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Artykuły w czasopismach na temat „Cash based accounting”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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Eersta, Sekar Hardianto, and Witono Banu. "Implementing Accrual-Based Accounting Systems to Improve Transparency and Accountability." International Journal of Business Management and Technology 7, no. 1 (2023): 471–176. https://doi.org/10.5281/zenodo.7690618.

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The goal of this study is to identify the benefits and drawbacks of introducing an accrual-based accounting system in Surakarta City Government in order to improve openness and accountability. A phenomenological research approach is used in this study. Both observation and interviewing are used to acquire data. Techniques for qualitative data analysis include data reduction, data display, and drawing inferences or performing verification. The study is being carried out by the Government of Surakart a Regency organization of the Surakarta City Government.The result shows that an accrual-based s

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Suryana, Endang, Syafnidawati Syafnidawati, and Diah Aryani. "Utilization Chart of Account For Effectiveness Company Cash Mapping On Web Based Accounting Online System 2.0." Aptisi Transactions on Management (ATM) 1, no. 1 (2017): 24–30. http://dx.doi.org/10.33050/atm.v1i1.682.

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In a company, the accounting system is very important, because it contains financial information that can be used to make a decision. Currently already developed online web-based accounting, where the accounting system can be used anytime and anywhere with an internet connection. An accountant is someone who has an important role in the success of financial processing company. Where, to facilitate the processing process, the accountant must be able to perform the company's cash mapping. By grouping into multiple accounts will facilitate the process of financial information delivery. The data o

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Herdalina, Fitria, Muhammad Syahid Pebriadi, Putriana Salman, and Anhar Khalid. "Web Based Cash Flow Information System." Web Based Cash Flow Information System 1, Vol. 1 No. 2 (2023): July 2023 (2024): 12. https://doi.org/10.59890/ijaeam.v1i2.150.

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This study aims to find out the right Cash Management Accounting Information System for Rezeky sources and to produce a Cash Flow Information System, namely Web-Based Cash Receipts and Cash Disbursements. The theoretical framework is to analyze the Cash Management Accounting Information System by analyzing the information needed by management, related functions, a network of procedures, accounting documents and records used, flowcharts, and the current internal control system. The developed application program is the first step, which is carried out by designing relationships between tables, i

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Ahmad Juliadi, Nadia Puteri Utami, and Muhammad Bahit. "Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Berbasis Web : Studi Kasus pada Praktik Dr.Aminah Barabai." Indonesian Journal of Applied Accounting and Finance 1, no. 2 (2021): 211–19. http://dx.doi.org/10.31961/ijaaf.v1i2.1374.

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Accounting information system (AIS) is a system that is useful for collecting, storing and processing financial and accounting data used by decision makers. Accounting information is a generally computer-based system and method for tracking accounting activities in relation to information technology resources. This study aims to create an accounting information system for cash receipts and disbursements. The method used is R&D (research and development) for making an accounting information system for cash receipts and cash disbursements, a case study in the practice of dr.AMINAH Barabai. T

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Hasibuan, Hasmi, and Dede Firmansyah Saefudin. "Website-Based Petty Cash Management Accounting Information System Case Study PT.Haleyora Power Karawang." JURNAL TEKNOLOGI DAN OPEN SOURCE 5, no. 2 (2022): 157–65. http://dx.doi.org/10.36378/jtos.v5i2.2680.

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A website-based information system is a technological tool that helps users manage data on a small and medium-to-large scale by providing precise and accurate information. PT. Haleyora Power is one of the companies engaged in the electricity supply industry, which currently processes petty cash funds still using written records in books and the Microsoft Excel application. The level of supervision of outgoing funds is relatively low, and the risk of losing report data or reporting data damage due to activity occurs every day and sometimes accidentally. To minimize this, petty cash management c

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Mohammad Pour Zarandi, Hossein, Esmaeel Ghafari, Mahbobeh Arab, and Seyed Mohsen Tabatabaei Mozdabadi. "Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization." Management science letters 4, no. 1 (2013): 251–56. http://dx.doi.org/10.5267/j.msl.2012.10.035.

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Tikk, Juta. "Accounting Changes in the Public Sector in Estonia." Business: Theory and Practice 11, no. (1) (2010): 77–85. https://doi.org/10.3846/btp.2010.09.

