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Iskandar, Edi, Sur Yanti, Herdiesel Santoso y Istika Dwi Kusumaningrum. "ASSISTANCE IN FINANCIAL TRANSACTION RECORDING TRAINING AT THE KAKI LANGIT TOURISM VILLAGE". International Journal of Social Science 2, n.º 4 (3 de diciembre de 2022): 1791–800. http://dx.doi.org/10.53625/ijss.v2i4.4138.
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Financial information such as information on capital turnover, profits generated or assets owned by the company is important, so that the recording must be done properly. Kaki Langit Tourism Village has problems in recording financial transactions because the management does not understand the correct recording of financial transactions in producing financial information. The method used in the Financial Transaction Recording Training Assistance activity at the Kaki Langit Tourism Village is the Participatory Action Research (PAR) method. The assistance carried out by the service team uses the PAR method whose implementation includes several stages, namely the introduction to Accounting and the recording process, the recording stage, the posting stage, the balance sheet preparation stage, the adjustment process stage and the 10-column Worksheet, and the Financial Statement stage. At the end of the mentoring, the manager of the Kaki Langit Tourism Village has knowledge that is applied in recording business financial transactions so as to produce financial information that can be used in decision making.
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Putra Sarumaha, One Three Jaya y Yefrie MC Liu. "PERANCANGAN SISTEM INFORMASI KEUANGAN BERBASIS WEB PADA PT. RAJAWALI PENTA GRAFIKA JAKARTA". Jurnal Informatika dan Komputasi: Media Bahasan, Analisa dan Aplikasi 15, n.º 02 (28 de octubre de 2021): 105–11. http://dx.doi.org/10.56956/jiki.v15i02.91.
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The financial management process at PT. Rajawali Penta Grafika Jakarta is said to be computerized, by relying on paper for archiving financial data, so that errors often occur in the process of recording transactions and calculations so that employee performance is less efficient, and obtaining this non-financial information takes a long time. This is an obstacle so that when the finance department is outside the company, it cannot make transactions and allows managers to see the financial situation quickly. Seeing the problems that occur, it is necessary to build a web-based financial information system that can facilitate the performance of the financial department and managers in the financial data processing process and can provide more systematic financial information. The application development method is the waterfall method, while the data research method used is observation, interviews, and literature studies. The design method used is Flowmap. The programming language used is CodeIgniter Framework, PHP and MySQL database. This system includes two levels of access rights for the Finance Section and Manager and some content, namely dashboard, transaction data, and financial reports. With the construction of this financial information system, it can facilitate the performance of financial staff in activities and analyze financial reports at PT. Rajawali Penta Grafika Jakarta better.
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Hermaliani, Eni Heni y Devy Narulyta. "ADOPSI TEKNOLOGI SISTEM INFORMASI AKUNTANSI MELALUI PEMANFAATAN ZAHIR ACCOUNTING (STUDI KASUS : PT. ANEKA SISTIM INFORMASI BOGOR)". Jurnal Ilmiah SINUS 16, n.º 1 (17 de enero de 2018): 75. http://dx.doi.org/10.30646/sinus.v16i1.333.
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PT. Aneka Sistim Informasi is a company engaged in trade and services, in which the process of processing and application of financial transaction data is still using conventional system. Through this research the authors describe the outline of accounting information using Zahir Accounting application. Accounting information system is a computer-based system that includes the transaction processing cycle, the use of information technology and information system development. The purpose of this research is to facilitate data entry transaction and financial reporting using accounting program applications. While the data collection method used is a direct observation of transactions that occur in the daily activities of business process activities, then do the interview on the Store Manager and Administration. The literature review studies complement two previous data collection techniques to strengthen theoretically. The result of data processing by using the application of accounting program starts from data entry by doing initial setup, beginning balance, master data up to transaction entry. Thus it will automatically generate the necessary financial statements to be more effective and efficient in making financial statements and facilitate the decision-making process. Keywords : Technology Adoption, Accounting Information System, Zahir Accounting
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Priyambodo, Victoria K., L. Takdir Jumaidi y Paradisa Sukma. "Training and Assistance of Village-Owned Enterprises (BUMDES) Financial Reporting in Kekeri Village, West Lombok". ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat 8, n.º 2 (30 de diciembre de 2023): 1274–82. http://dx.doi.org/10.32734/abdimastalenta.v8i2.13962.
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Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.
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Loveri, Tomi Tm. "SISTEM INFORMASI APLIKASI PENGELOLAAN TRANSAKSI KEUANGAN DAN PENDATAAN KONSUMEN PADA CV. PUPLAS". Jurnal Sains dan Informatika 4, n.º 2 (28 de noviembre de 2018): 139. http://dx.doi.org/10.22216/jsi.v4i2.3584.
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<em>The author conducted research on Cv. Puplas s, aims to know about financial management and data collection of consumers in Cv. Puplas. Transaction management and report creation that is still manual and do not have a database, so often the occurrence of errors in the processing of financial transactions. Likewise, when the consumer data processing and reporting process given to the leadership takes a long time and less efficient, because the data is still in the form of archives. To overcome this problem, the writer tries to design a system that can solve the problem. This research is done using field research method with direct observation and interview, then in Library Research for Literature study and laboratory research to design Information System using Web Programing CodeIgniter and SQLyog as database manager</em>
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Shahriar Hazari, Shihab y Qusay H. Mahmoud. "Improving Transaction Speed and Scalability of Blockchain Systems via Parallel Proof of Work". Future Internet 12, n.º 8 (27 de julio de 2020): 125. http://dx.doi.org/10.3390/fi12080125.
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A blockchain is a distributed ledger forming a distributed consensus on a history of transactions, and is the underlying technology for the Bitcoin cryptocurrency. Its applications are far beyond the financial sector. The transaction verification process for cryptocurrencies is much slower than traditional digital transaction systems. One approach to scalability or the speed at which transactions are processed is to design a solution that offers faster Proof of Work. In this paper, we propose a method for accelerating the process of Proof of Work based on parallel mining rather than solo mining. The goal is to ensure that no more than two or more miners put the same effort into solving a specific block. The proposed method includes a process for selection of a manager, distribution of work and a reward system. This method has been implemented in a test environment that contains all the characteristics needed to perform Proof of Work for Bitcoin and has been tested, using a variety of case scenarios, by varying the difficulty level and number of validators. Experimental evaluations were performed locally and in a cloud environment, and experimental results demonstrate the feasibility the proposed method.
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Kitaev, S. V., Yu V. Kolotilov, I. V. Gladkov y P. N. Lenskiy. "MODELS OF A CONSTRUCTION CONSORTIUM'S ACTIVITY DURING RESTRUCTURING IN THE SECURITIES MARKETS". Bulletin USPTU Science education economy Series economy 3, n.º 37 (2021): 25–34. http://dx.doi.org/10.17122/2541-8904-2021-3-37-25-34.
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The central issue when choosing a strategy for consolidating or restructuring the consortium's capital is the task of determining the «value» of acquired or sold assets, the effectiveness of actions to change the structure of controlled capital from the point of view of the company's interests. Uncertainty and subjectivity of estimates is an inherent property of the very concept of «asset value». It would be naive to assume (although this belief is explicitly or implicitly present in many economic publications): - that any statistical data, measurements, observations, calculations on models, statistical estimates, etc. can «objectively» identify asset values. The book value of assets is their formally recorded accounting estimate (for the purpose of calculating depreciation, taxation, etc.), which is not directly related to their value for the company. Market value (stock price) is also not an objective measure of asset value for a manager, but only provides an important guideline for possible financial transactions; - that the manager (meaning a good manager) can and will make or propose to the management decisions on investments-divestments by simply comparing the estimated estimates of the values of assets. He will do this on the basis of his beliefs, ideas about the future, intuition, and calculations, research, etc. can only affect these beliefs and give arguments for the formation of the opinions of those persons on whom decision-making depends. It can be argued that the main content of the work of a financial manager is the correct assessment of values from the point of view of the company. If value in the common sense could be measured by objective methods, bidding and negotiating when making deals would lose all meaning. The main content of any transaction (free, of course) is precisely the mutually beneficial exchange of values, which fundamentally have different utility (subjective assessment of benefits) from the point of view of the parties to the transaction (actors). This explanation goes back to the works of one of the founders of economic science, R. Marshall. A transaction in which actor 1 exchanges good A for good B belonging to actor 2 is possible only if for actor 1 utility A is less than utility B, and for actor 2, on the contrary, utility B is less than utility A. Therefore, all exchanges are possible only after clarifying the subjective assessments of the usefulness of the goods exchanged (fundamentally different for the parties to the transaction), and the introduction of «objective» values into consideration only takes away from the essence of the matter. Let us illustrate the proposed approach to the quantitative assessment of subjective measures of the utility of assets by the example of the formation of schemes for the exchange of one means of payment for others between a certain set of actors.
