in PT XYZ

2019 ◽  
Vol 4 (1) ◽  
pp. 10
Author(s):  
Arfan Sansprayada ◽  
Kartika Mariskhana
Keyword(s):  
Information System ◽  
Business Processes ◽  
System Development ◽  
Basic Requirement ◽  
Application Development ◽  
Information System Development ◽  
Special Expertise ◽  
A Company ◽  
Need For Information

Abstract—The need for information system development in a company is a basic requirement that must be met by each company in order to run its business processes properly. This is the basic key in a company in order to provide maximum results to find as many profits or profits. Application development or requirements in the application also provide speed for employees to carry out their activities to work properly and optimally. The development of the era requires that companies must be productive and have innovations so that the business wheel of the company can run well. This is based on the development of technology that is so fast that it requires special expertise in its application. This research is expected to be able to help some problems that exist in a company. Where its application can make it easier for employees to carry out their respective duties and roles in order to maximize their potential. For companies, the application of this application can accommodate the company's business wheels so that they can be properly and correctly documented .   Keywords : Systems, Information, Applications

What's Happening to Profits at Cazenovia Creations?

2013 ◽  
Vol 8 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Margaret Garnsey ◽  
Andrea Hotaling
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Internal Controls ◽  
Net Income ◽  
Database Query ◽  
Microsoft Access ◽  
Level Data ◽  
Query Tool ◽  
Transaction Level

ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.

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