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2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi

The research objective is to know the employee payroll accounting information system that has been implemented by PT. Makesa Prima Motor City of Baubau. The method used is descriptive method. Data analysis starts related functions are administration and general, time recording, payroll making, accounting and finance. Documents used are supporting documents on salary changes, attendance records, attendance cards, payroll, salary slips, salary statements, proof of cash out and receipts (proof of transfer). The accounting records used are daily cash statements, general journals, ledgers, ledgers. Research shows the payroll accounting system applied is not yet fully effective because it is not fully in accordance with the theory. The payment of salaries made by the company through bank transfer. And to carry out company activities, it is necessary to have a strict separation of duties


2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi

PT. Makesa Prima Motor Kota Baubau is a private company engaged in services and trade. The research objective is to know the employee payroll accounting information system that has been implemented by PT. Makesa Prima Motor City of Baubau. The method used is descriptive method. Data analysis starts related functions are administration and general, time recording, payroll making, accounting and finance. Documents used are supporting documents on salary changes, attendance records, attendance cards, payroll, salary slips, salary statements, proof of cash out and receipts (proof of transfer). The accounting records used are daily cash statements, general journals, ledgers, ledgers. Research shows the payroll accounting system applied is not yet fully effective because it is not fully in accordance with the theory. The payment of salaries made by the company through bank transfer. And to carry out company activities, it is necessary to have a strict separation of duties


2020 ◽  
Vol 10 (23) ◽  
pp. 8351
Author(s):  
Rosangela Casolare ◽  
Fabio Martinelli ◽  
Francesco Mercaldo ◽  
Antonella Santone

The increase in computing capabilities of mobile devices has, in the last few years, made possible a plethora of complex operations performed from smartphones and tablets end users, for instance, from a bank transfer to the full management of home automation. Clearly, in this context, the detection of malicious applications is a critical and challenging task, especially considering that the user is often totally unaware of the behavior of the applications installed on their device. In this paper, we propose a method to detect inter-app communication i.e., a colluding communication between different applications with data support to silently exfiltrate sensitive and private information. We based the proposed method on model checking, by representing Android applications in terms of automata and by proposing a set of logic properties to reduce the number of comparisons and a set of logic properties automatically generated for detecting colluding applications. We evaluated the proposed method on a set of 1092 Android applications, including different colluding attacks, by obtaining an accuracy of 1, showing the effectiveness of the proposed method.


2020 ◽  
Vol 41 (1) ◽  
pp. 85-108
Author(s):  
Christopher Frank

From the mid-1950s until the early 1960s, there was an ongoing tussle between British employers and the Trades Union Congress (TUC) over whether to repeal the (1831-96) Truck Acts which established the right of manual workers to be paid in cash (‘coin of the realm’) and regulated employers’ ability to fine them or take deductions from their wages. Many employers advocated repeal, insisting that truck legislation was ill-suited to the modern economy, interfered with freedom to contract, and impeded more efficient forms of paying wages. Organized labour, through the TUC, countered that these laws protected workers from arbitrary deductions and prevented employers from imposing unpopular methods of paying wages (such as by cheque or bank transfer). This dispute resulted in the minor reform of the 1960 Payment of Wages Act. The (1959-61) Karmel Committee, which studied the contemporary operation of the Truck Acts, recommended repeal, though keeping some protection, but there was disagreement about who should be covered and what should be protected. The TUC, near the apex of its power, had proved the efficacy of the law and, given the inability to reach consensus, the government eventually dropped the subject for a generation.


2020 ◽  
Vol 1 (2) ◽  
pp. 53-59
Author(s):  
Fatogun Olukunle Ibukun ◽  
Ajao Chukwudumebi Cynthia

A cashless economy is an environment in which money is spent without being physically carried from one place to another. It is meant to be an economic setting where services and goods are paid for via electronic which includes credit cards, bank transfer and Cheques, with no bill or money handed from one person to another. The cashless policy was introduced in January 2012, the robust interest which the policy has generated is surprising considering the effects on the business environment and particularly lives of ordinary Nigerians. The study showed that cashless policy reduces the movement of cash through usage of ATM, fund transfer, mobile banking. It helps financial transactions to be done without delay, it reduces money laundering. The study indicated that there is a very weak positive relationship between cash movement, joint effect of delivery of financial transactions and cashless policy (R= 0.245) and the model is not significant. However, for the relationship between internet availability, cashless policy and cash movement, the relationship between cash movement, the joint effect of internet availability and cashless policy is also weak ( R = 0.295 ). The model is also significant. The policy is faced with challenges ranging from erratic power supply, electronic fraud, lack of adequate sensitization, poor internet services, high rate of illiteracy and computerization. The benefits include but not limited to reduction in revenue leakages, it helps to reduce cash related crimes, the cost of handling cash is reduced to the barest minimum


