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De Rocchi, Carlos Antonio, and José Paulo Cosenza. "Accounting in the brazilian monarchy period: extracts from the ledger book of H. Kettenburg & Co." De Computis - Revista Española de Historia de la Contabilidad 15, no. 2 (December 26, 2018): 68. http://dx.doi.org/10.26784/issn.1886-1881.v15i2.334.
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This paper analyzes an accounting book used to record the transactions of H. Kettenburg & Co. in the nineteenth century in the South of Brazil. The objective of this research is to present a general view of the accounting entries made in the Ledger Book of this firm, discussing the usefulness of the accounting practices adopted and identifying the accounting themes deemed relevant and of interest, at the time of the Brazilian Monarchy. For this purpose, the paper presents a descriptive and qualitative analysis of the contents extracted from the Kettenburg’s Ledger, between 1868 and 1875. The evidence presented in the Ledger supports the existence of accounting and management control techniques adopted by the firm in the midst of the incipient industrialization of the Province of Rio Grande. The findings highlight the importance of accounting records for the provision of management information to support corporate decision-making. The study also enabled the authors to infer the influences that the Germanic culture had on this family-run business. The Ledger was recorded in German, notwithstanding the Brazilian Commercial Code, which demanded that all accounting documentation should be bookkept in the official language of the country, in other words, Portuguese. This is explained by the fact that the Journal (mandatory by law) was meant for external disclosure and the Ledger (optional), for internal management motivation, in the company’s process of management control.
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Capozzoli, Ernest A., and Dan G. Teed. "POST-CIVIL WAR ACCOUNTING PRACTICES IN NATCHEZ, MISSISSIPPI." Accounting Historians Journal 43, no. 2 (December 1, 2016): 39–58. http://dx.doi.org/10.2308/0148-4184.43.2.39.
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This paper explores the accounting practices and cultural setting of a general merchandise store located in Natchez, Mississippi during the post-Civil War period in 1865. The store ledger records complete sales and payroll entries from January through December 1865. The facts concerning the store came from a “cash book” (referred to as the ledger) that recorded financial transactions both prior to and after the Civil War [Holland, 1837]. Our article asserts that, in spite of devastating economic conditions, merchandisers in general were able to continue as central figures in daily lives in the Natchez area.
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Sharma, Asha, Shurveer S. Bhanawat, and Raj Bahadur Sharma. "Adoption of Blockchain Technology Based Accounting Platform." Academic Journal of Interdisciplinary Studies 11, no. 2 (March 5, 2022): 155. http://dx.doi.org/10.36941/ajis-2022-0042.
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Accounting has always been influenced by digital technology, although most of it has been replacing analogue instruments with digital versions. A blockchain is a digital ledger that is used to record transactions between different participants in a network. It is an internet-based, peer-to-peer distributed ledger that contains all transactions since its inception. Blockchain technology has the potential to revolutionize the world humanity implementing in the business based on the concept of transmitting valuable digital assets like bitcoin without the need of a third-party intermediary. Blockchain is considered as a type of database or a sort of digital ledger, which is widely used by many financial organizations. It's a distributed ledger which keeps records of immutable and verifiable data. This blockchain technology permits decentralized ledger transactions to be produced without the intervention of a third party. Because of its decentralization, networks have a high degree of protection. The aim of the study is to investigate various decisions making factors, affecting in adopting blockchain technology in the field of accounting. The result showed that secure and private, transparent and auditable, immutable, better transparency, reduce cost, transparency, real-time transaction, and flexible are most likely influencing factors in adoption of blockchain technology. The result indicates that the Quorum, Sap Hana, and Ethereum, platforms are most consistent and trusted platforms for block chain technology and the blockchain platforms are found most suitable, secured and stronger platform.
Received: 25 October 2021 / Accepted: 2 February 2022 / Published: 5 March 2022
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Kundey, Gary E. "General Ledger Software with Practice Sets in Financial Accounting Principles Courses." Journal of Education for Business 66, no. 6 (August 1991): 346–49. http://dx.doi.org/10.1080/08832323.1991.10117498.
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Peprah, Williams Kwasi, Reynaldo P. Abas Jr., and Akwasi Ampofo. "Applicability of Blockchain Technology to The Normal Accounting Cycle." Applied Finance and Accounting 8, no. 1 (February 22, 2022): 1. http://dx.doi.org/10.11114/afa.v8i1.5492.
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Blockchain technologyis a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and nowa type of accountingsoftwareconcernedwith the transfer of assetownership and the maintenanceof anaccuratefinancial ledger. Despitethenumerousbenefits ofblockchaintechnology,there is no study on theapplicability of blockchain technologytothenormalaccountingcycle in emerging economies in Africa.Thus,thispaperprovidesgeneralinsightsonhowblockchaintechnologymaybeusedinthenormalaccountingcycle in West Africa.Thestudyadoptedaqualitativeresearchmethodandcontentanalysisresearchdesigntounderstand the extent to which business leaders in West Africa are aware, understand, and utilize blockchain technology in the processing of accounting transactions to the preparation of financial statements.Results indicatethat West African business leaders are well aware, understand and applyblockchaintechnologyapplicationsinthenormalaccountingcycle,anditprovidescostsavings,digitalidentity,andsecurity.Thestudyrecommendsfurtherinvestigationsintohowtoaddressscalabilitywhen dealingwith recurrent and large transactions.
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Casado-Vara, Roberto, and Juan Corchado. "Distributed e-health wide-world accounting ledger via blockchain." Journal of Intelligent & Fuzzy Systems 36, no. 3 (March 26, 2019): 2381–86. http://dx.doi.org/10.3233/jifs-169949.
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Poluyanenko, N. A., Yu I. Gorbenko, V. E. Safonenko, and A. A. Kuznetsov. "Refinement of estimates of the success probability of a double-spend attack on the Blockchain System, Based on the Independent Players Model." Radiotekhnika, no. 203 (December 23, 2020): 25–37. http://dx.doi.org/10.30837/rt.2020.4.203.03.
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Blockchain technology is being studied in many innovative applications, such as: cryptocurrencies, smart contracts, communication systems, healthcare, Internet of Things, financial systems, software development, electronic voting and many others. Using a transparent and fully distributed peer-to-peer blockchain architecture, applications benefit from a data-only model, in which “transactions” are accepted into the blockchain ledger and, if the system is functioning properly, cannot be modified or deleted. The transparency of blockchain systems makes it possible to store publicly available and irrefutable records. A peer-to-peer blockchain system provides verifiable ledger maintenance without centralized management, which solves the problems of a single point of failure and a single point of trust. The article deals with the issue of the security of application of accounting systems built on decentralized principles using blockchain technology. Particular attention is paid to the problem of the possibility of double spending in such accounting systems. The article exemplifies the reorganization of records in blockchain ledgers, performed by successfully carrying out a 51% attack on consensus algorithms based on proof of work. Given refinement of analytical expressions of 51% attack probability obtained in the works of S. Nakamoto and M. Rosenfeld using a more general model, namely, the model of independent players, where the probability of block formation by attackers and an honest network are independent events. The results of comparing of the success probability of a double-spending attack on the blockchain systems calculated according to different models are presented.
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Sytova, S. N., A. P. Dunets, A. N. Kavalenka, and S. V. Charapitsa. "Belarusian software for nuclear material accounting at the level of the regulatory body." Nuclear Physics and Atomic Energy 22, no. 4 (December 25, 2021): 400–408. http://dx.doi.org/10.15407/jnpae2021.04.400.