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Saqib, Nazar Abbas y Shahad Talla AL-Talla. "Scaling Up Security and Efficiency in Financial Transactions and Blockchain Systems". Journal of Sensor and Actuator Networks 12, n.º 2 (3 de abril de 2023): 31. http://dx.doi.org/10.3390/jsan12020031.
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Blockchain, the underlying technology powering the Bitcoin cryptocurrency, is a distributed ledger that creates a distributed consensus on a history of transactions. Cryptocurrency transaction verification takes substantially longer than it does for conventional digital payment systems. Despite blockchain’s appealing benefits, one of its main drawbacks is scalability. Designing a solution that delivers a quicker proof of work is one method for increasing scalability or the rate at which transactions are processed. In this paper, we suggest a solution based on parallel mining rather than solo mining to prevent more than two miners from contributing an equal amount of effort to solving a single block. Moreover, we propose the idea of automatically selecting the optimal manager over all miners by using the particle swarm optimization (PSO) algorithm. This process solves many problems of blockchain scalability and makes the system more scalable by decreasing the waiting time if the manager fails to respond. Additionally, the proposed model includes the process of a reward system and the distribution of work. In this work, we propose the particle swarm optimization proof of work (PSO-POW) model. Three scenarios have been tested including solo mining, parallel mining without using the PSO process, and parallel mining using the PSO process (PSO-POW model) to ensure the power and robustness of the proposed model. This model has been tested using a range of case situations by adjusting the difficulty level and the number of peers. It has been implemented in a test environment that has all the qualities required to perform proof of work for Bitcoin. A comparison between three different scenarios has been constructed against difficulty levels and the number of peers. Local experimental assessments were carried out, and the findings show that the suggested strategy is workable, solves the scalability problems, and enhances the overall performance of the blockchain network.
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Glaser, Stan. "The value of the manager in the value chain". Management Decision 44, n.º 3 (1 de marzo de 2006): 442–47. http://dx.doi.org/10.1108/00251740610656304.
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PurposeIt is argued that the management of the diverse commercial imperatives of the participants in the value chain is partly achieved by negotiation. Seeks to describe the mechanism by which negotiation achieves satisfactory outcomes, capturing ome of the strategic financial impacts by the cash conversion coefficient and its derivative, the velocity of money.Design/methodology/approachAn analysis of the ways in which negotiation contributes to the mutual benefit of partners in the value chain.FindingsIt is demonstrated, using the metric of money, that both parties can be better off, and shows the “value” they bring to the partnership.Originality/valueA demonstration of why market‐based, negotiated outcomes leave both parties to a transaction better off. Inter alia introduces the concept of the velocity of money in an industrial context.
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Pradipta, Bagas Noval, Lantip Susilowati y Husnul Haq. "IMPLEMENTASI SOFTWARE AXATA POS DALAM MEMENUHI KEBUTUHAN SISTEM INFORMASI AKUNTANSI PADA KLINIK KESEHATAN DITINJAU DARI PERSPEKTIF MANAJEMEN BISNIS SYARIAH". Imara: JURNAL RISET EKONOMI ISLAM 4, n.º 2 (31 de diciembre de 2020): 134. http://dx.doi.org/10.31958/imara.v4i2.2376.
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Health is one of the important things in life. Health service is the most important necessary, along with increasing public awareness of the importance of health. Sima Husada Clinic is a health clinic which is focused on outpatients and inpatients, in which the data processing transaction used is a manual system. In this research, the researcher will elaborate in outline about accounting information by using software AxataPOS. The aim of this research is to describe accounting program facilitiy, in order to simplify entering data transaction and organizing financial report. The research method of this study were descriptive research. In collecting the data, the researcher used observation directly about daily transaction, beside that the researcher also did interview with the manager and Administration. The result of this research showed that the implementation of software AxataPOS to Sima Husada Clinic can be applied since it eases the clinic in processing the data of financial transaction for instance recording the cash out and cash in, payroll, medical stock such as the outcoming item, the incoming item and stock opname, and in the perspective of sharia business management a system is very much needed to make it easier to achieve the benefit of society. In this case, automatically it will generate the financial report which is needed without a long stage.
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Kuswanto, Verri, Rudy Arijanto y Andi Leo. "Integration Manager Technology in ERP Application System (Case Study: PT. Argo Pantes, tbk)". Tech-E 3, n.º 2 (26 de febrero de 2020): 32. http://dx.doi.org/10.31253/te.v3i2.303.
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Many companies are already using ERP application systems but still do not utilize information technology as an interest in helping to achieve the goals of the company's vision. The process of inputting the ERP (Enterprise Resource Planning) application data that prioritizes data integration, the accuracy of the data from the master data to the daily transaction data is then recorded into a financial statement information for the related. From this research, the results achieved are the ERP application system in inputting data integration processes, master data and transaction data are able to validate the level of data accuracy with the help of the INTEGRATION MANAGER Technology which functions as the initial data matrix with ready-to-report data in an ERP application system, As for the TOWS Matrix Analysis external environment (threats and opportunities), and internal environment (weaknesses and strengths) in summarizing the conclusions reached are to help the accuracy of the data in the ERP application of PT. Argo Pantes, Tbk is more structured, more efficient, reduces input errors, input data is correct, accompanied by uptodate managerial decisions
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Mulyono, Ita Puspitasari, Michael Suhardianto y Raymundus Parulian Sihotang. "Hedging Transaction and Economic Exposure: A Solution for PT Pura Daya Prima". Journal of Applied Finance & Accounting 1, n.º 2 (28 de junio de 2009): 227–46. http://dx.doi.org/10.21512/jafa.v1i2.123.
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Many companies use more than one currency in doing business, which make them being exposed to exchange rate risk fluctuation. Accordingly, the Company’s financial manager needs to understand how to measure the risk exposure in order to determine when and how to protect the company from the risk. PT Pura Daya Prima (PDP) is one of that companies which has long been concerned on how to mitigate its economic and transaction exposure. The purpose of this project is to help the company mitigate its risk exposure and find the best hedging technique or other mitigation strategy to minimize their risk. The result of the project is to determine the most favorable hedging policy and the best way to implement the financial instruments or products available in the market or simulated. It is expected that PT Pura Daya Prima would be able to quickly execute hedging techniques in order to prevent financial loss due to foreign exchange exposure.
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Zanga, Rosendo. "Portfolio of Services for the Manager Assistance Network Healthcare in Chile". Public Health Open Access 7, n.º 2 (2023): 1–4. http://dx.doi.org/10.23880/phoa-16000258.
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Objective: Identify the difficulties that Health Services administrators face when defining their clinical and administrative environments and identifying specific activities of Network Managers. Method: An exploratory qualitative study was carried out involving 32 health services managers and four former post-reform undersecretaries in Chile, where a legal reform was implemented that redefined their role in a new context. The category "Health Network Administrator" was created to evaluate the impact of the reform on the Development of healthcare services, considering five key categories: Health Network Management, Clinical-care coordination of providers, Economic management of the health network, Development of human resources for the health network and Investment management in the health network. Results: They indicate that eighteen differentiated services are the responsibility of the Network Manager. Some of these services require flexibility in the exchange, redistribution, and transaction of resources between members of the networks, which may require review in the current legal framework, especially in the financial and human resources areas. Conclusion: It postpones the discussion on the administrative reform of providers in Chile, emphasising the need to define specific objectives for managers that distinguish them from other actors in the health productive chain.