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This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting information in public sector entities. As to general scientific research methods, mainly comparative analy

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Mulenga, Mwila Joseph, and Meena Bhatia. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow." Accounting and Finance Research 6, no. 2 (2017): 59. http://dx.doi.org/10.5430/afr.v6n2p59.

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AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and ac

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Muhammad Bahit, Nadia Puteri Utami, and Muhammad Zaki Ramadani. "Implementation of a Web-Based Accounting Information System for Cash Receipts and Disbursements Case Study: UD. Berkat Berkawan." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2023): 155–69. http://dx.doi.org/10.55606/icesst.v2i2.297.

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The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an a

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Mahati, Fauziah, and Noor Azman Al. "Conceptual Understanding In Managing Change Towards Accrual Based Accounting In Malaysian Public Sector." IPN Journal of Research and Practice in Public Sector Accounting and Management 02, no. 01 (2012): 53–66. http://dx.doi.org/10.58458/ipnj.v02.01.05.0025.

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A change management from cash to accrual method of accounting is important because it enables more efficient and effective fiscal management where accrual accounting will facilitate the costing of resources, which is essential to the effectiveness of Outcome Based Budgeting in promoting the sustainability of fiscal policies (Becker, Defond, Jiambalvo and Subramanyam 1998). In cash basis accounting systems, expenses are not recorded on the financial statements until they have been paid. Due to unpaid bills cannot be shown on the books, it is extremely difficult to accumulate cash reserves to pa

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SEZGİN and AKTAŞ. "GELECEKTEKİ NAKİT AKIŞLARINI TAHMİN ETMEDE TAHAKKUK VE NAKİT AKIŞ BAZLI MODEL TERCİHİ." IZMIR DEMOCRACY UNIVERSITY SOCIAL SCIENCES JOURNAL 3, no. 2 (2020): 58–85. https://doi.org/10.5281/zenodo.7271267.

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When cash flow table data is analyzed in conjunction with other financial statement data; provides important information about the power of the business to meet its financial obligations, liquidity capacity and its change in net assets. The gains are produced on the accrual basis of accounting and are used as a summary measure of operating performance. Researching these sets of information with appropriate models allows future cash flows of businesses to be identified. So which of these two elements give more accurate results in predicting future cash flows? A communiqué issued by the F

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Kania Apriyanti Dwi Putri, Sindi Marsela, Muhamad Faisal Nur Firmansyah, Zahrah Rizqia Syifaania, Mukhlis Joko Wicaksono, and Oon Feriyanto. "Penerapan Sistem Akuntansi Pada Perusahaan Steigen." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 2 (2024): 231–43. http://dx.doi.org/10.61132/rimba.v2i2.731.

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This study aims to analyze the application of the cash sales, cash receipts, payroll, purchase of raw materials, and inventory of trade goods accounting system at STEIGEN Company. The research employs a qualitative descriptive method with a case study approach, collecting data through observation, interviews, and documentation. The findings indicate that the implementation of the accounting system at STEIGEN Company is inadequate and not in line with generally accepted accounting principles. Based on the study's results, it is recommended that STEIGEN Company makes improvements to the accounti

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Nawirah, Nawirah, and Mohamat Chazim Fikri. "CONSTRUCTION OF WAQF ACCOUNTING BASED ON PSAK 112." Jurnal Akuntansi STIE Muhammadiyah Palopo 8, no. 1 (2022): 77. http://dx.doi.org/10.35906/jurakun.v8i1.992.

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ABSTRAKTujuan penelitian ini adalah untuk menganalisis dan mengkontruksi laporan keuangan wakaf. Jenis penelitian ini merupakan penelitian kualilitatif menggunakan pendekatan deskriptif. Objek penelitian adalah Koperasi Masjid Sabilillah Kota Malang. Teknik Analisis digunakan dengan tujuan untuk mengetahui bagaimana perlakuan wakaf tunai yang diterima pengurus Koperasi Masjid Sabilillah Kota Malang, wakaf tunai akan ditinjau berdasarkan PSAK 112 dengan melihat perlakuan akuntansi wakaf. Tahapan selanjutnya kemudian melakukan kontruksi laporan keuangan sesuai dengan standart akuntansi wakaf yan

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Noviansyah, Hisyam Amir, and Irwan Alnarus Kautsar. "Web-Based Accounting System for Bumdes Berdikari Abadi Sedatigede." JICTE (Journal of Information and Computer Technology Education) 8, no. 1 (2024): 31–35. https://doi.org/10.21070/jicte.v8i1.1659.