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A review of the information system for nuclear material accounting and control at the level of the Belarusian regulatory body in the field of nuclear and radiation safety is presented. This system is developed in accordance with International Atomic Energy Agency (IAEA) requirements depicted in Code 10 of the State subsidiary arrangements. The system provides automatic generation of the following accounting reports: physical inventory listing, inventory change report, material balance report, and textual report for each material balance area as well as the corresponding General Ledger. It provides all necessary calculations and pre-calculations, based on input data, to produce accurate accounting reports. The system implements the import/export of data to/from the system using Code 10 (labelled and fixed formats), as well as making adjustments to accounting documents in accordance with IAEA rules. There are two possibilities of nuclear material accounting in the system. The first consists of importing into the system of all reporting documents from the material balance areas of facilities and the subsequent possibility of checking the received data using an independent recalculation tool in the system. The second one includes the registration of all necessary information on nuclear material batches at locations outside facilities and their movement in the material balance area and then automatic generation of all required reports and General Ledger.
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Yamey, Basil S. "Daniel Harvey's ledger, 1623–1646, in context." Accounting, Business & Financial History 20, no. 2 (July 2010): 163–76. http://dx.doi.org/10.1080/09585206.2010.485746.
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Kurnia, Anis Indah, and Dadang Romansyah. "Rancangan Sistem Siklus Akuntansi Pada Bank Sampah." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 1 (March 6, 2019): 39–55. http://dx.doi.org/10.35836/jakis.v3i1.40.
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This study aims to formulate a system of accounting cycle on trash bank. This studyused descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.
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Suyono, Akhmad. "PENGEMBANGAN BAHAN AJAR AKUNTANSI BERBASIS KOMPUTER PADA MATERI BUKU BESAR PADA MATA PELAJARAN AKUNTANSI KELAS X DI SMK YAPIM SIAK HULU." Perspektif Pendidikan dan Keguruan 9, no. 02 (October 6, 2018): 27–34. http://dx.doi.org/10.25299/perspektif.2018.vol9(02).2208.
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The objectives of this research are: (1) to find out the process of developing accounting teaching media in the form of interactive CDs with Lectora Inspire Portable® accounting subjects in general ledger material. (2) To find out the feasibility of accounting instructional media in the form of interactive CDs with the Lectora Inspire Portable® accounting software in general ledger material. This type of research is research and development. The development model used is the Borg & Gall model which starts from the potential and problem stages to strengthen the potential and problems to be studied, the second stage is collecting information by observing school, the third stage is product design that is done in determining SK & KD, indicator, determine teaching materials and will produce a flowchart and storry board, Lectora Inspire Portable®, the fourth stage is design validation from Material Experts and Learning Practitioners with 82% and 96% revision in Phase I, and Media Experts generate 92% and 96% in the revision phase I, and continued with a small-scale trial conducted with 7 students, and continued to a large-scale trial conducted on 15 students who had different abilities, and continued with the making of products for data analysis and obtained the final product of accounting teaching materials in the form of interactive CDs. Based on the results of data analysis and discussion, the results of this study are the availability of valid accounting instructional media through the validity stage and proven feasibility through the trial phase.
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Muharromah, Isnaini Hidayatun, Nur Fatoni, and Dessy Noor Farida. "Desain Aplikasi Akuntansi pada LAZISMU Lamongan." Jurnal Akuntansi Indonesia 10, no. 2 (October 11, 2021): 129. http://dx.doi.org/10.30659/jai.10.2.129-146.
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This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan. Before the design is designed properly, it is necessary to analyze the financial recording system contained in LAZISMU Lamongan. The results of the analysis of the accounting application system used by LAZISMU Lamongan will be taken into consideration for the process of designing an accounting application system design. The method that can be used to design this system design is the System Development Life Cycle (SDLC) methodology. Where this method has a function as a helper to analyze, accelerate and can produce accuracy to present a solution and provide a sequential or sequential approach to the software life flow starting from the analysis, design, coding, testing and support stages. The form of design that will be applied to the Amil Zakat Institute for Infak and Shadaqah Lamongan is in the form of automation designed using Microsoft Excel combined with Visual Basic for Applications. In the design of the application design contains sheets where regarding the application of the accounting cycle starting from recording a list of accounts and account codes, classifying accounts, recording transactions in general journals then ledgers to several financial reports which include; statement of financial position, changes in funds, changes in assets under management, cash flow and a list of fixed assets (Statement of Financial Accounting Standards No. 109 concerning zakat).Keywords: Accounting Applications, General Ledger Excel, Visual Basic for Application, PSAK No 109.ABSTRAKPenulisan ini memiliki tujuan untuk mendesain sistem informasi yang menghasilkan aplikasi mengenai akuntansi pada zakat yang terdapat di lembaga amil zakat, infaq dan shadaqah muhammadiyah Lamongan. Sebelum desain dirancang secaa baik perlu melakukan analisis sitem pencatatan keuangan yang terdapat pada LAZISMU Lamongan. Hasil analisis dari sistem aplikasi akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan proses perancangan desain sistem aplikasi akuntansi. Adapun metode yang bisa digunakan untuk merancang desain sistem ini adalah metodologi System Development Life Cycle (SDLC). Dimana metode ini memiliki fungsi sebagai pembantu menganalisa, mempercepat dan bisa menghasilkan ketepatan untuk memaparkan sebuah solusi dan menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau urut mulai dari analisis, desain, pengkodean, pengujian dan tahap support. Bentuk desain yang akan diterapkan pada Lembaga Amil Zakat Infak dan Shadaqah Lamongan berupa otomatisasi yang dirancang menggunakan Microsoft excel dipadukan dengan Visual Basic for Application. Didalam perancangan desain aplikasi tersebut berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntansi yang dimulai dari pencatatan daftar akun dan kode akun, penggolongan akun-akun, pencatatan transaksi pada jurnal umum kemudian buku besar sampai beberapa laporan keuangan yang meliputi; laporan posisi keuangan, perubahan dana, perubahan asset kelolaan, arus kas dan daftar aset tetap (Pernyataan Standar Akuntnasi Keuangan No 109 tentang zakat).Kata Kunci: Aplikasi Akuntansi, General Ledger Excel, Visual Basic for Aplication, PSAK No 109.
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Natalia, Ita, Lisnawanty Lisnawanty, and Ardiyansyah Ardiyansyah. "ACCOUNTING INFORMATION SYSTEM FOR PURCHASING, SALES, AND SERVICE (CASE STUDY OF PT. GM MOTOR PONTIANAK)." Jurnal Riset Informatika 3, no. 1 (January 28, 2021): 57–66. http://dx.doi.org/10.34288/jri.v3i1.190.
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PT. GM Motor Pontianak is a company engaged in the sale and service of motorbikes. Service transaction data processing and motorbike sales are still managed in a simple way, namely recording transactions into a ledger and copied to Microsoft Excel for recapitulation or report presentation. The main problem that becomes an obstacle for the company is that the admin as a transaction data processor often makes mistakes and delays in making a recapitulation of monthly sales transactions, as well as errors in making financial reports. Therefore, this study discusses the design of an accounting information system that provides facilities to two users, namely the Admin and the Director. The admin can manage account data, spare part brands, spare part data, mechanical data, tariff data, account data, spare part purchase transactions, spare part sales transactions, service transactions, sales, and expense transactions. The director can process user data, access spare part stock reports, purchase reports, sales reports, service reports, mechanical incentive reports, general journal reports, general ledger reports, trial balance reports, and income statements. The system built is expected to help PT. GM Motor Pontianak in managing purchases, sales, and service transactions and producing financial reports in accordance with financial accounting standards.