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Heralová, Olga. "Merger Spin-off Project and Its Effect on Financial Health Of Post-Transformation Companies". International Journal of Economic Sciences 13, n.º 1 (16 de mayo de 2024): 1–12. http://dx.doi.org/10.52950/es.2024.13.1.001.
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The purpose of this article is to examine the impact of business transformation on the financial health of companies undergoing transformation, using bankruptcy indices. Business transformation could be the way to support risk diversification, improve production efficiency, financial performance or implement changes in organizational structure due to changed internal or external conditions. The verification of the financial health of the companies involved should be carried out and documented in order to ensure that no one has been harmed in connection with the transaction, due to the criminal liability of the legal representatives. This is usually done in advance. The advantage of this article is to point out that the verification by means of bank indicators is also suitable to be carried out after the transaction, immediately after and with a time lag, and could be part of the internal control process. A specific type of transformation, the spin-off by merger project, is the focus of this paper. This paper examines the financial health of companies operating in the Czech Republic using Altman's Z-score and IN05 bankruptcy indices. The main contribution of the article is the verification of the applicability of bankruptcy indicators for assessing the impact of the spin-off by merger project on the financial health of companies after transformation for the needs of documenting the actions of statutory directors and other decision makers with the due diligence of a proper manager.
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Saputra, Beny. "Modelling Australian Transaction Reports and Analysis Centre (AUSTRAC) for Indonesia in Order to Combat Financial Crime". NEGREI: Academic Journal of Law and Governance 1, n.º 2 (28 de diciembre de 2021): 81. http://dx.doi.org/10.29240/negrei.v1i2.3822.
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Financial technology (FinTech) rapidly expanding in Indonesia, fund manager around the world eager to invest and diversify their portofolio in this new business strategy, this is due to the fact that Indonesia is the largest economy in the South East Asian (ASEAN) region as well as the 4th most populated country in the planet. As a result this make the market for financial technology in Indonesia has enormous potential in the future. However, because financial crime is a threat, Indonesia must enchancing their Anti Money laundry (AML) laws for being more practical and adaptable to the current situation. This paper will do doctrinal legal research to analyze effectiveness current law applicable to fight againts money launderer in Indonesia and comparative law system with modelling AUSTRAC from the Australia which have similar issue with Indonesia. In this respect, data suggest Indonesia in condition almost rechtvaccum for financial tehcnology law and AUSTRAC system in Australia most likely sufficient to implement in Indonesia in order combat money launderer
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Gupta, U., B. Agarwal y N. Nautiyal. "Financial Technology Adoption – A Case of Indian MSMEs". Finance: Theory and Practice 26, n.º 6 (31 de diciembre de 2022): 192–211. http://dx.doi.org/10.26794/2587-5671-2022-26-6-192-211.
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Micro, small, and medium enterprises (MSME) are the backbone of every economy. Financial inclusion of MSMEs is essential for any country aspiring to economic development. Innovative solutions offered by fintech companies can support the financial inclusion of MSMEs. Digital payments, alternative loans, insurance, investments, regulatory, and robo-advisory services are just a few of the services that fintech companies provide to MSMEs. The purpose of this studyis to examine the role of financial technology on registered micro, small, and medium enterprises in India. The objective of the study is to reveal the behaviour of MSMEs towards financial technology acceptance and show how various demographic variables of owners/managers influence the acceptance of financial technology in the case of MSMEs. The methodological basis of the study is a management survey of 117 MSMEs in India. The questionnaire had 25 questions; measurement items used in the questionnaire were derived from previous studies carried out in developing countries. The results were processed and tested for significance using modern econometric methods such as the Kruskal-Wallis H test, and the Mann-Whitney U test. The result of the study indicates that the financial technology acceptance rate among the MSME sector is high as maximum MSMEs consider themselves moderate financial technology adopters. MSMEs have a high understanding of different financial services provided by fintech companies. Prior Experience of the owner/manager, brand familiarity, government support, and behavioural variables such as perceived ease of use, perceived usefulness, trust, and satisfaction was proved to be effective while adopting financial technology services whereas, demographic variables such as gender, age, education level of owner/manager was found to be ineffective. The study concludes that fintech companies are providing quality services by acting as a single window, supporting the financial needs of MSMEs at low interest rates, simplified processes and lower transaction costs. MSMEs are using fintech products and services as a key part of their financial management, with increasing adoption there is a growing opportunity for fintech companies, incumbents, and non-financial organisations. The result of the study contributes to the novel understanding of the acceptance and preference of the MSME sector towards financial technology.
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Yenny, Yenny, Endang Chumaidiyah y Wawan Tripiawan. "Design Business and Website on the Establishment of Tour Guide and Tour & Travel Platform". International Journal of Mechanical Engineering Technologies and Applications 2, n.º 1 (26 de febrero de 2021): 9. http://dx.doi.org/10.21776/mechta.2021.002.01.2.
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<p class="02abstracttext">Indonesia is a country with 16,056 islands, well known for its natural wonders and cultural heritages. Indonesia’s Travel and Tourism Competitive Index is 4.3. There is a good opportunity in establishing a business involving tour guide and tour package providers. In this paper, feasibility analysis is done based on market, technical, and financial aspect. The market aspect result shows total demand projection, which is 9,881 and 269 for tour guide booking transaction and tour package provider membership respectively during the first year of establishment. The technical aspect result shows the business process design, website design, and the operational need of the business. The total time needed for overall business process is 689.83 hours in the first year. And to operate the business the numbers of employees needed are one each for managing director, marketing, website admin, tour package provider manager, and tour guide manager. Two employees are also needed for each financial department and call centre position. The financial aspect result shows that the NPV of this business is IDR 162,798,046. The payback period is 4.339 years, and the IRR is 24.47%. The salary increase, demand decrease, and price decrease sensitivity are 6.96%, 2.86%, and 0.94% respectively.</p>
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Tarasov, A. A. "Managerial decisions in syndicated lending". UPRAVLENIE / MANAGEMENT (Russia) 11, n.º 3 (18 de octubre de 2023): 61–68. http://dx.doi.org/10.26425/2309-3633-2023-11-3-61-68.
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The syndicated lending market is one of the main financing sources for the development of the Russian economy. This article is dedicated to the processes managerial decision-making within the framework of syndicated lending transactions by borrowers, lenders and investors. Thanks to the use of market tools, borrowers get the opportunity to form an optimal structure for solving various tasks of corporate finance. Taking into account the adoption of managerial decisions by borrowers, the analysis of the following options for such decisions is presented: the choice of a bank for the role of a credit manager and the appointment of a legal adviser to the borrower. Lenders of syndicated lending transactions, making decisions on participation in transactions in the primary syndicated lending market, use the opportunity to share the specialized risks of syndicated transactions within the syndicate. Decisions that are made by the lenders include determining the commercial terms of participation in a syndicated loan in the primary market and approving these terms in accordance with the bank’s business processes. Investors active in the secondary syndicated lending market form their portfolios by making decisions regarding the following financial parameters of their transactions: the amount of the acquired/assigned interest in the syndicated lending participation and the transaction price. The paper concludes The article concludes that it is important for syndicated lending market participants to make optimal decisions, taking into account the role of market instruments in financing development projects of Russian corporations.
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Auci, Sabrina. "Corporate governance and firm performance: A comparative analysis of auditing problems". Corporate Ownership and Control 4, n.º 1 (2006): 177–94. http://dx.doi.org/10.22495/cocv4i1c1p2.