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Accounting is a process that begins with recording, grouping, processing, presenting data, and recording transactions related to finance, so that the information can be used by someone who is an expert in the field and becomes a material for making a decision. The Village-Owned Enterprise Berdikari Abadi Sedatigede is one of the business units under the auspices of the village government and its business unit is the Waste Management Facility. However, its financial records still use conventional methods. This makes BUMDes managers less effective in recording their finances. The purpose of crea

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Mohammed, Rebaz Mohammed Hussein. "Accrual accounting basis and cash flow future predictions." Journal of Global Economics and Business 3, no. 10 (2022): 121–33. http://dx.doi.org/10.31039/jgeb.v3i10.52.

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Cash flow statement is considered one of the key financial statements that the accounting standards, rules whether international or local have obliged companies to prepare at the end of the end of the period year, in addition to the other financial such as income statement and the statements financial position. The statements of cash flow is regarded as the most significant tool for financial analysis that helps users to make different types of economics decisions with a degree of rationality and reasonability, as well as predicting the future of company. The aim of this paper is to show the r

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Aidi, Ahmadi, Redjeki Agoestyowati, Imam Susanto, Supriyono Supriyono, and Dinda Aulia Rahman. "Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics." Ilomata International Journal of Tax and Accounting 2, no. 4 (2021): 286–94. http://dx.doi.org/10.52728/ijtc.v2i4.362.

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The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming

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Sudradjat, Sudradjat, Ade Mulyana, and Vivi Violandi Grabriela. "Pelatihan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pada Venice Gallery." Jurnal Abdimas Dedikasi Kesatuan 2, no. 2 (2021): 191–96. http://dx.doi.org/10.37641/jadkes.v2i2.1309.

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Accounting is often expressed as the language of the company. Accounting systems are forms, records, procedures and tools for processing company data. A good accounting system is needed for every company, one of which is a cash receipt and disbursement system. Cash is one of the assets that has an important role in the development of the company because it is liquid. Based on the results of the study indicate that the accounting information system has an important role in the procedures for cash receipts and disbursements. The accounting information system implemented by Venice Gallery i

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Barth, Mary E., William H. Beaver, John R. M. Hand, and Wayne R. Landsman. "Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values." Journal of Accounting, Auditing & Finance 20, no. 4 (2005): 311–45. http://dx.doi.org/10.1177/0148558x0502000401.

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This study uses out-of-sample equity value estimates to determine whether earnings disaggregation, imposing linear information valuation model (LIM) structure and separate industry estimation of valuation model parameters aid in predicting contemporaneous equity values. We consider three levels of earnings disaggregation: aggregate earnings, cashflow and total accruals and cash flow and four major components of accruals. For pooled estimations, imposing the LIM structure results in significantly smaller prediction errors; for by-industry estimations, it does not. However, by-industry predictio

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Mauliyah, Nur Ika. "The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES." Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 8, no. 1 (2020): 56–63. http://dx.doi.org/10.31102/equilibrium.8.1.56-63.

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The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the

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Eshonqulov, Akmal Qudratovich. "Assessing the Impact of International Cash Accounting Standards on Financial Statements of Enterprises." European Journal of Contemporary Business Law & Technology: Cyber Law, Blockchain, and Legal Innovations 1, no. 2 (2023): 54–62. http://dx.doi.org/10.61796/ejcblt.v1i2.127.

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The adoption of international cash accounting standards by enterprises has become an important topic in the accounting and finance literature. This study assesses the impact of these standards on the financial statements of a sample of enterprises, including their net income, total working capital, and cash flows. The study finds that the adoption of international cash accounting standards leads to improvements in financial reporting quality, including increases in net income, total working capital, and cash flows from operating activities. The study also discusses the advantages and disadvant

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Wang, Ting J. (TJ). "A Conceptual Framework For The Indirect Method Of Reporting Net Cash Flow From Operating Activities." American Journal of Business Education (AJBE) 3, no. 12 (2010): 19–32. http://dx.doi.org/10.19030/ajbe.v3i12.961.

