scholarly journals Effects of Credit Memos on Performance Accountant on Uncollectible Receivables

2019 ◽  
Vol 3 (2) ◽  
pp. 149-158
Author(s):  
Qurotul Aini ◽  
Rosdiana Simbolon ◽  
Shylvia Ratna Dewi

In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.   Keywords: Online Accounting Software, Customer Memo Credit, and Supplier Memo Credit.

2021 ◽  
Vol 1 (1) ◽  
pp. 75-84
Author(s):  
Emil Salim ◽  
Zefriyenni ◽  
Hanna Pratiwi ◽  
Fitri Yeni ◽  
Zerni Melmusi

In the last two decades, the necessity of information management and technology system has been proven as a very crucial need for many enterprises or companies. The use of computers in the office automation and integrated system is a must for companies to establish themselves in the business world. One of the basic management information systems that are crucial in the accounting program is the use of doing business transactions are considered able to simplify and streamline the fundamental needs for running a business, such as marketing and operations is also a financial statement of a company. This study aims to measure the extent of the influence of the use of accounting software on performance reporting on financial companies, one of which is using MYOB accounting software in assisting the settlement of financial reporting in a company.


2018 ◽  
Vol 1 (2) ◽  
pp. 116-123
Author(s):  
Edward Boris P Manurung ◽  
Hani Dewi Ariessanti ◽  
Dewi Immaniar Desrianti

n the finances of a company, to record any costs incurred by the company, such as promotional costs, advertising, water, electricity and others is certainly very important as evidence for the leadership of the company in taking a decision. And on this web-based online accounting system, there are cost facilities where the expenditure of each transaction can be recorded more effectively and efficiently. in this cost menu there are features such as making new fees to record new transaction costs incurred by the company. then at this cost facility can also be done to make the cost of spending using import facilities which can facilitate the accountant in recording the cost of expenditure without having to make costs one by one and facilitate the leadership of the company in monitoring the cost of corporate expenses. then on the cost menu also uses CRUD system (Create, Read, Update, and Delete) which can be done to change the cost that has been made before due to wrong set transaction date and other errors. Can remove expenses that have been paid or paid off of course. By using Online Accounting Software will minimize criminality on the company because it has been certified ISO / IEC 2700. And for important reports such as corporate expenses costs every month has been stored on the Cloud to facilitate the leadership of the company in monitoring financial reports in real-time. On this fee menu accountants can view, add, delete, or change customer data to the company, so it can facilitate in managing and convey information on monthly expenses on the company.


2017 ◽  
Vol 1 (2) ◽  
pp. 86-93
Author(s):  
Nur Azizah ◽  
Endang Suryana ◽  
Haris Haris

In a company, the accounting system is very important to manage the financial development, because it contains financial information that can be used to make a decision. Currently already developed Online Accounting Software, where the accounting system can be used anytime and anywhere with an internet connection without having to difficult to handle bookkeeping reports. An accountant is someone who has an important role in the success of financial processing company. Where, to facilitate the process of information media, accountants must be able to convey information both customers who work with the company in order to facilitate leadership in monitoring the company effectively and efficiently without having to come to the company. with Online Accounting Software will minimize criminality because it has been certified ISO / IEC 2700. And for the report has been stored on Cloud to facilitate the leadership of the company in monitoring financial reports in real-time. With the monitoring of customer data, the leader can view, add, delete, or change customer data to the company, so it can facilitate in managing and conveying the customer information that the company has.


2018 ◽  
Vol 14 (2) ◽  
pp. 181
Author(s):  
Muhamad Fani Fahrizal ◽  
Siti Masripah

Zahir as one of the accounting software that has the ability in terms of processing financial data, starting from the process of selling goods, purchasing goods, setting up inventory to making reports needed by the company. The benefits that can be obtained are, companies can find out about the company's financial position, decision making and technically can minimize errors. The results obtained from the use of Zahir Accounting as a substitute for manual recording systems can be observed in terms of financial statements and financial report analysis produced between manual recording and Zahir Accounting showing the same results. The results of the application of zahir application on corporate finance for Ratio Analysis can be obtained as follows: profitability ratio shows results where 5.29% for Return On Equity, 19.13% for Gross Margin, 8.64% for Net Margin, and 91, 36% for Operating Ratio. This number is to determine the ability to carry out its obligations as a company


2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank


2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.


2014 ◽  
Vol 9 (2) ◽  
pp. 141-151
Author(s):  
Jolanta Wiśniewska

The purpose of this article is to present the correlation between management of an economic entity and the development of ethical accounting dilemmas in the era of high-risk business. In the globalisation era and recurring economic crises, realisation of the objectives of a company takes place under high risk conditions. It is therefore necessary to use a proper management system. The necessary condition for making all decisions is to have relevant information. The value and relevance of these decisions depend on the quality of information which they have been based on. Lack of ethics in accounting has a direct impact on the company's management, which is based on information generated by the accounting system of the company. Ethical dilemmas arising in accounting are also ethical dilemmas arising in the process of business management. 


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.


2019 ◽  
Vol 3 (2) ◽  
pp. 1-6
Author(s):  
Hari Sugiyanto

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erlita Mentari Lahengking ◽  
Inggriani Elim ◽  
Rudy Pusung

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP


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