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The recent financial crises have created a new debate about comparison and convergence of different systems of corporate governance. In particular, they have underlined poor efficiency of rule structures to achieve a good relationship between different stakeholder’s rights. In line with many studies of corporate governance that emphasize the manager-stakeholders relationship as explained by agency theory, in this paper, I analyse the role of auditing as an incentive device to reduce contractual or transaction costs related to asymmetric information.Considering as a benchmark the recent US Sarbanes Oxley Act of July 2002. I describe a set of auditing principles by comparing common and civil corporate laws. First, by using multiple correspondence analysis on six countries and twenty-seven dummy variables on auditing rules, I identify the main variables that form the auditing index. Second, I test the hypothesis that a suitable rule structure can improve the capability of financial markets to estimate the fair value of firms. In particular, I analyse the problem of the effects of direct and indirect monitoring rules for managers on the market value of public companies. The results obtained highlight a different relationship between auditing principles and firm performance from that expected on the basis of the legal framework
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Utami, Wiwik. "PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR)". Media Riset Akuntansi, Auditing & Informasi 5, n.º 2 (1 de agosto de 2008): 153–74. http://dx.doi.org/10.25105/mraai.v5i2.2795.
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The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions.
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Malik, Roisul. "TINJAUAN FIQH MUAMALAH TERHADAP PRAKTIK KERJASAMA BANK SAMPAH DI DESA CANDIMULYO KEC. DOLOPO KAB. MADIUN". Al-Adabiya: Jurnal Kebudayaan dan Keagamaan 14, n.º 02 (9 de enero de 2020): 160–79. http://dx.doi.org/10.37680/adabiya.v14i02.204.
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In general, a bank is a place where we can do various kinds of transactions such as withdrawal, borrowing, and depositing money. But the object used as a transaction tool here is not something as valuable as money, but garbage. So, people who want to become customers of this bank do not need to have assets or something that is valuable (either money or other valuables), simply by owning trash, then they can become customers. In Islam, this form of cooperation is one form of cooperation in the economic field that is a form of giving assets from one person to another as venture capital where the profits obtained will be divided between the two of them in accordance with the agreement. The purpose of this study was to examine the muamalat contract which was applied by a garbage bank in Madiun Regency. Factual information obtained from Bank Sampah "Srikandi" of Candimulyo Village is related to the practice of saving related to the contract and profit sharing implemented by the manager of the garbage bank. By using Muamalah Fiqh in conducting research, then evaluating with various theories relating to the main problem in this research, obtained research results: there are waste bank products such as savings systems, profit sharing cooperation, and various transactions that are in accordance with all contracts. Based on these factors then garbage bank becomes halal for transactions and is eligible to become one of the Islamic Financial Institutions.
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Siti Kholifah. "PKM SISTEM INFORMASI AKUNTANSI PEMBUATAN LAPORAN KEUANGAN BERBASIS WEB". JURNAL PENGABDIAN MASYARAKAT INDONESIA 1, n.º 1 (16 de febrero de 2022): 1–9. http://dx.doi.org/10.55606/jpmi.v1i1.75.
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The problem that occurs in Adi jaya Grosir is that the administrative process and the making of the financial statements of profit or loss obtained by the administration officer must go through a manual and not integrated process. Difficulties occur in calculating the amount of income earned by each sales. And it is difficult to know the number of stores that actively order products from this because there is no accounting information system, so the process is still manual. In this study the software used to build the system is Balsamiq Mockups for designing systems, PHP programming scripts and using MySQL as the database. The results obtained are financial data recapitulation. The system provides a report menu that is integrated between sales transaction data and financial statement data, so that it can obtain reports based on date. This system also generates income reports for each salesperson. With this system, the operation manager and administration staff can see the number of stores / customers who are actively ordering products from Adi jaya Grosir. This system produces accurate financial reports because the process is integrated. Reports generated by accounting information systems for making web-based financial statements can be printed and exported in the form of a .pdf file.
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Purwanto, Purwanto. "IMPLEMENTASI PEMBUATAN LAPORAN KEUANGAN PADA ADI JAYA GROUP BERBASIS WEB". Jurnal Pengabdian Pada Masyarakat Indonesia 1, n.º 1 (22 de febrero de 2022): 20–30. http://dx.doi.org/10.55542/jppmi.v1i1.175.
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The problem that occurs in Adi jaya Grosir is that the administrative process and the making of the financial statements of profit or loss obtained by the administration officer must go through a manual and not integrated process. Difficulties occur in calculating the amount of income earned by each sales. And it is difficult to know the number of stores that actively order products from this because there is no accounting information system, so the process is still manual. In this study the software used to build the system is Balsamiq Mockups for designing systems, PHP programming scripts and using MySQL as the database. The results obtained are financial data recapitulation. The system provides a report menu that is integrated between sales transaction data and financial statement data, so that it can obtain reports based on date. This system also generates income reports for each salesperson. With this system, the operation manager and administration staff can see the number of stores / customers who are actively ordering products from Adi jaya Grosir. This system produces accurate financial reports because the process is integrated. Reports generated by accounting information systems for making web-based financial statements can be printed and exported in the form of a .pdf file.
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Saputra, R. Gati Reditya y Linda Kusumastuti Wardana. "Tata Kelola Potensi Zakat, Infaq Dan Shodaqoh Di Desa Wisata Mojo Ngeposari Gunung Kidul". Jurnal Pengabdian Dharma Bakti 3, n.º 1 (25 de febrero de 2020): 28. http://dx.doi.org/10.35842/jpdb.v3i1.102.
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Mojo village, located in Mojo, Ngeposari, Semanu, Gunung Kidul. The distance from the city of Yogyakarta is approximately 20 km to the east. There are various types of tourism in this village, ranging from agriculture, nature tourism, cultural tourism, to handicrafts. Nature tourism is also diverse such as Goa Gesing, Goa Jlamprong, Goa Sinden, and Embung Jlamprong. However, there is one of the tourist attractions in the Mojo Tourism Village. However, it is necessary to manage governance from the potential infaq, zakat, and shodaqoh to improve the ability of the community. In terms of planning, there is no governance and transaction income that originates from the income of indigenous people because of the recording and documentation that is not optimal. The direct benefits derived from tax payments to the Government are felt to be lacking. Therefore it is necessary to conduct financial management training and management of zakat, infaq and shodaqoh management for the surrounding community so that it can be used quickly, in accordance with the budget and costs incurred during Zakat, Infaq and Shodaqoh use. By issuing good and documented zakat, infaq and shodaqoh, the manager of the Mojo hamlet will more easily get capital to develop the region's economy. The program to achieve targets and outcomes consists of two areas namely training on ZIS financial management and collection of zakat, infaq and shodaqoh for special communities in the Mojo hamlet. Each plan consists of 2 activities, namely preparation and briefing as well as implementation.Key Word: escalation of working capital, financial governance, ZIS
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Sriwiyanti, Eva, Vitryani Tarigan y Marintan Saragih. "ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS UD. BERKAH PEMATANG SIMALUNGUN". Jurakunman (Jurnal Akuntansi dan Manajemen) 15, n.º 2 (24 de agosto de 2022): 223. http://dx.doi.org/10.48042/jurakunman.v15i2.135.
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The Purpose of this study was to determine of control system of internal cash receips UD. Berkah Kabupaten Simalungaun. The research data used is qualitative data sourced from obsevations, documents and interviews,, as for the research population, namely and employess of UD. Berkah by using a sample that is the manager as well as the owner and employess of the financial administration section so that the sample used is 2 resource person.Technical data collection using documentation studies and literature studies with cash flow acceptance analysis techniques with flowchard charts and conducting interviews presented in descriptive form.From the result of the analysis through flowchard sharts and interviews of internal controls from sales in cash receipts, where there are 3 parts including cash sales with direct purchases coming to the place of business. Then through a cash transfer that goes directly to the UD.Berkah account. Then the last is the cash receipts and sales control system with a 1 week round payment system. Procedures for recording receipts, through which all sales proceeds are entered in the recording of sales transactions through invoices, notes or sales receipts so that they know the type of processing and size, as well as for payment by transfer by looking at the patment transfer receipt and adjusted to the nominal entered. From this proof of payment and transaction, a record can be made which is calculated between cash payments and transfer and adjusted to the amount of money received with the results obtained with the results obtained in accordance with the calculated nominal, then from the result of the calculation of cash receipts reported to the business manager. Keywords : Cash receipts control system
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Lian, Guohua. "Blockchain-Based Secure and Trusted Distributed International Trade Big Data Management System". Mobile Information Systems 2022 (12 de septiembre de 2022): 1–11. http://dx.doi.org/10.1155/2022/7585288.