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Prasetya, Syarief Gerald. "Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor)." Jurnal Ilmiah Binaniaga 6, no. 02 (December 31, 2010): 49. http://dx.doi.org/10.33062/jib.v6i02.221.
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Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished. Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.
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Safitri, Avita Sekar, Chasan Azari, and Yanda Bara Kusuma. "PENERAPAN AKUNTANSI KEUANGAN BERBASIS TEKNOLOGI DENGAN MENGGUNAKAN APLIKASI MIND YOUR OWN BUSINESS (MYOB) PADA USAHA MIKRO YUDI MOTOR SURABAYA." Aplikasi Administrasi: Media Analisa Masalah Administrasi 23, no. 1 (February 10, 2022): 1. http://dx.doi.org/10.30649/aamama.v23i1.120.
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This is a financial accounting study using the application of MYOB accounting in Yudi Motor micro business. The study aims to produce quality financial report according to the accounting principles. It uses descriptive qualitative method regarding the application of MYOB accounting through condensation data, presentation, conclusion, and verification. There are two informants in the analysis from the company owner and the financial staff. The results indicate that the informants have some difficulties in understanding accounting and applying MYOB accounting. Furthermore, the accounting cycle starts from general journal, ledger, and it produces financial report consisting of trial balance report, balance report, income statements and cash flow report. The finding concludes that two informants haven’t understood MYOB accounting manually and automatically. For this reason, the researcher educates them in compiling theoretical and practical accounting manually and automatically. As the result, two informants are able to understand the application well after the second assistance. Moreover, the study suggests the use of MYOB accounting application to process the financial data effectively and efficiently, and to produce quality financial report according to the accounting principles.
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Centorrino, Giovanna, Valeria Naciti, and Daniela Rupo. "From double-entry bookkeeping and ledger to blockchain technology: New frontiers for accounting information systems." MANAGEMENT CONTROL, no. 2 (June 2022): 15–41. http://dx.doi.org/10.3280/maco2022-002-s1002.
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The paper investigates the current state of studies on double-entry bookkeeping and ledgers in accounting through a bibliometric analysis covering the1990-2021period. The study allows an interpretation of accounting information systems as they evolve, due to the impetus of recent, disruptive information technology. The authors used a sample of 230 publications, collected from the Web of Sci-ence, and adopted VOSviewer software to illustrate different relational techniques: citation, co-citation, keyword co-occurrence, and bibliographic coupling analyses. The results highlight the emergence of recent research streams that are weakly connected to the foundation of modern accounting, albeit sharing the same roots with seminal historical accounting contributions in terms of trustworthiness, moral-ity, and communication. This study's main contribution, based on its findings, is a better understanding of the growing interest in double-entry bookkeeping and ledg-er, focusing on blockchain and its dimensions. Potentially, the study can shed light on the possible implications of new technologies for accounting and bookkeeping. The universality of accounting language is called upon to describe new "genealo-gies of calculation" by converging professional and academic efforts in a field that can benefit extensively from a transdisciplinary approach to research.
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Ivanovna, Kartashova, Molchanova Vladimirovna, and Axana Turgaeva. "Insurance Risks Management Methodology." Journal of Risk and Financial Management 11, no. 4 (October 30, 2018): 75. http://dx.doi.org/10.3390/jrfm11040075.
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The purposes of the study are to substantiate the influence of the specific features of insurance on the set of management accounting objects and to develop a mechanism of preparing the relevant information for insurance risk management. Management accounting allows generating reports, specially prepared for managers of various levels of control (in contrast to financial accounting, which considers information on the basis of general accounting rules). This allows realizing the main goal of management accounting; that is, providing information support for management decisions aimed at maximizing the organization’s profits. The object of research is management accounting in the information system of an insurance company. The stages in the execution of accounting procedures in a management accounting system are defined in the form of a diagram, the features of insurance affecting the organization of management accounting are classified, and an intracompany ledger of the connection between the segments of activity and responsibility centers is developed for insurance companies.
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Skasko, O., I. Manchur, V. Voskalo, and Т. Khomuliak. "BLOCKCHAIN AS A POWERFUL TOOL IN THE ACCOUNTING AND CONTROL ENVIRONMENT." Financial and credit activity problems of theory and practice 6, no. 41 (January 10, 2022): 112–20. http://dx.doi.org/10.18371/fcaptp.v6i41.251408.
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Abstract. The use of various electronic gadgets and Internet communication has accelerated the company development in various areas of its activities, including in terms of accounting. The tools of accounting and the peculiarity of blockchain technologies use in the field of accounting for the increase of its efficiency and errors prevention are considered in the article. In addition to this, the structure of these technologies, the basic principles of work are described, and also advantages and lacks are analyzed. It is given to determine the possibility of using companies that use the locking system in the accounting system. Blockchain technology is known and especially important. In recent years, it has proven its effectiveness in increasing the profits of companies that use it. This technology allows to significantly reduce the costs of companies, especially those that are participants in the stock market, and maintain high stability and strengthening of market positions. You can use it to reduce data processing resources and increase the number of information flows. Companies that use the blockchain system in the accounting field are revealed. One of the leading companies that uses this technology in Ukraine is Nexia DK. The advantage of using blockchain technology is that it allows a company to record both sides of a transaction simultaneously in a shared real-time ledger, rather than simply storing verified records of financial transactions in separate privately created databases or ledgers. Blockchain technology is also used by the international company Nestle in the field of trade, through which retailers, logistics companies and manufacturers can track goods as they move along their supply chain. Keywords: digital economy, blockchain, automation, artificial intelligence, accounting and control. JEL Classification М41, М42, О33 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 12.
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Varnavskiy, A. V., and A. O. Buryakova. "Prospects of Using Distributed Ledger Technology to Automatize State Financial Control." Management Science 8, no. 3 (October 3, 2018): 88–107. http://dx.doi.org/10.26794/2404-022x-2018-8-3-88-107.
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The concept of “digitalization” came into use relatively recently, but in many respects the further development of the Russian economy will depend on it. Design of conceptual approaches and practical algorithm for adaptation of new technologies to the functioning peculiarities of the financial system is of great importance for ensuring competitive advantages of Russia, including those at the international level. The article presents the prospects for applying modern technologies in the activities of state audit institutions, which are designed to ensure financial stability and contribute to the formation of a solid foundation for the economic growth of the country. The purpose of the research is to identify the prospects for automation of control procedures, taking into account the level of development of modern technologies to prevent violations in the financial sector. In the process of research, general scientific empirical methods were used: observation, comparison, collection and study of data; analysis and synthesis, a method of scientific abstraction. The chosen approach allowed to ensure the reliability and validity of the conclusions drawn. According to the results of the research the prospects for using the national accounting digital unit in the purpose of the control are outlined; the technological possibilities and legal restrictions of creation of the state distributed ledger technology are revealed; the system for assessing risky transactions that could lead to financial violations is proposed; key characteristics of the system of conducting decentralized accounting are formulated; the expected result of the implementation of the proposed models of automation of control procedures in the Russian practice is assessed. The authors have proved the expediency of creating a state distributed ledger technology for financial control purposes. The expected result of the implementation of these proposals is estimated as more than 50% of the annual violations identified by the state audit institutions.
