scholarly journals Analysis of the Management and Recording of Petty Cash at PT Barelang Elektrindo Era Cemerlang in Batam City

2020 ◽  
Vol 1 (2) ◽  
pp. 81-87
Author(s):  
Sara Desenberia Aritonang ◽  
Viola Syukrina E Janrosi
Keyword(s):  
Financial Statements ◽  
Recording System ◽  
Cash Management ◽  
Financial Reports ◽  
Operational Activities ◽  
One Year ◽  
Financial Transactions ◽  
A Company ◽  
Computerized System

PT Barelang Elektrindo Eracemerlang comes from sales services in the form of services. In operational activities, because it is not a manufacturing company, it does not have fixed expenses, but there are many expenses in nominal amounts that are not large, so that the role of petty cash is very influential in carrying out the activities of a company that is engaged in other events. In addition, the management of the company's financial transactions and operations is still done manually, resulting in various problems in the absence of a computerized system. In this study the authors used two X variables consisting of management (X1), recording (X2) and one Y variable, namely petty cash. The population in this study is the financial statements of PT Barelang Elektrindo Eracemerlang from 2014 to 2018. The sample in this study is financial reports for one year, January to December 2018. The result of research are Petty cash management at PT Barelang Elektrindo Era Cemerlang uses changing the fund system, where there are several established procedures for carrying out operational activities, such as the formation of petty cash funds, expenses, and refilling of petty cash funds. The petty cash management and recording system at PT Barelang Elektrindo Era Cemerlang has not been in accordance with existing accounting principles, seen from cash management that uses 2 (two) methods directly so that petty cash disbursements cannot be controlled or controlled properly.

scholarly journals Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum

2019 ◽  
Vol 6 (1) ◽  
pp. 29-38
Author(s):  
Dian Indah Sari
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
History Of ◽  
Individual Entity ◽  
Observation Method ◽  
Financial Transactions ◽  
A Company ◽  
Computerized System

Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report

9. Accounts

2016 ◽  
Author(s):  
Derek French ◽  
Stephen W. Mayson ◽  
Christopher L. Ryan
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Significant Case ◽  
Financial Transactions ◽  
A Company ◽  
Technical Rules

This chapter discusses the requirements calling for directors of a company to prepare accounts once a year, to be presented to the company’s members and filed at Companies House (unless the company is unlimited). The technical rules on the preparation of financial statements are explained. The role of the Financial Reporting Council as the regulator for accountancy, auditing, and financial reporting is also considered. The chapter outlines the accounting requirements, in which every company must keep reasonably accurate accounting records of all financial transactions, from which the directors must prepare annual accounts for each of the company’s financial years. The requirements for group accounts and the procedures for revising accounts that are found to be erroneous are examined as well. The chapter considers a particularly significant case: Caparo Industries plc v Dickman [1990] 2 AC 605.

scholarly journals IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. PLN (PERSERO) UP3 MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ireyne Regina Gerung ◽  
Winston Pontoh
Keyword(s):  
Internal Control ◽  
Fixed Assets ◽  
Useful Life ◽  
Operational Activities ◽  
One Year ◽  
A Company

In carrying out all its operational activities, a company needs and has never been separated from the role of fixed assets. Fixed assets are one of the assets of a company that has a useful life of more than one year and has a large materiality value. At PT. PLN (Persero) UP3 Manado, fixed assets are one of the assets with a very large value of materiality. Therefore, it takes a control of fixed assets to maintain and secure fixed assets from possible errors, both recording errors and policies made on fixed assets themselves. PT. PLN (Persero) UP3 Manado Certainly has a variety of fixed assets that support all company activities. Internal control of fixed assets at PT. PLN (Persero) UP3 Manado has been running well. PT. PLN (Persero) UP3 Manado is very concerned about the elements in the control of inter-fixed assets. Even though he has performed his duties well, PT. PLN (Persero) UP3 Manado still must pay attention to all the elements that exist to avoid things that are detrimental to the company in this case PT. PLN (Persero) UP3 Manado.Keywords : fix assets, intern control.