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This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual- and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework recognizes additional categories of effects defined in the Accounting Standards Codification 230-10-45-28 and International Accounting Standards 7.18 (Statement of Financial Accounting Standards No. 95) in regard to the indirect method, which makes the co

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Janjani, Reza. "Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows." Journal of Financial Reporting and Accounting 13, no. 1 (2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.

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Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows. Design/methodology/approach – The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses. Findings – This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future ca

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Toto Rianto, Karyadi, and Rini Suwartika. "Design of a WEB Based Petty Cash Accounting Information System Using MYSQL Data Base at Enno Tour & Travel." Jurnal E-Komtek (Elektro-Komputer-Teknik) 8, no. 2 (2024): 255–66. https://doi.org/10.37339/e-komtek.v8i2.1954.

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Petty cash management is an important element in a company's finances, especially for Enno Tour & Travel which has high daily transactions. Inaccurate recording of petty cash can result in cash leakage and affect the company's financial health. This research formulates problems related to challenges in managing petty cash manually and how a web-based accounting information system can overcome these problems. The purpose of this research is to design and implement an accounting information system that can improve the efficiency and accuracy of petty cash recording. The research method used

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Pujiati, Herni, and Eggie Shelinawati. "PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 3, no. 1 (2022): 1–12. http://dx.doi.org/10.56486/remittance.vol3no1.170.

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This study aims to analyze existing accounting information systems, namely implementation procedures that can monitor sales accounting information systems, monitor cash receipts accounting information systems properly, and supervise cash disbursements. This research method uses descriptive quantitative methods, with a non-probability sampling technique, with employees of PT Surya David Susanto as respondents. Data distribution of questionnaires with a sample of 31 respondents. The technique used is the Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Coef

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Istiqomah, Alim Dhisa, Nujmatul Laily, and Doni Santoso. "Implementasi Standar Operasional Prosedur Sebagai Sistem Informasi Akuntansi Pengeluaran Kas." Jurnal Sistem Informasi Akuntansi 4, no. 2 (2023): 102–9. http://dx.doi.org/10.31294/justian.v4i2.2045.

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Organizational financial management is prone to fraud. The Accounting Information System needs to be implemented by the organization as monitoring. This study aims to determine the application of cash disbursement accounting information system and give recommendations to agencies from the problems. Qualitative case study approach used as a research method. Primary data was collected using observation, interviews, and documentation for five months at the research destination. The results show that accounting information system for cash disbursements at institutions is not strictly regulated. Th

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Harris, Peter, William Stahlin, and Moade Fawzi Shubita. "US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement." Journal of Business Case Studies (JBCS) 10, no. 1 (2013): 15–20. http://dx.doi.org/10.19030/jbcs.v10i1.8325.

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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. As such, it is important to introduce IFRS accounting rules in the college curriculu

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Salim, Yuricha Fransis Aprilia, Robert Lambey, and Natalia Gerungai. "The Application of Accounting Information Systems at CV Fael Jaya in the City of Manado." Formosa Journal of Multidisciplinary Research 3, no. 11 (2024): 4187–202. https://doi.org/10.55927/fjmr.v3i11.11902.

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The purpose of this research is to understand the implementation of the accounting information system for cash receipts and cash expenditures at CV. Fael Jaya in the City of Manado, particularly in the sales department of goods (construction materials) based on the fundamental elements of the accounting information system. Given that this company is a growing enterprise, managing cash receipts and expenditures is crucial to facilitate accuracy and speed in all financial transaction processes within the company. The type of research used is a case study, and data are obtained from interviews an

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Sánchez-Vidal, Francisco Javier. "A Cautionary Note on the Use of Accounting Semi-Identity-Based Models †." Journal of Risk and Financial Management 16, no. 9 (2023): 389. http://dx.doi.org/10.3390/jrfm16090389.

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This study employs a Monte Carlo simulation to see whether accounting identity problems are present in the Fazzari, Hubbard, and Petersen model (1988). The Monte Carlo simulation generates 50,000 random cash flows, Tobin’s Q, and error term variables, which shape an investment variable that is dependent on them. Cash flows and investments are linked by a partial accounting identity, also known as an accounting semi-identity (ASI). An accounting identity is, for example, an equality between the left and right sides of a balance sheet. An ASI is not a complete one since one or more components of

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RUKMANA, RISA. "Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas." Tangible Journal 4, no. 2 (2019): 328–42. http://dx.doi.org/10.47221/tangible.v4i2.68.