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Turner, Jerry L. "A Top-Down Approach to Identification and Documentation of Critical Accounting Application Controls." Current Issues in Auditing 1, no. 1 (January 1, 2007): A12—A20. http://dx.doi.org/10.2308/ciia.2007.1.1.a12.
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SUMMARY: PCAOB Auditing Standard No. 5 prescribes assessing internal controls over financial reporting using a “top-down” approach. This paper describes a method for documenting internal controls that aligns the documentation for application controls to the overall top-down audit approach. This method identifies critical data flow paths by beginning with the general ledger and tracing data backward (down) through the system to its origin, effectively focusing on the critical data repositories in the financial reporting process. It also directs attention to the processes that affect critical financial data and to where controls related to those processes should exist based on management assertions about financial statement account balances. The approach is both more efficient and effective than traditional bottom-up documentation approaches.
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HANOYMAK, Turgut, and Ömer KÜSMÜŞ. "A glance at blockchain technology and cryptocurrencies as an application." MANAS Journal of Engineering 10, no. 1 (June 30, 2022): 60–65. http://dx.doi.org/10.51354/mjen.1034912.
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Blockchain technology, which includes cryptocurrencies such as Bitcoin, Ethereum,…etc [1,2] which has been evaluated as an investment tool by many people all over the world in recent years, needs to be examined in details, both mathematically and conceptually [8,9]. In fact, it can be said that blockchain technology, which is characterized as an accounting system and database based on distributed ledgers in its most basic form, is extremely secure in terms of copying data or attacking. For this reason, we can say that technology has a more effective security mechanism than any central state-of-the-art authoritative system used today. However, as it is almost impossible to bring all of the security, speed and cost parameters to their full extend in a system at the same time, as in any cryptosystem, the security parameter from the distributed ledger structure in blockchain technology adversely affects the speed and cost parameters. In this article, we discuss the cryptographic working principles of cryptocurrencies, which is an application field of blockchain technology, together with blockchain technology and the features and structures of the blocks contained.
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Mamentu, Meike D. "Online Class Resitation Learning Model During the Covid-19 Pandemic to Increase Outcomes Students Learning in Class Accounting Lessons." International Educational Research 4, no. 2 (January 21, 2022): p40. http://dx.doi.org/10.30560/ier.v4n2p40.
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This study aims to determine the improvement of student learning outcomes through the online class recitation learning model during the covid-19 pandemic, on the learning process of class X1 students of the Accounting Department at SMK Negeri 1 Tompaso Baru Minahasa, totaling 14 students. The online classroom research method used is in the form of CAR (Classroom Action Research) which refers to classroom action research. In terms of treatment, learning is given that applies an online class recitation learning model.
From the results of the analysis obtained by researchers on accounting subjects with service company accounting cycle material with the stages: Recording transactions/documents into general journals (General Entries) and posting from general journals to general ledgers (General Ledger), there is an increase in student learning outcomes. This increase can be seen from the percentage of student learning completeness individually and classically. This increase can be seen from the percentage of student learning completeness individually and classically. At the pre-cycle stage or before the implementation of the action, the average value of the class was 63.92 with the percentage of classical learning completeness only 35%. In the first cycle, it reached an average of 71.78 with a classical mastery level of 64.28%. While the learning outcomes in the second cycle reached an average of 77.85 with the classical learning completeness level reaching 92.85%. Likewise with student learning activities at every face-to-face online class. Student activity at the 1st meeting only reached a percentage of 56.25% with high criteria. At the second meeting it reached a percentage of 72.76% with high criteria, and at the third meeting it reached a percentage of 83.92% with very high criteria. Thus, student learning activities and student learning completeness in online classes during the COVID-19 pandemic increase by using the online class recitation learning model. With learning outcomes reaching 92.85% above the minimum learning completeness.
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Murwaningsari, Etty, Sofie Sofie, Sistya Rachmawati, and Fatik Rahayu. "PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR." JURNAL ABDIKARYASAKTI 1, no. 1 (April 13, 2021): 31. http://dx.doi.org/10.25105/ja.v1i1.8938.
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<p><strong><em>Abstract:</em></strong></p><p><em>This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.</em></p>
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Garnsey, Margaret, Necip Doganaksoy, and Elaine Phelan. "Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers." AIS Educator Journal 14, no. 1 (January 1, 2019): 36–55. http://dx.doi.org/10.3194/1935-8156-14.1.36.
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ABSTRACT Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.
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Ambe, Cosmas, Queen Ntombikayise Ambe, and Fortune Ganda. "Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology." Journal of Governance and Regulation 4, no. 4 (2015): 274–88. http://dx.doi.org/10.22495/jgr_v4_i4_c1_p11.
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The overall objective of the paper is to assess the application of environmental management accounting (EMA) at Tshwane University of Technology (TUT) as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.
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Suwandi, Muhamamd Hatta, Willy Eka Septian, and Gytha Nurhana. "Web-Based Cash Receipt Accounting System Using the Direct Posting Method (Case Study: SD Putra Nirmala - Cirebon)." Indonesian Journal of Contemporary Multidisciplinary Research 2, no. 1 (February 2, 2023): 61–74. http://dx.doi.org/10.55927/modern.v2i1.2791.
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The purpose of this study was to make an application for cash receipts for paying tuition fees, building fees and uniform payments at Putra Nirmala Elementary School, Cirebon City. The research method used is the direct posting method, in which cash receipts transactions are recorded directly in the general journal and ledger. This research topic is very important for the school, because it can help manage cash inflows in a computerized manner. The result of this study is the establishment of a cash receipts application that can help schools by using the direct post bookkeeping method. By making this application, it can help the management of Putra Nirmala Elementary School, Cirebon City, in managing cash inflows from paying tuition fees, building fees and uniform payments
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Nopiana, Puspita Rama. "SISTEM INFORMASI PROSES AKUNTASI MENGGUNAKAN SAK-ETAP BERBASIS WEB PADA PELAKU USAHA." Rabit : Jurnal Teknologi dan Sistem Informasi Univrab 3, no. 2 (July 10, 2018): 100–115. http://dx.doi.org/10.36341/rabit.v3i2.461.
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The number of entrepreneurs in question is SMEs (Small and Holding Enterprises), where its activities only focus on business operations alone tampa pay attention to financial performance for the long term. This causes the difficulty of SMEs to last long in building their business, plus the lack of knowledge in the field of accounting, especially SMEs in the city of Batam. The purpose of the research is to design an accounting process information system in accordance Financial Accounting Standards Entity Without Public Accountability (SAK-ETAP) on the small business actors. The research method used is the experiment to design the process of information system of accounting process of companies engaged in services, trade and manufacturing. The results explain that the accounting process information system in the preparation of financial statements are needed SMEs, which currently presenting financial statements are still presented manually. The information system designed in the form of accounting software is named Financial Statement Information System Standardized Entity Without Public Accountability abbreviated with "SIKBAP Accounting". The software presented is able to petrify business actors in presenting the financial performance of preparing financial statements consisting of the initial balance sheet, general journal, ledger, trial balance, adjustment journal processed computerized so as to provide output in the form of income statement, statement of owner equity, balance sheet.