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As an object of rapid development of Internet technology in recent years, network security has attracted more and more attention from people from all walks of life and has gradually become a topic in international trade activities. The application of blockchain is also extremely extensive, involving many aspects, such as the development of the metaverse game engine and bank financing. With the launch of the Belt and Road strategy, trade exchanges have become more and more frequent, and at the same time, cross-border e-commerce, a new type of industry that applies Internet information technology, has emerged. The application of blockchain technology to international trade big data processing can not only improve the utilization rate of massive transaction information resources shared by enterprises, governments, financial institutions, and other institutions, but also reduce enterprise costs. The use of blockchain improves the efficiency of data storage, reduces the degree of encryption, and reduces the amount of database access and server resource occupation. This paper mainly studied the application of blockchain in international trade big data system, introduced its secure and trusted distributed network architecture, and analyzed its performance. The experimental results showed that the performance of the decentralized manager was better than that of the centralized manager when processing a large amount of data. The peak throughput of the decentralized manager was about 450 pcs/sec and the peak throughput of the centralized manager was about 150 pcs/sec. And the performance of the storage system in the local area network was better than that in the public network.
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Gogan, Janis L. y Ulric J. Gelinas. "Managing the Internet Payment Platform project". Journal of Information Technology 22, n.º 4 (diciembre de 2007): 410–19. http://dx.doi.org/10.1057/palgrave.jit.2000110.
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This case examines issues in the assessment and adoption of Internet technologies in a federal US government context, and describes in detail a pilot project to determine the feasibility of adopting an application service provider solution to support procurement by multiple federal agencies using a variety of different legacy transaction systems. The pilot test of the Internet Payment Platform (IPP) by the eMoney group of the United States Treasury's Financial Management Service involved three federal agencies and subsets of their suppliers. Participants saw many benefits from their use of the IPP, but agreed that for full-scale operation it needed to be modified to better fit the government procurement context. The project manager is weighing the pros and cons of conducting another pilot test using the same commercial software as before, or obtaining and customizing a new commercial package, or building a new system from scratch.
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Ghofur, Abdul. "KONSEP RIBA DALAM AL-QUR’AN". Economica: Jurnal Ekonomi Islam 7, n.º 1 (2 de noviembre de 2016): 1. http://dx.doi.org/10.21580/economica.2016.7.1.1030.
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Riba is an economic activity that is prohibited by the Qur’an. Chronologically, the ban has been outlined clearly. On the other hand, bank interest that become one pillar of the existence of financial institutions is rated synonymous with usury. Financial institutions have become a pillar of economic growth. The problem is why the Qur’an forbids usury, whereas various economic activities ‘need’ the existence of interest that are identical to the usury. This study found two findings. First, the prohibition of riba in the Qur’an have preceded other forms of restrictions are more morally intolerable that broadly impacts a major disadvantage in the community. On the other side of the Qur’an strongly encourages the public Makkah to help the poor and orphans around him. Second, the prohibition of riba in the Qur’an has relevance to the real sector of the economy. Therefore, the economy based on usury will naturally ignore the underlying transaction which is the basis of the real sector. As a result of the investors (capitalists) certainly fortunate while the money manager/entrepreneur is still no clarity, so that the position is unbalanced, unjust. The usurious economic system can lead to gaps world community economic growth constantly.
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T. ABRAR ZA. "KONSEP INVESTASI (AL-MUDHARABAH): PERBANDINGAN TEORI EKONOMI SYARI'AH DAN KONVENSIONAL". HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi 2, n.º 2 (31 de julio de 2023): 27–42. http://dx.doi.org/10.61393/heiema.v2i2.172.
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In a mudharabah investment profit sharing transaction, both parties can enter into a business agreement, where one party becomes the capital investor and the other party becomes the capital manager. From the management of investment funds, investment profits (profit) will be obtained and will then be divided into two according to the agreement (al-ittifaq). The implementation of the principle of investment profit sharing does not only apply in Sharia Financial Institutions, but also in Conventional Financial Institutions in the form of mudharabah and musyarakah savings and loans referring to the dual banking system regulations in Law no. 10 of 1998 concerning Banking. The agreement pattern in LKS is more tied to the principles and principles of muamalah which are profit and social oriented, whereas in LKK it is solely profit oriented. The profit and loss sharing pattern in LKS is based on the margin fee from profits (profits), while in LKK it is based on the level of interest rate fluctuations on principal savings and loans. The level of effectiveness in implementing investment profit sharing in LKS is more likely to enable efforts to accelerate the level of economic growth than in LKK.
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Nizamov, Ramil', Guzaliya Klychova y Albert Iskhakov. "ISLAMIC FINANCE". Vestnik of Kazan State Agrarian University 14, n.º 4 (12 de abril de 2020): 122–27. http://dx.doi.org/10.12737/2073-0462-2020-14-4-122-127.
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Currently, an alternative to traditional finance is actively forming in the world - the Islamic financial system with its inherent financial products. In the Russian Federation, the topic of Islamic finance is being developed by the scientific and business environment at the regional level, precisely, with the involvement of working groups of international experts. In the course of the study, a analysis was made of the main provisions and characteristics of Islamic finance. Islamic finance includes financial products such as Musharaka, Mudaraba, Murabaha, Ijara, Salaam, Istisna ’and others. According to Musharak, participants in the transaction combine assets and share risks among themselves. Mudaraba, a trust management agreement, allows you to combine the entrepreneurial talent of the manager and the funds of the owner of capital. Murabaha, a resale agreement, provides an opportunity to purchase goods by installments to customers. Ijara serves as a replacement for operating leasing and is used more broadly as a lease. Salaam, an advance financing contract, is mainly used for transactions with standard property. Istisna’ contract, where the contractor, in addition to its services, uses its own material and raw materials, an investment tool for long-term projects. In order to unify the terms of Islamic financial contracts, international standards have been developed by the Organization of Accounting and Auditing of Islamic Financial Institutions (AAOIFI, Bahrain headquarters). Fiqh property relations, a section of Sharia science, is a methodological and theoretical basis for Islamic finance. The features of Islamic finance include asset-based, restrictions on funded activities and the principle of sharing risks between capital and the entrepreneur. The movement of cash flows according to Islamic economic doctrine must necessarily be supported by the movement of real goods and services. Islam prohibits financing activities harmful to society. The right to profit in Islam arises from the acceptance of risk. It was found that the constraining factors for the development of Russian Islamic financial institutions remain due to its regulation in national legislation. It is noted that Islamic finance has developed in Russia due to the presence of demand at the local and regional levels from business and the population who are actively practicing Islam. Monitoring of the Russian Islamic financial services market has shown that about ten companies offering Islamic financial services currently operate in Russia.
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WUISAN, DEWI S. S. "ANALISIS SISTEM INFORMASI PENGELOLAAN DATA TRANSAKSI PEMBELIAN CONSUMER UNTUK MANAJEMEN PEMBELIAN PERUSAHAAN". Infotech: Journal of Technology Information 6, n.º 1 (11 de junio de 2020): 29–34. http://dx.doi.org/10.37365/jti.v6i1.75.
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This study aims to determine and also analyze the information system on purchases, especially purchases of goods made by the customer at PT.ABC will help in the management of corporate purchases. The research method used in this study is qualitative research, which is needed to get a picture of the relationship between the subject and the object under study. Where the subject is PT. ABC, as for the object is the information system of purchasing goods by customers. Data collection used in this study through the process of interviews, observation and literature study. To overcome the problems in this research, an information system design for managing consumer purchase transaction data was made to be built using the PHP programming language and Microsoft Access database. Analysis of the data used is to use user analysis and analysis of the current system. The results achieved in this study are able to simplify and speed up data access by updating the financial section, the purchasing department, and the purchasing manager in this case greatly helps the company in monitoring goods.