2020 ◽  
Vol 8 (1) ◽  
pp. 189-202
Author(s):  
Ranjan Basu

Undivided Bengal in India was struck by series of famines during the pre-colonial and colonial periods. In post partition era though there is no record of famine, starvation and malnutrition are not unknown in West Bengal among the people lying below the poverty line. Lacunae in the public distribution system might be one major hurdle. Implementation of several welfare programs and National Food Security Act, 2013 seems to be conducive to control the menace of starvation. But the concept of food security has been deduced to food grain security only without any provision of protein, minerals and vitamins, the essential ingredients of nutrition. Nutrition of mothers, children and senior citizens along with male bias of nutrition—all are in question now. Throughout India while farmers are living in debt from hand to mouth, agriculture is no more a lucrative occupation. Several measures have been introduced to combat such a disastrous situation viz. efficient storage and marketing system, loan waiver, bank transfer of grant-in-aid, minimum support price and efficient public distribution system, apart from targeted nutrition schemes. But no one can be considered as effective action so far to break the ice.


2020 ◽  
Vol 4 (1) ◽  
pp. 89
Author(s):  
Sudjarno Eko Supriyono ◽  
Evi Sistiyarini ◽  
Dewi Murdiawati
Keyword(s):  

Permasalahan yang dihadapi oleh SMK Ketintang Surabaya adalah sistem pembelajaran akuntansi perbankan yang masih terbatas dan dilakukan secara manual. Kegiatan ini diikuti oleh guru akuntansi SMK Ketintang Surabaya. Tujuan dari kegiatan ini adalah meningkatkan kemampuan guru SMK Ketintang Surabaya tentang akuntansi perbankan yang ada di Bank Konvensional. Metode pengabdian masyarakat yang dilakukan adalah berupa pelatihan transaksi akuntansi bank baik secara teori maupun secara praktek mulai dari pengisian slip transaksi sampai dengan input transaksi  menggunakan software perbankan konvensional. Hasil pengabdian ini adalah para guru mendapatkan materi tentang transaksi akuntansi perbankan secara praktek. Materi yang diberikan pada saat pelatihan teridiri dari transaksi penghimpunan dana (produk giro, tabungan dan deposito), transaksi penyaluran dana (kredit) dan transaksi jasa bank (transfer). Dalam pelatihan ini, para guru praktek untuk mengisi slip transaksi perbankan, membuat jurnal transaksi akuntansi bank serta melakukan input pada komputer. Pentingnya kegiatan ini adalah adanya tambahan pengetahuan transaksi tentang akuntansi perbankan sehingga para guru juga dapat mentransfer ilmu kepada para siswa.


In the present day competitive banking atmosphere, banks recurrently assess their services and products for providing superior services and innovative products to their customers. At the same time, the demand for modern services is continuously mounting among all the segments of customers. The banks are using new and modern means for not only to absorb but also to hold the customers and attain competitive advantage over their rivals through making customers satisfied and loyal. The findings explicate that customers of banks are satisfied with internet banking, on-line banking, electronic transfer, core banking, inter bank transfer and utility payment services. There is significant difference between satisfaction towards banking services of banks and profile of customers. The satisfaction towards banking services of banks is positively, significantly and moderately inter related with loyalty of customers


Cashless Banking is a designate or of financial transaction handled by means of credit cards, bank transfer, and cheques, with no exchange of bills or coins. The recent evolution of technology for financial transactions poses interesting questions for policy makers and financial institutions regarding the fitness of current institutional arrangements and availability of instruments to guarantee financial stability, effectiveness & efficiency of economic policy. This study aims to find out how the socio economic conditions of the respondents influence the proper and prompt use of various services.135 sample customers from Puducherry (U.T) were chosen for the study. The findings show that the respondents’ education qualification and the type of account (Savings, fixed, recurring and current account) are moderately correlated with the use of different services provided by the bank.


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