scholarly journals Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)

2019 ◽  
Vol 6 (1) ◽  
pp. 69
Author(s):  
Arif Hidayatullah ◽  
Agung Budi Sulistiyo ◽  
Nur Hisamuddin
Keyword(s):  
Information System ◽  
Nonprofit Organizations ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Transactions

The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals Analysis of Financial Statements

2019 ◽  
Vol 2 (2) ◽  
pp. p17
Author(s):  
Petrit Hasanaj ◽  
Beke Kuqi
Keyword(s):  
Assessment Tool ◽  
Analytical Techniques ◽  
Financial Statements ◽  
Financial Statement ◽  
Actual State ◽  
Financial Reports ◽  
Business Decisions ◽  
Business Analysis ◽  
Operational Activities ◽  
Made In

The main purpose of this study is to determine, forecast and evaluate the best of economic conditions and company’s performance in the future. The other purpose of this study is to analyze the financial statement and than give information for financial managers to make through decisions about their business. The financial statement applies tools, analytical techniques and required methods for business analysis. It is a diagnostic tool for evaluating financing activities, investment activities and operational activities as well as an assessment tool for management decisions and other business decisions. The analysis of financial statements, respectively the analysis of the financial reports are used by managers, shareholders, investors and all other interested parties regarding the company's state. Managers use financial reports to see the situation in which the company stands and then provide information to shareholders, to see how reasonable are the investments made in the company. To potential investors, the analysis of the financial statements of the company is very important, because, first they want to know the actual state of the company and then decide whether to invest or not.

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

scholarly journals Implementation of Recording System Regular Spending Cost Based Software Online Accounting For Record Expenditures on the Company

2018 ◽  
Vol 1 (2) ◽  
pp. 116-123
Author(s):  
Edward Boris P Manurung ◽  
Hani Dewi Ariessanti ◽  
Dewi Immaniar Desrianti
Keyword(s):  
Transaction Costs ◽  
Real Time ◽  
Recording System ◽  
Accounting System ◽  
Financial Reports ◽  
Web Based ◽  
Customer Data ◽  
Accounting Software ◽  
The Cost ◽  
A Company

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.

scholarly journals The Role of Internal Audit as a Starting Point for the Discovery of Irregularities in the Financial Statements of Public Companies in Kosovo

2017 ◽  
Vol 7 (1) ◽  
pp. 153 ◽  
Author(s):  
Hysen Ismajli ◽  
Muhamet Aliu ◽  
Arben Sahiti ◽  
Lumbardha Lutolli
Keyword(s):  
Internal Audit ◽  
Financial Statements ◽  
Likert Scale ◽  
Public Enterprises ◽  
Financial Reports ◽  
Public Companies ◽  
Starting Point ◽  
Spss Software ◽  
The Republic

The main purpose of this paper is to verify whether the internal audit affects the detection of anomalies and fraud in the financial statements of public companies in Kosovo. To achieve this purpose, we have prepared a questionnaire and distributed to public enterprises in the Republic of Kosovo. The questionnaire includes open and closed questions in the form of Likert scale established to asess proposition and oposition of the participants. Responses were analyzed through SPSS software, and hypotheses were tested by analyzing the correlation. Based on results we can conclude that the role of internal audit can serve as a starting point in finding fraud and errors in financial reports.

scholarly journals ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018

2020 ◽  
Vol 15 (2) ◽  
pp. 55
Author(s):  
Yana Aprilia Manuhutu ◽  
Herman Karamoy ◽  
Sintje Rondonuwu
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Reports ◽  
Economic Decisions ◽  
Use Of Resources ◽  
Operating Cash Flow ◽  
A Company ◽  
Telecommunications Companies

Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow

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