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Munawir, Munawir, Nur Anim Jauhariyah y Cindy Claudia. "Optimalisasi Manajemen Keuangan Menggunakan Sistem Excel pada Buku Kas Koperasi Simpan Pinjam Tamara di Desa Tamansari Kecamatan Tegalsari Kabupaten Banyuwangi". LOYALITAS: Jurnal Pengabdian Kepada Masyarakat 5, n.º 1 (30 de mayo de 2022): 22–32. http://dx.doi.org/10.30739/loyalitas.v5i1.1484.
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The objectives of this service work program are 1) Maximizing a comprehensive understanding of financial management using the excel system for BUMDes managers; 2) BUMDes managers can use the excel system to make it easier and save time in terms of service and bookkeeping for each transaction. This service is carried out in the savings and loan business unit that manages the TAMARA BUMDes, Tamansari Village, Tegalsari District, Banyuwangi Regency. The approach used is the PAR approach. The results of the service prove that the use of the excel financial system can make it easier for BUMDes managers of savings and loan units so that they can avoid mistakes and make financial transactions easier.
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Echchakoui, Said. "Salesperson profitability in relationship marketing". Journal of Modelling in Management 9, n.º 3 (11 de noviembre de 2014): 306–23. http://dx.doi.org/10.1108/jm2-02-2014-0014.
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Purpose – This paper aims to answer a prominent question that arises for the manager who wishes to recruit a salesperson to maintain and develop a portfolio–customer relationship: Under which condition is this decision profitable for the firm? Though several authors have underscored the importance of the salesperson's role in the creation of purchaser–salesperson relationships, in the author's knowledge, no study has focused on the salesperson's profitability in the relationship approach. This issue is significant for sales managers because the investment in sales force is greater, and the relationship profitability with customers is not guaranteed. Design/methodology/approach – Econometric model based on transaction cost economics theory and dynamic exchange between firm, salesperson and a customer. Specifically, this model links between customer life value, firm financial value, salesperson cost and relationship time. Findings – Three zones are identified that can characterize the dynamic salesperson profitability. It was shown that only one zone can be profitable to the firm. Research limitations/implications – This result is important because it can solve the equivocal posit between scholars with regard to the success or the failure of relationship marketing. This study also specifies the critical retention rate, the critical duration time in which a salesperson begins to be profitable. Originality/value – In the author's knowledge, this study is the first to use an exchange model to show in which conditions the salesperson will be profitable in relationship marketing.
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Natalia, Ita, Lisnawanty Lisnawanty y Ardiyansyah Ardiyansyah. "ACCOUNTING INFORMATION SYSTEM FOR PURCHASING, SALES, AND SERVICE (CASE STUDY OF PT. GM MOTOR PONTIANAK)". Jurnal Riset Informatika 3, n.º 1 (28 de enero de 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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Lestari, Dwi Puspa. "Perancangan Sistem Informasi Akuntansi penggajian dengan mengunakan Microsoft Visual Basic 2008 dan database MySQL". is The Best [Accounting Information System & Information Technology Business Enterprise] 2, n.º 2 (23 de diciembre de 2017): 149–67. http://dx.doi.org/10.34010/aisthebest.v2i2.1821.
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KSP.Kopdit Borromeo is a company engaged in the service. In KSP. Kopdit Borromeo who is responsible for the performance of employees in a company which is part of the manager. The author conducted research on the treasurer in charge of payroll employees. But the company still uses KSP.Kopdit Borromeus payroll manually, ie by using Microsoft Excel. To reduce the existing problems, the authors take the title "Payroll Accounting Information System Design in KSP.Kopdit Borromeus by using Microsoft Visual Basic 2008 and MYSQL.
The research design is the design of the study authors use primary data and secondary data. The method used is descriptive research methods, survey. This type of research is academic research. The type of data used is qualitative and quantitative. Data collection techniques used were interviews. System development method used is output-oriented methodologies, processes and data. The structure of the development of the system used is the waterfall. The design of the information system used context diagrams, data flow diagrams, and flowcharts.
The author makes the design of the payroll accounting information systems, to assist the transaction processing and financial reporting to the KSP. Borromeus well be computerized.
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Romar, Edward J. "Globalization, Ethics, and Opportunism: A Confucian View of Business Relationships". Business Ethics Quarterly 14, n.º 4 (octubre de 2004): 663–78. http://dx.doi.org/10.5840/beq200414439.
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Abstract:Opportunism impacts the behavior of firms in market situations where they purchase goods and services externally and create dependency relationships with other firms. Opportunism as a business issue is addressed in economics and marketing literature as an important factor in transaction cost analysis and market governance. Management and business ethics scholars, however, do not address this issue in depth, if at all.The recent bankruptcy of MCI WorldCom highlights some of the risks inherent in a world economy where customers and companies of one society are dependent upon the business practices of partner companies in other societies. Telecommunications customers and companies in Asia, Europe and other places, who depended upon MCI WorldCom for connections to North America, now have important areas of their business in jeopardy because of the uncertainty about the fate of a critical business partner.MCI WorldCom’s situation appears to be the result of an attempt to obtain personal gain, at the expense of others, by at least one senior manager. This is called opportunism. Williamson (1985) defined opportunism as “self-interest seeking with guile.” It can wreak havoc with companies, customers, stock markets and economies and is demonstrated regularly in press accounts of misstatements on financial reports and other ways senior managers use their positions to enhance their personal wealth and influence.This paper will focus on the ethical issues surrounding business relationships and how Confucianism, with its focus on trust, reciprocity and mutual benefit in relationships, can offer a moral foundation to the inter-firm arrangements that are so much a part of the contemporary business landscape.
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Christiawan, Yulius Jogi y Alfa Rahmiati. "Detecting Earnings Management: A Foreign Exchange Losses (FEL) Model". Asian Journal of Accounting Research 2, n.º 1 (31 de mayo de 2017): 11–17. http://dx.doi.org/10.1108/ajar-2017-02-01-b003.
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Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT).
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Tarighi, Hossein, Zeynab Nourbakhsh Hosseiny, Mohammad Reza Abbaszadeh, Grzegorz Zimon y Darya Haghighat. "How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran". Risks 10, n.º 3 (23 de febrero de 2022): 46. http://dx.doi.org/10.3390/risks10030046.
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The paper aims to investigate the effects of financial distress risk (FDR) and related party transactions (RPT) on financial reporting quality (FRQ) in an emerging market called Iran. In this study, the ordinary least squares regression (OLS) method is employed to test the hypotheses; moreover, Jones’ discretionary accruals model is used to assess the financial reporting quality (FRQ). The results show financially distressed companies have a lower financial reporting quality because they try to mislead other stakeholders about the corporate actual performance to attract more investors and lenders. Consistent with the “tunneling” or “conflict of interests transaction” assumption, our findings confirm there is a positive association between related party transactions through loan and accrual-based profit management. In other words, Iranian managers participate in loan-related party transactions to expropriate their firm’s resources and then manipulate financial statements to mask such expropriation. Finally, additional analysis indicates that financial reporting quality is seen well among firms having higher sale growth and more institutional owners, whereas the variables of ROA and financial leverage negatively affect financial information quality.
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Dechow, Patricia M. y Catherine Shakespear. "Do Managers Time Securitization Transactions to Obtain Accounting Benefits?" Accounting Review 84, n.º 1 (1 de enero de 2009): 99–132. http://dx.doi.org/10.2308/accr.2009.84.1.99.