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This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock

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RUKMANA, RISA. "Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas." Tangible Journal 4, no. 2 (2019): 328–42. https://doi.org/10.53654/tangible.v4i2.68.

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This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock

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Shella Cindy Permata and Eka Jurmarni Fithri. "Perancangan Sistem Informasi Akuntansi Penerimaan Kas Dari Penjualan Tunai Pada UMKM Tani OKU Timur." Profit: Jurnal Manajemen, Bisnis dan Akuntansi 2, no. 4 (2023): 27–36. http://dx.doi.org/10.58192/profit.v2i4.1354.

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The focus of this research is the importance of applying technology in the Cash Receipts Accounting Information System for Micro, Small and Medium Enterprises (MSMEs). This report aims to study procedures, electronic forms, and design of an accounting information system for cash receipts from cash sales at MSME Ria Tani. The aim of designing this system is to help companies manage their cash receipts system more easily and more efficiently. This will also help change cash receipt procedures which were previously done manually to become more computerized. Data was collected through interviews a

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123, Kirani Salsabila, Ruly Priantilianingtiasari, and Ruly Priantilianingtiasari. "IMPLEMENTATION OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT OF MIFTAHUL JANNAH MOSQUE IN BLITAR DISTRICT BASED ON ISAK 35." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 4, no. 2 (2023): 168–82. http://dx.doi.org/10.21274/balance.v4i2.8281.

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The mosque is a non-profit organization whose accounting records have been regulated by the Interpretation of Financial Accounting Standards No. 35. The problem that has been occurring in society is a lack of knowledge regarding the importance of accountability and transparency in financial management and mosque financial records that have not complied with applicable accounting standards. The purpose of this study was to determine the application of accountability and transparency in financial management at the Great Miftahul Jannah Mosque in Blitar Regency and to analyze the financial report

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Astari, Ni Putu Erviani, and Ni Komang Urip Krisna Dewi. "ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN LISTRIK NEGARA (PERSERO) RAYON GIANYAR." Jurnal Bina Akuntansi 10, no. 2 (2023): 521–35. http://dx.doi.org/10.52859/jba.v10i2.457.

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The cash receipts and disbursement accounting information system requires a good procedure or system that will later be in accordance with established management policies. The existence of an established accounting information system will facilitate performance in management and can prevent the occurrence of misappropriation of cash. This study aims to: determine whether the implementation of cash receipts and disbursement accounting information systems has fulfilled the basic elements of accounting information systems. The object ofthis research is PT PLN (PERSERO) Rayon Gianyar. The analytic

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Sihite, Sari Oktavia Br, Adanan Silaban, and Berliana Lumban Gaol. "Analisis Arus Kas Operasi Dan Laba Akuntansi Serta Pengaruh Terhadap Return Saham (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 2641–47. http://dx.doi.org/10.31539/costing.v7i1.8282.

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This study aims to determine the effect of operating cash flow and accounting profit on the stock returns of LQ-45 companies listed on the Indonesia Stock Exchange for the period 2019-2021. The independent variable on research are operating cash flow and accounting profit, while dependent variable is the stock returns. This study includes a sample of 60 observations using purposive sampling method. Technical data analysis in this study using the SPSS 25 computer program. The result of this study showed that the variable operating cash flow and variable accounting profit has a positive signific

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Roditri, Cholidul Ahmad, and Vicky Vendy. "Accounting Information Systems of Cash Revenue in the Service-Based Startup: Case Study of PT. Toto Tentrem Persada (Pest Republic)." Proceedings of International Conference on Economics Business and Government Challenges 6, no. 1 (2023): 227–32. http://dx.doi.org/10.33005/icebgc.v6i1.80.