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Hartanti, Rina, Ratna Darasih, and Koramen Haulian Sirait. "PELATIHAN PENCATATAN KEUANGAN BAGI UMKM di SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA, TANGGERANG." PUAN INDONESIA 3, no. 2 (January 15, 2022): 243–54. http://dx.doi.org/10.37296/jpi.v3i2.65.
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Abstract
Abstract :The importance of education in improving the quality of life of a nation and state is well recognized by the Bina Amanah Cordova Entrepreneurship School as an Entrepreneurial Human Resource educational institution that provides free education to high school graduates who have economic constraints in continuing their education to a higher level of education and allow a definitive answers regarding the existing economic constraints. The School of Entrepreneurship Bina Amanah Cordova is in dire need of Lecture who can provide knowledge and skills in accounting through financial recording training for Micro, Small and Medium Enterprises (UMKM).
Therefore, the Faculty of Economics and Business - Trisakti University in order to help meet the needs of these teaching staff, in collaboration with the Bina Amanah Cordova Entrepreneurship School carry out Community Service (PKM) by providing practical training on recording MSME financial transactions in accordance with SAK-ETAP Accounting standards. , begins with an explanation of the understanding and accounting process starting from recording financial transactions in journals to the posting process to the general ledger and financial statements, practicing accounting questions, and discussing financial recording problems that Cordova students still face.
The results after the PKM implementation were in line with expectations, where participants were very enthusiastic about asking about SAK-ETAP accounting and answering the accounting exercises given.
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Lambert, S. Lane. "Merchandise Hardware: A Case Designed to Teach Students Generalized Audit Software Using Microsoft Access." AIS Educator Journal 10, no. 1 (June 1, 2015): 1–4. http://dx.doi.org/10.3194/1935-8156-10.1.1.
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ABSTRACT This paper provides an educational case wherein students learn how Microsoft Access (“Access”) can be used as Generalized Audit Software (“GAS”). Students export data from an Access database provided in the case that simulates a portion of the Expenditure Cycle in the Accounting Information System (“AIS”) used by the case company. Students then import the downloaded data into another Access database where Queries and a Module are used as GAS to analyze and audit the data. In the case, students assume the roles of accounts payable manager, general ledger accountant, procurement manager and internal/external auditor, thereby learning that not only auditors but also accountants and managers can use GAS. Once the students have created and executed the Access GAS procedures illustrated in the case, they are given an assignment that includes modifying a case GAS procedure, documenting GAS procedures, and recommending and implementing improvements in the case AIS based on GAS results. The case is designed to teach students general concepts for planning and performing GAS procedures and software skills in using Access as GAS. This paper is the first educational case that illustrates how Access Modules can be used as GAS.
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Mastufah, Mastufah. "Peningkatan Motivasi Hasil Belajar Ekonomi Melalui Model Pembelajaran Student Centered Learning." Attractive : Innovative Education Journal 1, no. 2 (January 5, 2020): 43. http://dx.doi.org/10.51278/aj.v1i2.10.
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In the process of learning Economics (Accounting) required a certain strategy and strong motivation. Teachers play a very important role, especially in terms of designing learning scenarios. Teachers should be able to choose a learning model that can increase the motivation of learners, in accordance with the characteristics of subjects, and characteristics of learners so that learning can take place optimally. The aim of this classroom action research is to improve the learning of learners using the student centered learning model. This research was conducted in class XI IPS1, MAN 1 Cilegon semester 1, material Posting from Juku Kebuku Besar Journals, post to a subsidiary "using cycles, in this study the author tries to 2 cycles. The results show that in each cycle of understanding the accounting, cycle of a merchandising company on post material from a special journal to the ledger, posting to the auxiliary book, gained increased motivation and learning outcomes. In general it can be concluded that the use of student centered learning model can improve the motivation and learning outcomes of learners.
Keywords: Student Centered Learning Model, Learn Economics Accounting
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Mastufah, Mastufah. "Peningkatan Motivasi Hasil Belajar Ekonomi Melalui Model Pembelajaran Student Centered Learning." Attractive : Innovative Education Journal 1, no. 1 (July 14, 2019): 40. http://dx.doi.org/10.51278/aj.v1i1.3.
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In the process of learning Economics (Accounting) required a certain strategy and strong motivation. Teachers play a very important role, especially in terms of designing learning scenarios. Teachers should be able to choose a learning model that can increase the motivation of learners, in accordance with the characteristics of subjects, and characteristics of learners so that learning can take place optimally. The aim of this classroom action research is to improve the learning of learners using the student centered learning model. This research was conducted in class XI IPS1, MAN 1 Cilegon semester 1, material Posting from Juku Kebuku Besar Journals, post to a subsidiary "using cycles, in this study the author tries to 2 cycles. The results show that in each cycle of understanding the accounting, cycle of a merchandising company on post material from a special journal to the ledger, posting to the auxiliary book, gained increased motivation and learning outcomes. In general it can be concluded that the use of student centered learning model can improve the motivation and learning outcomes of learners.
Key words: Student Centered Learning Model, Learn Economics Accounting
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Murni, Sri, Latifah Latifah, Raja Sabaruddin, and Yudhi L. "PENERAPANAN METODE WATERFALL DALAM PEMBANGUNAN APLIKASI AKUNTANSI KONTRAKTOR DENGAN PEMROGRAMAN PHP." Jurnal Teknologi Informasi MURA 11, no. 1 (June 20, 2019): 54–65. http://dx.doi.org/10.32767/jti.v11i1.452.
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Abstrak
Putranusa Pilar Sejati merupakan sebuah perusahaan yang bergerak konsultan pembangunan. Berdasarkan hasil analisa ditemukan bahwa pengolahan laporan keuangan masih menggunakan teknik pembukuan yang menyalin nota-nota ke buku besar, kemudian disalin menggunakan MS. Excel sehingga laporan yang dihasilkan terlambat dan kurang akurat. Untuk itu penulis mengembangkan sistem dengan mebangun aplikasi laporan keuangan berbasis web menggunakan metode air terjun (waterfall) yang terdiri dari analisa kebutuhan perangkat lunak, desain, pembuatan kode program dan pengujian. Teknik pengumpulan data yang digunakan terdiri dari observasi, wawancara dan studi pustaka. Sistem yang dirancang menyediakan fasilitas sesuai dengan level yang terdiri dari admin & kepala keuangan dan direktur. Admin & kepala keuangan dapat mengelola kelompok akun, detail kelompok akun, akun, data penerimaan kas, data pengeluaran kas, mengakses jurnal umum, buku besar, laporan laba rugi dan laporan neraca. Sedangkan direktur dapat mengelola data pengguna, mengakses jurnal umum, mengakses buku besar, mengakses laporan laba rugi dan laporan neraca. Sistem ini diharapkan dapat meningkatkan kinerja pengolahan laporan keuangan pada PT. Putranusa Pilar Sejati.
Kata Kunci : Aplikasi Akuntansi, Laporan Keuangan, php programming
Abstract
Putranusa Pilar Sejati is a company engaged in development consultants. Based on the results of the analysis it was found that the processing of financial statements still uses bookkeeping techniques that copy notes to the ledger, then copied using MS. Excel so that the resulting report is late and less accurate. For that the authors develop a system by building web-based financial report applications using the waterfall method, which consists of software requirements analysis, design, programming and testing. Data collection techniques used consisted of observation, interviews and literature. The system designed provides facilities in accordance with the level consisting of admin & chief financial officer and director. Admin & finance chief can manage group accounts, account group details, accounts, cash receipt data, cash expenditure data, access general journals, ledgers, income statements and balance sheets. While the director can manage user data, access general journals, access ledgers, access income statements and balance sheets. This system is expected to improve financial report processing performance at PT. Putranusa True Pillar.
