Blockchain in Supermarkets: Mitigating the Problem of Organic Waste Generation

This work presents a proposal for a solution to the specific problem of organic waste generated by supermarkets and understood as t merchandise of organic and perishable composition that could not be marketed during its validity period. The goal of this research is to propose a solution based on Blockchain technology in Chile, which would allow an immutable, decentralized, and validated transaction record to be kept. Such a record would enable supermarkets to trace the life cycle of those products that make up organic and perishable merchandise in a transparent, reliable, and scalable way. To this end, the problem is modeled using the Blockchain Hyperledger Fabric platform (an open-source platform started by the Linux Foundation), which is fed with relevant information and data on the status of a representative set of organic merchandise products. At the same time, a qualitative approach is proposed to gather the opinions of executives and logistics operators through semi-structured interviews, and considering a convenience sample. With a sample of 6 executives, it is understood how the proposal is perceived and its applicability in supermarkets and distributors. The data show that both obtaining information and making decisions about it are achieved in a distributed and collaborative way, allowing for reliable and agile traceability, thereby mitigating the low quality of the information provided by the actors that make up the supply chain. This service is perceived as desirable by both customers and operators. The model enables not only horizontal communications between suppliers, distributors, and consumers, but also vertical ones, and thus, ultimately, makes the company's income statement more efficient.

DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards. The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position.

Analisis Laporan Keuangan Untuk Menilai Kinerja Di PT. Indoneisa Kenderaan Terminal,Tbk. Yang Terdaftar Di Bursa Efek Indoneisa Periode 2015-2019

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.

Does Model Reflect on Reality? Exploring Beneish M Score on Selected Private Commercial Banks in Nepal

This research explores if possible fraudulent financial statement is present in private commercial banks in Nepal. This study examines the viability of Beneish M-score model in detecting probable earning manipulation considering the sample of 16 private commercial banks including the joint ventures. The published annual report (income statement and balance sheet) of the year 2018 and 2019 of respective banks are used as a secondary source of information. This research employs Beneish M-score equation and threshold value -2.22 as keys to analysis. The result shows even four banks are engaging in income manipulation, the Beneish model cannot identify the deception on the financial statement. Though the given model is suggested for manufacturing companies, the researcher has used it to explore the Banks—this is the limitation of this research. Further investigation of these tools combined with other fraud detection models is suggested to discover financial manipulation and relationship with the stock market return.

Laporan Keuangan untuk Menilai Kinerja Penjualan Perusahaan PT Ace Hardware Indonesia Tbk Tahun 2019-2020

Financial reports are one source of information used by management to assess company performance through financial reports with one of the objectives of making decisions and producing quality decisions. The purpose of this study is to analyze and discuss financial statements to assess the company's sales performance. Companies that are assessed for the performance of their financial statements are PT. Ace Hardware Indonesia Tbk. The method used in this research is descriptive qualitative with secondary data sources. Data collection and analysis techniques used in this research are documentation techniques in the form of financial reports published through official accounts at https://corporate.acehardware.co.id/id /annual balance sheet and income statement for the years 2019-2020. The results of this study are that in 2019 sales growth displayed results that were in line with expectations, namely with an increase in sales of 12.5% ​​and SSG 5.5% same store sales growth. until it reaches the share with the highest price of Rp. 1,920 in July 2019. In 2020 In general, the Company's performance received a significant impact due to the Covid-19 pandemic. The Company experienced a decrease in sales of around 9.0%, which was caused by a decrease in the flow of visitors at the outlets and the number of transactions. On the other hand, operating profit also decreased by 30.0% because operating cost efficiency was not able to cover the decline in sales. Keywords: Financial Report, sales performance

Altman Z-Score Sebagai Pengukur Potensi Kebangkrutan PT. MNC Land Sebelum Dan Selama Pandemi Covid-19

MNC Land, as one of the companies engaged in the hotel accommodation sector, has also experienced a negative impact due to the pandemic. The income statement shows a decrease in the revenue account of PT. MNC Land. If the COVID-19 pandemic lasts for a long time, it will have the potential to cause bankruptcy. Assessment of the potential bankruptcy prediction of the company can be measured through the Altman Z-Score analysis model. This study aims to assess the potential for bankruptcy of PT. MNC Land before and during the COVID-19 pandemic when measured by the Altman Z-Score model. The calculation results show that before COVID-19 spread to Indonesia (2017 – 2019) and during the pandemic (2020), PT. MNC Land Tbk is in a safe discriminant zone. The company is still in a healthy state and does not have financial problems or has no potential for bankruptcy.

Profit Calculation in a late 14th century sole proprietorship, the case of Francesco DATINI

This paper examines the Profit on merchandise accounts (a forerunner of the income statement) in a sole proprietorship in Pisa that officially operated between 1386 and 1392, but took several months to finally end its activities, which it did in 1393. The Profit on merchandise account was where the balance on each goods account was transferred when all the items recorded in it were sold. The principal contribution of this paper is the identification of a unique approach to medieval product costing that ensured indirect expenses on merchandise were recovered from customers when sales took place, while earning an average return of over 10 percent on those costs. It also highlights the problems encountered when working with archival material that has deteriorated over time; and presents a research method that reconstructs missing data using the trail to original entries and contra entries recorded in double entry.

LAPORAN KEUANGAN

Pengertian laporan keuangan perusahaan adalah informasi keuangan sebuah perusahaan pada sebuah periode (laporan keuangan bulanan, tiga bulanan, semesteran, dan tahunan). Setidaknya terdapat 4 jenis laporan keuangan yang umum digunakan oleh perusahaan, yaitu antara lain: laporan laba rugi (income statement), laporan perubahan modal, neraca (balance sheet), dan laporan arus kas (cash flow). Laporan keuangan berfungsi untuk menyediakan informasi posisi keuangan, kinerja keuangan perusahaan serta menunjukkan perubahan posisi keuangan suatu perusahaan. Informasi tersebut dapat digunakan oleh pihak-pihak yang berkepentingan (stakeholder) untuk mengambil keputusan.