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The Accounting Information System (AIS) has a pivotal role in the operations of service-based startups. This research aims to analyze the influence of using a simplified cash revenue accounting information system on Pest Republik, a startup company. A qualitative descriptive approach is employed to acquire an in-depth understanding of how the implementation of a simplified cash revenue accounting information system can impact the operational and financial aspects of Pest Republik. Research data is gathered through extensive interviews conducted with the owners and managers of the pest control

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Goo, Emilianus Eo Kutu, Maria Nona Dince, Walter Obon, Magdalena Samosir, and Yoseph Darius Purnama Rangga. "Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 1 (2020): 224–35. http://dx.doi.org/10.31539/costing.v4i1.1370.

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An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting inform

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Rohim, Nadhira Irfanaja, and Raden Muhammad Syah Arief Atmaja Wijaya. "Fluctuating Fund-Balance System as Control of Petty Cash Disbursements Based on Accounting Information System." Studi Akuntansi dan Keuangan Indonesia 7, no. 2 (2024): 111. http://dx.doi.org/10.21632/saki.7.2.111-119.

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This research aims to describe the importance of accounting information systems in controlling the petty cash disbursements of hotel companies. This research method uses a descriptive qualitative approach. The location of this research is Hotel X, a three-star hotel in Surabaya. Data collection methods in this research used interviews, observation, and documentation. The research data analysis technique consists of stages of data collection, data presentation, data reduction, verification, and conclusion. The accounting information system at Hotel X implements two systems for controlling petty

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Siahaan, Septony Benyamin, Dimita H. P. Purba, Dompak Pasaribu, et al. "ANALYSIS OF IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS (CASE STUDY IN LABUHAN BATU DISTRICT BPKAD)." FINANCIAL: JURNAL AKUNTANSI 9, no. 1 (2023): 43–52. http://dx.doi.org/10.37403/financial.v9i1.496.

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This study aims to analyze the implementation of accrual-based government accounting standards at BPKAD Labuhan Batu Regency and to analyze the suitability of the implementation of accrual-based government accounting standards in accordance with the Statement of Government Accounting Standards (PP No. 71 of 2010 and supported by PERMENDAGRI No. 64 of 2013). Methods of data collection using observation (observation), interviews, and documentation studies. The results on the regulatory and policy aspects show that Permendagri 64 of 2013 mandates local governments to provide regulatory and policy

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Saridawati Saridawati, Lathifah Dinar, Zahra Nur Aziza, Anindya Putri Widasari, and Nita Tri Handayani. "Perkembangan Akuntansi Pemerintah Dalam Implementasi Standar Akuantansi Pemerintah Di Kementrian Sosial." AKUNTANSI 45 6, no. 1 (2025): 193–204. https://doi.org/10.30640/akuntansi45.v6i1.4260.

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This study analyzes the development of the government accounting system in Indonesia, focusing on the transition from the cash basis to the accrual basis, which began with the implementation of Government Regulation No. 24 of 2005 and was later replaced by Government Regulation No. 71 of 2010 on Government Accounting Standards (SAP). Through a literature review approach, this Study identifies the development trends and outcomes of applying the accrual basis for accounting in order to improve transparency and accountability in public financial transactions. As a case study, the Ministry of Soci

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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 (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 maki

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Ermanuri, Ermanuri, and Dandi Heryanto Saputra. "PENGELOLAAN KAS KECIL PADA PERCETAKAN SURYA MANDIRI TANGERANG." JURNAL LENTERA AKUNTANSI 6, no. 2 (2022): 110. http://dx.doi.org/10.34127/jrakt.v6i2.563.

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<p>This research was conducted at Surya Mandiri Printing located in Tangerang area. The purpose of this research is to find out what methods are applied in the management of petty cash in Surya Mandiri Printing, to find out how to manage petty cash, and to know the accounting records of transactions related to petty cash at Surya Mandiri Printing. While the research methodology in this study is descriptive. Based on research it can be concluded that the method used for the management of petty cash in Surya Mandiri Printing is a method of non-fixed funds (fluctuation fund system), then fo

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Hidayat, Ridwan Mansur, Perwito Perwito, and Rini Suwartika Kusumadiarti. "Design of Web-Based Accounting Information System for Umrah Registration and Religious Tourism Using Mysql Database at PT Nusantara Teguh Berkah." JURNAL COMPUTECH & BISNIS 17, no. 1 (2023): 67–75. http://dx.doi.org/10.56447/jcb.v17i1.138.