Keywords : Accounting Application, Financial Report, Accounting
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Muslim, Abdul. "Pelatihan Penyusunan Laporan Keuangan Perusahaan Perdagangan Dan Manufaktur Dalam Rangka Peningkatan Kapasitas UMKM Di DKI Jakarta." Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat 4, no. 1 (July 30, 2021): 85–88. http://dx.doi.org/10.31334/jks.v4i1.1640.
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Based on a report from the Ministry of Communication and Information, the number of MSME business actors in Indonesia in 2015 has reached + 59 million people and contributes to Gross Domestic Product (GDP) of 55%, it is expected that in 2019 the number will reach more than 60 million people. This very large number certainly requires special attention from the Government towards MSME business actors. One of the problems that are often experienced by MSMEs in Indonesia is that MSMEs do not keep books of business transactions properly. Financial reports are needed by business actors to determine the benefits obtained, to find out the total assets owned, it is necessary to submit additional capital to creditors. The use of an excel-based general ledger (GL) accounting program will make it easier for MSME entrepreneurs to compile these financial reports.
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Janvrin, Diane J., Maureen Francis Mascha, and Melvin A. Lamboy-Ruiz. "SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System." Journal of Information Systems 34, no. 3 (October 31, 2019): 77–103. http://dx.doi.org/10.2308/isys-18-055.
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ABSTRACT Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial close process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tended to perform only cursory reviews of entity-level controls related to the financial close process. In addition, they often failed to test the link between the general ledger and supporting systems, including evaluating related access controls. Financial statement-only auditors were more likely to re-perform key controls than rely on cursory walkthroughs. Auditors performing integrated audits appeared to over-rely on ICFR findings when conducting financial statement audits. Data Availability: Interview data are available from the first author. PCAOB inspection reports are publicly available.
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Rijanto, Arief. "Blockchain Technology Adoption in Supply Chain Finance." Journal of Theoretical and Applied Electronic Commerce Research 16, no. 7 (November 8, 2021): 3078–98. http://dx.doi.org/10.3390/jtaer16070168.
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Supply Chain Finance (SCF) faces the complex problem of implementing inventory, purchase order and accounts receivable financing automation in terms of transaction data trust and validation. This paper aims to explore how blockchain technology adoption solves the SCF problem using a multi-case method based on the Technological Acceptance Model (TAM). With purposive sampling, 30 cases were selected on the criteria of perceived usefulness and perceived ease of use in solving SCF problems. The results show that trust, validity and distributed ledger transaction data as perceived usefulness are the main drivers of blockchain adoption because it provides solutions to SCF automation problems such as Know Your Customer (KYC), accounting, and transaction settlement. Smart contracts offer easy and fast transactions such as in L/C export processing as perceived ease to use. Of the 30 blockchain projects, 21 offer the usefulness of automated accounts receivable financing, 15 offer easy-to-use purchase order financing and 8 offer easy-to-use inventory financing processes. This study provides the current state of blockchain technology adoption by exploring 30 real application cases in SCF globally. Blockchain advantages provide automation solutions in global supply SCF practices with smart contracts, transparency and security of distributed ledger data feature.
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Maas, Harro. "True Grid: Three Case Studies of Moral Accounting." East Asian Science, Technology and Society 14, no. 2 (April 27, 2020): 309–30. http://dx.doi.org/10.1215/18752160-8538670.
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Abstract This article examines and compares three grids that were designed to serve explicit moral accounting goals: the calculation and improvement of character. The examples are tables which fall under a broad definition of diagrams. The examples follow another in time, but it is not the article’s intention to suggest a historical lineage between them. Rather, it is the intention to clarify the interplay between grids and the precepts or keys to their use. The first case is the so-called ledger of merit and demerit that was propagated by Yuan Huang, a scholar and bureaucrat of the late Ming-period, who recommended its use for moral improvement in four letters to his son, of which the most famous letter was on the improvement of one’s own fate. The second is Benjamin Franklin’s Art of Virtue, which Franklin in his autobiographical letter to his son equally described as a tool of moral improvement. The third is the so-called moral thermometer, or biometer, a tool developed by the French revolutionary and pedagogical innovator Marc-Antoine Jullien, who described this tool as a moral mirror and compass that would be especially of use in preparing and educating adolescents for their adult lives. All three represent generic methods of producing knowledge about an individual’s (moral) character, knowledge on which the users of these tables could act. Their differences have to do with the perceived relation of moral conduct to other spheres of life, religious, social, and economic, or all of these combined, but also with the different precepts to their use.
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Ari Setyo Wati and Hwihanus Hwihanus. "PERANAN SISTEM INFORMASI AKUNTANSI (MICROSOFT EXEL) PADA KINERJA KEUANGAN TOKO KUE ACHI’S CAKE TERHADAP MINAT BELI KONSUMEN." Trending: Jurnal Manajemen dan Ekonomi 1, no. 1 (December 17, 2022): 123–36. http://dx.doi.org/10.30640/trending.v1i1.486.
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Achi's Cake is one of the cake shop businesses in the city of Jombang. In cake sales, orders and cake sales are entered manually into the general ledger, just as in the sales process, transactions are calculated and written manually into sales invoices. In addition, the price of the product depends on the price of raw materials. From these problems, the authors use Microsoft Exel accounting software to help the bakery business in the form of an accounting information system. This data collection technique uses interview techniques, and data analysis uses SPSS accounting software: Interviews, namely a meeting of two people to exchange information and ideas through question and answer which is used to obtain data information about the Achi's Cake business. Then the second uses SPSS data analysis to determine consumer interest before and after Achi's Cake uses Microsoft Exel in recording its financial reports. In this study the authors processed data using SPSS accounting software to analyze consumer interest before using Microsoft Exel (X1), consumer interest after using Microsoft Exel (X2) and consumers (Y). A random sample of 10 consumers was taken, who had already bought Achi's Cake products so they already knew the performance of Achi's Cake's business. From the results of user testing it can be concluded that Achi's Cake's accounting information system uses Microsoft Exel accounting software with SPSS testing which is useful for Achi's Cake's performance to determine the effect before and after using Microsoft Exel's accounting information system software on consumer buying interest.
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Firmansyah, Imam Darul, and Endang Widyastuti. "IMPLEMENTASI SISTEM AKUNTANSI UTAMA PADA PT. KABER AZEZE MEDIATEL (MADURA CHANNEL TV) SUMENEP." PERFORMANCE: Jurnal Bisnis & Akuntansi 8, no. 1 (July 31, 2018): 27–38. http://dx.doi.org/10.24929/feb.v8i1.466.