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ABSTRACT: Relative to recording securitizations as collateralized borrowings, the “gain on sale” treatment has several accounting benefits such as reducing leverage, increasing earnings, and improving efficiency. We investigate whether managers engage in real transaction management to take advantages of these benefits. We predict that in order to maximize financial statement window-dressing, managers will engage in securitizations toward the end of the quarter. We find that 41 percent of the quarter's transactions occur in the third month of the quarter and almost half of these occur in the last five days of the quarter. In addition, we show that when firms report securitization gains sufficient to beat earnings thresholds, the securitization transactions are more likely to have occurred in the last five days of the quarter. We also document that the impact of securitizations on leverage is large and material for many firms. Our results suggest that window-dressing the financial statements appears to be a valuable side-benefit of engaging in securitization transactions.
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Padeli, Padeli, Al Husain y Dimas Prastama Julianto. "Gold-Based Financial Information System Design Using Blockchain Application". Blockchain Frontier Technology 2, n.º 1 (30 de junio de 2022): 9–16. http://dx.doi.org/10.34306/bfront.v2i1.89.
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In the current era of monetary inflation involving several countries worldwide, between 3% and more than 25% of the value of currencies has declined in 2019. Inflation is the decrease in the value of a currency relative to a currency with a price. Increase on a large scale and take place over some time. This event occurs in currency (paper and metal). One reason is that the physical nature of silver has no intrinsic value, is easy to print and distribute, and today's silver no longer uses gold as the standard of the exchange rate. Gold has an intrinsic value against inflation. Its role as a medium of exchange can be reused in the computer age thanks to communication applications that run on top of the information system. An information system manages savings, payments, remittances, investments, and other financial activities. The current situation shows that gold is no longer a medium of exchange but a tradable commodity. This information system aims to make gold the basis of the currency circulating within the system. This information system uses blockchain technology as the transaction backbone to manage transactions. You cannot change the transaction data on the blockchain. All data affects the encryption sequence for the next block. In addition, the blockchain will be distributed to all users in the blockchain to protect transactions. The user must use a computer connected to the internet. This study aims to determine the potential of blockchain systems for use in gold-based financial information systems design. This information system is gold-based, resistant to inflation, and gives users confidence.
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WUISAN, DEWI S. S. "ANALISIS SISTEM INFORMASI PENGELOLAAN DATA TRANSAKSI PEMBELIAN CONSUMER UNTUK MANAJEMEN PEMBELIAN PERUSAHAAN". Infotech: Journal of Technology Information 6, n.º 1 (10 de junio de 2020): 29–34. http://dx.doi.org/10.37365/it.v6i1.75.
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In English :
This study aims to determine and also analyze the information system on purchases, especially purchases of goods made by the customer at PT.ABC will help in the management of corporate purchases. The research method used in this study is qualitative research, which is needed to get a picture of the relationship between the subject and the object under study. Where the subject is PT. ABC, as for the object is the information system of purchasing goods by customers. Data collection used in this study through the process of interviews, observation and literature study. To overcome the problems in this research, an information system design for managing consumer purchase transaction data was made to be built using the PHP programming language and Microsoft Access database. Analysis of the data used is to use user analysis and analysis of the current system. The results achieved in this study are able to simplify and speed up data access by updating the financial section, the purchasing department, and the purchasing manager in this case greatly helps the company in monitoring goods.
In Indonesian :
Penelitian ini bertujuan untuk mengetahui dan juga menganalisis sistem informasi pada pembelian khususnya pembelian barang yang dilakukan oleh costumer pada PT.ABC akan membantu dalam manajemen pembelian perusahaan. Metode penelitian yang digunakan pada penelitian ini adalah penelitian kualitatif, yang diperlukan untuk mendapatkan gambaran antara hubungan pada subjek dan objek yang diteliti. Dimana subjeknya adalah PT. ABC, adapun objeknya adalah sistem informasi pembelian barang oleh customer. Pengumpulan data yang digunakan dalam penelitian ini melalui proses wawancara, observasi dan studi pustaka. Untuk mengatasi permasalahan dalam penelitian ini maka dibuatlah suatu perancangan sistem informasi pengelolahan data transaksi pembelian consumer yang akan dibangun dengan menggunakan bahasa pemrograman PHP dan database microsoft acces. Analisis data yang digunakan adalah menggunakan analisis pengguna dan analisis sistem yang berjalan saat ini. Hasil yang dicapai dalam penelitian ini adalah dapat mempermudah dan mempercepat akses data secara update pada bagian keuangan, bagian pembelian, dan manager pembelian dalam hal ini sangat membantu perusahaan dalam memonitor barang.
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Lee, Hyung-Seok y Ji-Sun Chung. "Researching income taxation of cryptocurrency". KOREAN SOCIETY OF TAX LAW 8, n.º 2 (30 de junio de 2023): 157–98. http://dx.doi.org/10.37733/tkjt.2023.8.2.157.
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Looking at the legal status of virtual assets in Korea, the Tax Act defines “virtual asset” as an electronic certificate that has economic value and can be transacted or transferred electronically. The Tax Act defines “virtual asset” as an electronic certificate (including any rights related to it) that has economic value and can be transacted or transferred electronically. ) that can be transacted or transferred electronically as a thing with economic value, and whether it falls under the civil law is divided into positive and negative theories. The Supreme Court The Supreme Court considers it to be property under the Criminal Code, but not currency under the Bank of Korea Act. Gold under the Capital Market Act does not fall under the definition of a financial investment product, but it is necessary to expand the concept to provide legal safeguards for investor protection. to protect investors.
E-finance transactions through blockchain are decentralized, meaning that transaction details are shared and stored among all network participants, and all transactions are notarized and managed by participants through transaction confirmation, so there is no centralized administrator. Under the current income tax law, the taxation structure for virtual asset income is based on direct transactions (P2P) that do not go through virtual asset operators, and since it is difficult to identify international transactions, various types of distribution taxes are imposed for domestic transactions, but we propose to approach international transactions by setting international standards and establishing an information exchange system between countries.
To identify domestic transactions of virtual assets, virtual assets are generally classified as securities or not, and securities-type virtual assets are considered as 'securities' because they meet the 'Howey test', so it is possible to secure transaction details and manage tax revenue through securities transaction taxation. Except for 'securities-type virtual assets', virtual assets are subject to VAT because they are subject to asset exchange transactions, and if they are distributed from Korea to foreign countries, they can be applied at a zero-rated rate as domestic goods. Since the “electronic wallet” of virtual assets refers to the virtual assets themselves, we would like to propose a method of imposing stamp tax on example savings transaction contracts and certificates based on virtual assets, and a method of imposing registration license tax through the virtual asset electronic register by establishing a study managed by the central government. Sanctions for unregistered transactions of virtual assets and a trial period before the introduction of the system will be implemented to encourage positive transactions.
To identify international transactions of virtual assets, it is necessary to establish a virtual asset transaction information exchange system between countries and agree on standards for international taxation targets and methods to exercise taxation rights in an information cooperation council.
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Bogicevic, Jasmina, Ljiljana Dmitrovic-Saponja y Marija Pantelic. "Foreign exchange transaction exposure of enterprises in Serbia". Ekonomski anali 61, n.º 209 (2016): 161–77. http://dx.doi.org/10.2298/eka1609161b.
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Enterprises involved in international business face transaction exposure to foreign exchange risk. This type of exposure occurs when an enterprise trades, borrows, or l?nds in foreign currency. Transaction exposure has a direct effect on an enterprise?s financial position and profitability. It is one of the three forms of exposure to exchange rate fluctuations, the other two being translation exposure and operating exposure. The aim of this paper is to assess the transaction exposure of enterprises in Serbia operating internationally. In addition to identifying and measuring transaction exposure, this paper explores the practical importance that enterprises in Serbia attach to management of this type of foreign exchange risk. We do not find significant differences between domestic and foreign enterprises in their choice of the type of foreign exchange risk exposure to manage. Although transaction exposure is the most managed type of foreign exchange risk, research has shown that, compared to foreign businesses, Serbian enterprises do not use sufficient protective measures to minimize the negative impact of this type of exposure on their cash flows and profitability. We expected that there would be a statistically significant dependence between the volume of enterprises? foreign currency transactions and the level of applied transaction exposure management practices. However, the results of our research, based on a sample of enterprises in Serbia operating internationally, show that transaction exposure management practices can be influenced by factors other than the level of an enterprise?s foreign currency transactions, such as the enterprise?s country of origin.