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The development of computer systems in information technology is increasingly rapid and accurate with the times. Cash receipts are essential in an organization, institution, or line of business. The importance of having internal control procedures for cash receipts is very beneficial for the progress and interests of the company. In this case, the company made arrangements for the cash receipts accounting system, which included registration, filing of pilgrims, down payment and settlement, and making payment reports. In addition, there are features of the latest news and procedures for worship

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Appelbaum, Deniz, and Robert A. Nehmer. "Auditing Cloud-Based Blockchain Accounting Systems." Journal of Information Systems 34, no. 2 (2019): 5–21. http://dx.doi.org/10.2308/isys-52660.

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ABSTRACT In this research, we often refer to Nakamoto's (2008) seminal paper, “Bitcoin: A Peer-to-Peer Electronic Cash System,” to consider his proposed abstracted characteristics and how auditors could look at companies' transactions interfacing to a private/semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those requirements in permissioned blockchains.

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Azizah, Nur, Dedeh Supriyanti, Siti Fairuz Aminah Mustapha, and Holly Yang. "The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management." Aptisi Transactions on Management (ATM) 1, no. 1 (2017): 44–49. http://dx.doi.org/10.33050/atm.v1i1.655.

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In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly syst

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Rosita Apriyanti, Rosita Apriyanti, Perwito, and Rini Suwartika. "Design of a Web-Based Petty Cash Accounting Information System at Otoritas Jasa Keuangan (OJK) Regional Office 2 of West Java." Jurnal E-Komtek (Elektro-Komputer-Teknik) 7, no. 1 (2023): 141–52. http://dx.doi.org/10.37339/e-komtek.v7i1.1146.

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The rapid development of technology makes it easy for a company to get information. One is at Otoritas Jasa Keuangan (OJK) Regional Office 2 of West Java. One of the problems found is in the process of processing accounting data which is still done manually using the Spreadsheet application, so a Web-Based Accounting Information System is designed, with the software development method used namely a waterfall with the Unified Modeling Language (UML) modeling system tools. While the PHP programming language and MySQL database. This research produces an information system integrated into recordin

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Khmelyuk, Alona, and Marie Shahova. "ORGANIZATION OF ACCOUNTING AND ANALYSIS IN THE MANAGEMENT OF HIGHLY LIQUID ASSETS OF LARGE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 75–84. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271096pp75-84.

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The work provides a theoretical justification of the theoretical and methodological approaches to the accounting and analytical display of highly liquid assets. Based on the materials of reliable accounting reports of a large chemical enterprise, the basic principles of accounting organization and accounting policy of JSC "DNIPROAZOT" were determined. The accounting form (automated) and accounting registers are characterized. The formation of accounts for accounting of assets made it possible to establish the movement of assets and their transformation from medium liquid assets to highly liqui

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Alamsyah, Noor, Santi Ika Murpratiwi, Moh Ali Albar, Andy Hidayat Jatmiko, Raphael Bianco Huwae, and Agil Trieanto. "Design And Build A Website-Based Accounting Information System With Extreme Programming Methods." Journal of Computer Networks, Architecture and High Performance Computing 6, no. 1 (2024): 270–83. http://dx.doi.org/10.47709/cnahpc.v6i1.3305.

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The need to use information systems in the digital world is absolutely necessary for a company. With an information system, it will be easier for companies to process data, store data and make decisions. One of the information system implementations that companies need is an accounting information system that regulates cash receipts and disbursements. However, currently there are still many companies that still store their transaction data traditionally using Microsoft Excel and are not yet computerized. Based on data obtained from interviews conducted with a company accountant, it is known th

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Columbano, Claudio, Lucia Biondi, and Enrico Bracci. "Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service." Journal of Public Budgeting, Accounting & Financial Management 35, no. 6 (2023): 240–61. http://dx.doi.org/10.1108/jpbafm-06-2023-0101.

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PurposeThis paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities.Design/methodology/approachThis paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020.FindingsThe analysis reveals that net income is smoother tha

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Yusra, Muhammad, and Nur Afni Yunita. "ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 1, no. 2 (2021): 307–20. http://dx.doi.org/10.54443/ijebas.v1i2.82.

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Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In orde

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Pacurari, Doina, and Mircea Muntean. "THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS." STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, no. 13 (December 17, 2008): 70. http://dx.doi.org/10.29358/sceco.v0i13.21.

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The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial state

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