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This research of writer conduct in April 2014, in PT Kaber Azeze Mediatel(Madura Channel TV) precisely JI. Adirasa No 5-7 Sumenep kolor. PT. KaberAzeze Mediatel (Madura Channel TV) is new company have peripateticoperational in Information area. that is Television Media. But that way institutethis can be told the including company which still young among other privatesector organization in Sub-Province of Sumenep. Target of this research tounderstand and description applying of Especial Accounting System exist in PT.KASER AZEZE MEDIATEL (MADURA CHANNEL TV) Sumenep. As for itsresearch type, descriptive research which have eksploratif or developmentalcharacter, its way same because obtained by data its same form, is different ofway to interpreting data and take of decision. In analysing data the researcher tobe use qualitative approach. In this technique data analyse the indication writerof Fundamental Elements Accounting System According for Mulyadi, that consistof: 1.Formulir 2. Journal 3. General Ledger 4. Ministrant Book. In anorganization very regrettably when organization, good that public and alsoprivate sector which have optimal human resource, still not yet can run systembetter specially Especial Accounting System, because a system represent efficacykeyword in moving forward an organization, good that in monetary pathmechanism and procedure which is resume in Especial Accounting System. Sothat as high as all competency had by Human Resource and progress oftechnology, without supported by a good system specially especial accountingsystem will become uselessly
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Shao, Jia, Kin Keung Lai, Pei Zheng, Guicai Zhang, Yi Qin, and Wenfeng Lu. "Enterprise Accounting Information Identification and Strategic Management under Data Mining Technology." Mobile Information Systems 2022 (October 14, 2022): 1–9. http://dx.doi.org/10.1155/2022/7668276.
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Present-day enterprise accounting solutions have been developed to a certain extent to provide authenticity of accounting information and to provide modules for billing, pay role, general ledger, and more, but they come with certain problems such as distortion of accounting information, incomplete selection of indicator variables, and the limited and single use of identification methods. Based on this, this study starts with two points. The first is to give the concepts of decision trees and support vector machine (SVM) in data mining. Then, the accounting distortion information identification model is constructed based on this, and the model effect is verified by setting experiments. The second is to establish a regression model on the relationship between enterprise strategy and accounting information quality to further explore the factors that affect the quality of enterprise accounting information. The following are the research results: (1) The accuracy rates of classification and identification of training set data, overall data, and test set data using the SVM-based identification model are 99.19%, 96.21%, and 94.8%, respectively. (2) The average identification rate of the sample data is 88.5% using the identification model based on the decision tree. (3) The regression coefficients of enterprise strategy and accounting information quality are −0.053 and −0.054, respectively without considering the industry and year variables and with considering the industry and year variables, both of which are negative at the 0.1 significance level. The purpose of this study is to use data mining to achieve high-quality identification of enterprise accounting information and provide some references for enterprises to choose or formulate relevant development strategies.
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Dwi Krismontiyah, Srirejeki, Yulinartati, and Nina Martiana. "Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35." Jurnal Akuntansi Terapan dan Bisnis 1, no. 2 (December 27, 2021): 124–33. http://dx.doi.org/10.25047/asersi.v1i2.2951.
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ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.
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Sytova, S. N., A. P. Dunets, A. N. Kavalenka, and S. V. Charapitsa. "Information system for nuclear material accounting and control." Doklady BGUIR 19, no. 4 (July 1, 2021): 94–102. http://dx.doi.org/10.35596/1729-7648-2021-19-4-94-102.
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A brief description of information system for nuclear material accounting developed for the national regulator in the field of nuclear and radiation safety - the Department for Nuclear and Radiation Safety of the Ministry of Emergency Situations of the Republic of Belarus (Gosatomnadzor) is given. The information system is a part of the Intellectual information system of a Gosatomnadzor employee to ensure control (supervision) in the field of nuclear and radiation safety. It is developed on the basis of free software. The system has been implemented in Gosatomnadzor and at present in the Republic of Belarus all nuclear material accounting with reporting to the IAEA is carried out with its help. The system, in full compliance with the IAEA requirements, provides automatic generation with all the necessary calculations based on the input data of the following reporting documents: physical inventory listing, inventory change report, material balance report, textual report, General Ledger. All reports are fully consistent each with other. An efficient mechanism has been developed for importing and exporting data from / to the system according to formats of fixed and labelled Code 10 required by the IAEA. All logs of the system describing reports contain a field “IAEA approved” (yes / no). If it set to “yes”, they are closed for editing and correction. A special tool has been developed for making adjustments to these documents in accordance with the IAEA rules. The system contains fully completed reference books (small journals referenced by all major journals in the database) with the necessary reference data in accordance with Code 10. The information system meets all the IAEA requirements for such systems of national regulators in the field of accounting, control and supervision of nuclear material. It can be easily translated into other languages and adapted for the needs of accounting and control of nuclear material in operating organizations.
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Lee, James C. Y., and R. S. M. Lau. "ERP Implementation Project at TS Group." Asian Case Research Journal 09, no. 02 (December 2005): 263–82. http://dx.doi.org/10.1142/s0218927505000630.
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This case illustrates the challenges and opportunities for TSG, a leading company in household products, to implement an enterprise resource planning (ERP) system. Arguments for and against adopting an ERP solution were discussed throughout the company's decision-making process. Once the implementation project was approved, the company planned to implement the general ledger module in its corporate office in Hong Kong before a full implementation of other modules in China. As experienced by other companies in implementing their ERP systems, technicality was often not so much the major issues as the people, users, and coordination issues. Although the initial rollout in Hong Kong was delayed by three months, twice the time originally planned, the lessons learnt proved to be valuable in guiding the later implementation of such projects for other TSG subsidiaries. This case explores the issues and challenges associated with the implementation of ERP solutions.
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Surniandari, Artika, and Suherman Suherman. "Pengolahan Data Keuangan Menggunakan MYOB Premier V16 Pada Bengkel Berkah." JAIS - Journal of Accounting Information System 1, no. 01 (June 1, 2021): 09–13. http://dx.doi.org/10.31294/jais.v1i01.876.
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Bengkel Berkah Motor is a company engaged in the automotive trade and services sector that sells motorbike spare parts and repair services, Bengkel Berkah still applies a traditional manual system and has not been computerized in its business process. So it is very possible for data manipulation and errors in recording and calculating sales and purchase transactions of goods. For this reason, the Blessing Workshop requires a computerized system to assist in recording transactions and financial reports. Manual financial data processing systems require a relatively long time and require skill and accuracy in presenting financial statements. On this occasion, the authors made an example of the process of accounting records at the Motor Blessing Workshop which was previously done manually by the author, proposed to be done computerized using Myob Premier V16. Myob Premier is a computerized accounting application that provides convenience in the business administration process by integrating general ledger, finance, purchasing, sales, inventory and relationship processing functions starting from document input to financial reports, using Myob Premier is one of the best solutions for solve existing problems and with a computerized system can produce accurate financial reports, effective and efficient, making it easier for owners
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Pedroso, Claudio Nascimento, José Paulo Cosenza, and Alberto Donoso-Anes. "The Portuguese Royal Treasury: management, taxation and accounts control in the Johannine period (from 1814 to 1820)." De Computis - Revista Española de Historia de la Contabilidad 17, no. 1 (June 29, 2020): 119. http://dx.doi.org/10.26784/issn.1886-1881.v17i1.376.