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Mia Nurmalia, Yunita Indah Saputri, Vanio Bagas Saputra, Dania Dwi Rinita y Endang Kartini Panggiarti. "Implementasi PSAK 10 dalam Menyusun Laporan Keuangan (Transaksi Mata Uang Asing)". Jurnal Manajemen Kreatif dan Inovasi 2, n.º 1 (15 de diciembre de 2023): 268–74. http://dx.doi.org/10.59581/jmki-widyakarya.v2i1.2190.
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Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.
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Habibi, Lalu Hasan y Iyeh Supriatna. "Penerapan Aplikasi Keuangan Berbasis Android Si Apik Dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM". Indonesian Accounting Literacy Journal 1, n.º 3 (30 de julio de 2021): 659–70. http://dx.doi.org/10.35313/ialj.v1i3.3183.
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Abstract: The application of accounting information systems in companies is important because it can present reliable information effectively and efficiently so as to facilitate operational activities to decision making. Currently, many companies are constrained in presenting accounting information systems in the form of recording transactions and financial statements based on SAK EMKM. Transaction recording and financial statements with SAK EMKM can be done on Android-based accounting software via smartphone devices. This research helps Qaya Laundry provide easy transaction recording and financial reporting using the Si Apik android-based financial accounting application. The method used in this study is based on a qualitative descriptive method with data collection through observation, interviews, and documentation approaches. The results of this study are in the form of guidelines for implementing the Si Apik application in recording transactions and preparing financial reports, making it easier for Qaya Laundry to manage finances for future decision-making needs.
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Lin, Susana y Genrawan Hoendarto. "Aplikasi Mobile Money Management Dengan Fitur Optical Character Recognition Menggunakan Framework React Native". METIK JURNAL 5, n.º 2 (24 de diciembre de 2021): 19–27. http://dx.doi.org/10.47002/metik.v5i2.291.
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Financial management is one of the important things in the process of achieving the financial goals of a person or an organization. Everyone has their own way to manages finances, this is dependent on the character and they goals. Financial management can be done conventionally, for example by manual method which is commonly done by write the expenses, income, and savings in a notebook. However, if the note must contain details of the transactions carried out, it can be considered less efficient. The use of Optical Character Recognition will be able to answer this problem, by taking a picture of the transaction, all transaction details will be recorded on the smartphone, and the user can validate the results obtained and save the record on the smartphone user. Users can also immediately see the total transactions made according to the selected time range without having to calculate each transaction made manually. The application will be designed using the react native framework which allows it to run on various platforms.
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Salam, Riyan Ikhbal, Dian Eka Putra y Selvia Djasmayena. "IMPLEMENTASI APLIKASI KASIR BERBASIS WEBSITE PADA USAHA LAUNDRY RUMAH HANA". JUTEKINF (Jurnal Teknologi Komputer dan Informasi) 12, n.º 1 (28 de junio de 2024): 45–55. http://dx.doi.org/10.52072/jutekinf.v12i1.827.
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Laundry Rumah Hana is a service business providing washing and ironing services. Currently, Laundry Rumah Hana manages transactions and financial reports manually using notebooks, which makes it highly susceptible to errors in transactions and financial reporting. The rapid advancement of technology necessitates the use of technology in managing transactions and financial reports for laundry businesses. A web-based cashier application is seen as a strategic step to improve operational efficiency and expand market reach through a digital platform. The web-based cashier application enables online management of transactions, customer information, and financial reports. This study aims to design a responsive cashier application by integrating essential features such as financial reporting and secure online payment methods. The research method used in this study is the waterfall method. The web-based cashier application for Laundry Rumah Hana is expected to enhance service quality, speed up the transaction process, and facilitate financial reporting. This application will provide significant benefits in improving the management of the laundry business, thereby helping it remain competitive in an ever-evolving market
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Putri, Wulan Dwi, Amy Fontanella y Desi Handayani. "Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa". Akuntansi dan Manajemen 18, n.º 1 (28 de junio de 2023): 51–72. http://dx.doi.org/10.30630/jam.v18i1.213.
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This study aims to examine the effect of using financial technology, lifestyle and parental income on student financials behavior. This research was conducted on students of the Accounting Department of the DIII and DIV Study Programs of Accounting at the Padang State Polytechnic. This research method was conducted with a quantitative method using a questionnaire as a research instrument and measured using liket scale. The results of this study indicate that using financial technology affects students' financials behavior, meaning that if someone uses financial technology, it will impact on how he manages his finances. Lifestyle variables are not proven to have an effect on students' financials behavior while parental income has a negative effect on students' financial behavior. This result shows that the higher the income level of parents will reduce the ability of students' financial management behavior. The findings of this study imply that financial technology play an importants role in financials behaviour, the higher the use of financial technology, the better the financial behavior of students. Apart from being a transaction tool in daily activities, fintech can also support student financial activities such as saving, investing for future needs, making necessary payments and supporting business activities that can support income so that they can manage finances properly and precisely.
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Sutanto, Sutanto y Ahmad Fatoni. "PERANCANGAN APLIKASI GENERAL LEDGER MENGGUNAKAN FRAMEWORK CODEIGNITER PADA PT. FAJAR PANGAN LESTARI". Journal of Innovation And Future Technology (IFTECH) 4, n.º 2 (27 de agosto de 2022): 46–55. http://dx.doi.org/10.47080/iftech.v4i2.2125.
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PT. Fajar Pangan Lestari is a company engaged in the Unilever distributor that has a financial activity, at this time the recording of financial activities is still done manually or handwritten which is less effective and less efficient in the recording process, this will complicate the process of creating an account automatically. details, looks for daily cash statement transactions and allows errors in recording debit or credit. Therefore, an application is made that can manage accounts in detail, process transaction searches efficiently and group debit credits in a balanced way for a transaction. This application is made using Codeigniter Framework and MySQLI as database processing software. This application is also designed using UML (Unified Modeling Language) and waterfall as a system development method with the stages of needs analysis, system design, program code writing, application testing. The conclusion from this research is that this system makes it easier for companies to make more effective daily reports, grouping debit credit transactions more effectively and the accounts needed for more detailed transactions
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Munene, Halldess nguta y Ken Mugambi. "Analysis of the Related Party Transactions in terms of managerial and financial issues for the Kenyan Savings and Credit Cooperatives". International Journal of Finance & Banking Studies (2147-4486) 10, n.º 1 (10 de marzo de 2021): 48–61. http://dx.doi.org/10.20525/ijfbs.v10i1.1081.
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Related party transactions are a key factor to the sustainability of Savings and Credit Cooperatives (SACCOs). In view of this fact, loans to directors and staff are viewed as a factor which can greatly influence savings and credit cooperatives into either falling into financial distress or helping them to remain a float and become financially stable entities. The stakeholder theory holds that entities should be managed a manner that will satisfy every stakeholder. The stewardship theory reiterates that managers have the organisation at heart and can it to profitability as if it were their own. However approval of loans and other transactions to managers and staff, may not positively impact the entity. This study was designed to establish the effect of related party transactions on the relationship between board characteristics and financial distress of deposit taking SACCOs in Nairobi County. We applied Descriptive research design on Deposit taking SACCOs in Nairobi County which was identified purposively while a census was conceded for all deposit taking SACCOs in the county. We obtained secondary data from SASRA using a data collection sheet after which we performed panel data analysis by use of STATA software. Findings were presented using tables. The study concluded that related party transactions influenced the relationship between board characteristics and financial distress of Deposit Taking SACCOs in Nairobi County. Related party transactions can be an avenue of causing financial distress and should be kept as low as possible. The regulator should come up with a tool based on Altman’s Z score models to predict financial distress in SACCOs in order to offer timely advice to alleviate more distress and consequent bankruptcy which may lead to closure of SACCOs. Another research may be carried out to establish other factors causing financial distress and how to turn around the SACCOs already in distress.