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In November 1807, Napoleon Bonaparte's troops were about to invade Portugal. To escape, the Queen of Portugal, Maria I, her son, future King Juan VI, Prince Regent at the time, as well as civilians and military men, had to embark and move to Brazil urgently. The transfer of the Portuguese court to Brazil transformed the then colony of Portugal into the seat of the Portuguese monarchy, giving the country a significant role in the economic, social, and political issues of the Portuguese Empire, between 1808 and 1821. Among the changes made by the Portuguese Crown in Brazil in the process of reorganization of the State apparatus, we highlight the creation of the Royal Treasury, similar to the one existing in Lisbon since 1761, which was responsible for the collection and accounting entries of the income generated throughout the Portuguese domain. This paper examines the balance sheets of the ledger book of the 2nd Royal Treasury General Accountancy from 1814 to 1820, based on historical and documentary research conducted in the collections of the Brazilian National Archive. The purpose of this study is to analyze the quality of the accounting information recorded in the annual balance sheets, comparing it across different periods and determining its functionality as a tax control tool. The paper contributes to the literature with information on this special historical period in which Rio de Janeiro provisionally became the capital of the Portuguese Kingdom, maintaining a vital role in the political, economic, and social context of the time. The results of the study enable us to infer the economic conception of fiscal control that the Royal Treasury exercised in its administrative and accounting organization, showing the role played by accounting in the management of the Portuguese Royal House, given that accounting records reveal the ascendancy of the environment over accounting and the influence of accounting on the environment.
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Lambert, S. Lane, and Sara Bee. "Assembly FG: An Education Case Study Using QuickBooks as the AIS for a Small Manufacturing Business." AIS Educator Journal 10, no. 1 (June 1, 2015): 26–31. http://dx.doi.org/10.3194/1935-8156-10.1.26.
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ABSTRACT This education case is the first to use QuickBooks Premier Accountant to teach students foundation functionalities common to all Enterprise Resource Planning (ERP) systems that support discrete manufacturing. Students learn how to configure QuickBooks so that direct materials, direct labor and applied manufacturing overhead costs charged to work-in-process parts manufactured at lower levels of the BOM are rolled up into the costs of higher-level work-in-process parts and, ultimately, into the costs of the finished goods parts. Students set up raw materials, work-in-process and finished goods part numbers so that quantities and costs of parts on-hand are tracked in inventory on the Perpetual Inventory System to provide an inventory subsidiary ledger that continuously matches the manufacturing inventory account balances in the Chart of Accounts. Students learn the importance of configuring Off the Shelf (OTS) manufacturing systems in accurately costing manufactured discrete products, including setting up manufacturing accounts, employees, part numbers, and the BOM. As such, the case is designed to be used in Accounting Information Systems (AIS) courses that are already using QuickBooks to help students' better understand the general concepts covered in AIS textbooks on the Production Cycle that are not addressed in extant textbooks on QuickBooks.
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Faccia, Alessio, and Pythagoras Petratos. "Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration." Applied Sciences 11, no. 15 (July 23, 2021): 6792. http://dx.doi.org/10.3390/app11156792.
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Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.
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Bakumenko, Alexander, and Ahmed Elragal. "Detecting Anomalies in Financial Data Using Machine Learning Algorithms." Systems 10, no. 5 (August 25, 2022): 130. http://dx.doi.org/10.3390/systems10050130.
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Bookkeeping data free of fraud and errors are a cornerstone of legitimate business operations. The highly complex and laborious work of financial auditors calls for finding new solutions and algorithms to ensure the correctness of financial statements. Both supervised and unsupervised machine learning (ML) techniques nowadays are being successfully applied to detect fraud and anomalies in data. In accounting, it is a long-established problem to detect financial misstatements deemed anomalous in general ledger (GL) data. Currently, widely used techniques such as random sampling and manual assessment of bookkeeping rules become challenging and unreliable due to increasing data volumes and unknown fraudulent patterns. To address the sampling risk and financial audit inefficiency, we applied seven supervised ML techniques inclusive of deep learning and two unsupervised ML techniques such as isolation forest and autoencoders. We trained and evaluated our models on a real-life GL dataset and used data vectorization to resolve journal entry size variability. The evaluation results showed that the best trained supervised and unsupervised models have high potential in detecting predefined anomaly types as well as in efficiently sampling data to discern higher-risk journal entries. Based on our findings, we discussed possible practical implications of the resulting solutions in the accounting and auditing contexts.
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Rahmawati, Rianti, Anak Agung Gde Agung, and Fitri Sukmawati. "Aplikasi Perhitungan Persediaan Bahan Baku dengan Metode Economic Order Quantity Berdasarkan Varian Produk." Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) 5, no. 1 (March 13, 2016): 34. http://dx.doi.org/10.23887/janapati.v5i1.9915.
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CV Dwi Sumber is one of manufacture company which handles sales with variant product. Recording process of raw materials from the warehouse until production process was done manually. The company ordered raw material with the same amount without checking the stock quantity available in the warehouse. For every order, the company must pay order fee. Transactions record were also done manually so it was not directly reduce the stock of raw materials in the warehouse. This accumulated to overstock in the warehouse. This application used Economic Order Quantity (EOQ) to calculate optimal raw material order so it can reduce order fee. This application can also record transaction, automatically reduce stock in the warehouse, calculate safety stock in the warehouse so management can decide when they have to reorder the raw material. Transaction record can be viewed as accounting journal and general ledger. This application is built using PHP programming language and MySQL database.
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Coyne, Joshua G., and Peter L. McMickle. "Can Blockchains Serve an Accounting Purpose?" Journal of Emerging Technologies in Accounting 14, no. 2 (September 1, 2017): 101–11. http://dx.doi.org/10.2308/jeta-51910.
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ABSTRACT The blockchain has enabled the successful creation of decentralized digital currency networks. This success has prompted further investigation into the usefulness of blockchains in other business settings. Because of the blockchain's use as a ledger, the question arises whether the blockchain could become a more secure alternative to current accounting ledgers. We show that this is infeasible. By casting this question in the context of the Byzantine Generals Problem, which the blockchain was designed to solve, we identify multiple flaws hindering implementation of the blockchain as a financial reporting tool. Whereas blockchain-based digital currencies only exist within the blockchain, economic transactions exist outside of accounting records. This distinction prevents an acceptable level of transaction verification using the blockchain model. Additionally, the security benefits of the blockchain that render it ostensibly immutable are not fully available or reliable in an accounting setting.
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Situmorang, Dokman Marulitua, and Amin As’adi. "ANALISA REVALUASI VALUTA ASING DALAM PENYUSUNAN LAPORAN KEUANGAN UNIT AKUNTANSI KUASA BENDAHARA UMUM NEGARA-DAERAH (UAKBUN-D)." JMARI 3, no. 2 (August 25, 2022): 128–39. http://dx.doi.org/10.33050/jmari.v3i2.2415.
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This study aims to provide an overview of the foreign exchange revaluation process in the preparation of financial statements of the State-Regional General Treasurer (UAKBUN-D) at KPPN Jakarta III. The foreign currency revaluation process at the KPPN is carried out every quarter starting when the preparation of the semester I financial statements. Post revaluation includes cash accounts in the KPPN cash in the treasury for foreign currency expenditures, and debt to third parties (returns) on the KPPN balance sheet. The foreign exchange revaluation process is carried out using an application assistance, namely the State Treasury and Budget System (SPAN) in the General Ledger (GL) module which is held by the verification and accounting section (Vera). This research uses descriptive qualitative research methods. The result of this research is that foreign exchange revaluation at KPPN Jakarat III is carried out in order to translate monetary assets in foreign currency into rupiah as reporting currency so that it can be presented reliably in the Financial Statements of UAKBUN-D KPPN Jakarta III. The process of the revaluation process is carried out using the assistance of the SPAN application at 3 posts, namely, Cash at the KPPN, Cash in the Expenditure Treasurer and Debt to Third Parties.