Bookkeeping System Research Articles

Lushio Parfume: Aplikasi Toko Parfum Berbasis Visual Studio. Net Solusi Pengelolaan Stok dan Transaksi yang Efisien

The problem in this study is that the perfume sales information system that is being used to manage sales data, inventory of goods, and payments is still conventional, namely using a manual bookkeeping system, where operational activities have not used available computer technology or devices. Therefore, the purpose of this study is to design and develop perfume sales applications using visual studio at Galaxy Parfum Shop. The method used in this research is a descriptive qualitative method with data collection techniques in the form of observation, interviews, and literature review. The result of the system created is a perfume sales application that can run well and be implemented. This application is able to provide stock information in real time, manage payments at the cashier, and print notes automatically after payment is made. In conclusion, this application can improve the efficiency of sales management, minimize recording errors, and speed up the transaction process at Toko Galaxy Parfum.

Akuntansi dan Aplikasi Pesantren: Menuju Modernisasi Tata Kelola Pesantren

<p>This study uses a quantitative descriptive method to describe the phenomenon accurately without testing a specific hypothesis. This study focuses on the financial governance of Islamic boarding schools in Pekalongan Regency by involving 44 ustadz/ustadzah as respondents who were selected randomly. Primary data were collected through questionnaires. The results of the study indicate that most Islamic boarding schools still maintain traditional learning methods (salaf), and some have combined formal curriculum. Regarding financial management, most Islamic boarding schools have a simple bookkeeping system, and some have adopted a more structured accounting system supported by accounting applications or integrated information systems. These findings underline the importance of accounting training and information system development to improve Islamic boarding school accountability. There is an urgent need for Islamic boarding schools to adapt to the demands of modern governance without sacrificing their traditions.</p>

Pelatihan Sistem Pembukuan Berbasis Komputer Bagi Tim Pengelola Koperasi Sahabat Literasi Flobamorata

Empowering Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) is strategic to boost the national economy. East Nusa Tenggara (ENT), as one of the cooperative provinces, is experiencing rapid growth in both quantity and quality. As pillars of regional and national economics, Cooperatives need to be developed, especially for small communities, in their various productive businesses. The development of cooperatives in NTT Province is quite significant until 2023, namely 4,301. Three thousand eight hundred sixty-six cooperatives are legal entities and active, while 435 cooperatives are not yet legal entities. The Koperasi Simpan Pinjam Sahabat Literasi Flobamorata (KSP Batera) is an institution founded by members who have the same destiny and share the same responsibility in the economic field. Its development is quite advanced regarding assets and the number of members. The main problem faced by KSP Batera is that financial management is still manual, and an Annual Member Meeting (AMM) has yet to be held. This happens because the educational background is inappropriate, and there needs to be more knowledge about the Cooperative Financial Accounting System (CFAS). Training activities for the management team on a computer-based financial accounting bookkeeping system is the best solution for the future development of this cooperative. The final result of the training activity is that the management team can complete a computer-based bookkeeping system and financial reports and prepare AMM reports to be accounted for after the close of the financial year. Maximum knowledge transfer occurs because the learning model in the form of theory and practice is 30% and 70%, respectively. Apart from that, assistance is also provided for managers both offline and online

Application of Android-Based Applications to Make It Easier to Record Micro Business Finances (Quuena Store Case Study)

The current development of information and communication technology has many benefits for human life, not only in the social but cultural, educational and economic fields. One use in the economic sector is in the financial services sector, namely the existence of a digital financial recording system in the form of an Android-based application. Financial recording is the process of recording transactions for a period, where this recording report will be used to make decisions and monitor the business being carried out.This research was conducted on MSMEs in Singajaya Village, the object of this research is business actors engaged in products and services, namely "Queena Store" which is located at Jl. CITRA No.12 Block XX Singajaya Village, this research is based on the problem where financial recording at the Queena Store still uses a manual system because the business owner does not understand technology. The purpose of this research is to help business actors implement a new accounting bookkeeping system and analyze its use in using the Android-based financial recording application, namely Akuntansiku, so that the recording process can be easier, faster and have accurate results. Tags research method is descriptive qualitative, which aims to provide a systematic understanding based on facts as it is about how to implement financial records based on the Android-based Akuntansiku application at the Queena Store.

SIMPLE BOOKKEEPING TRAINING FOR UMKM ACTORS IN SOUTH MERUYA VILLAGE

This Community Service Program was created in connection with the planned community service activities in the form of training with the theme "Simple Bookkeeping Training for MSMEs inSouth Meruya Subdistrict”.This training aims to improve knowledge and understanding for pas an MSMEin learning simple bookkeeping for his business activities.The purpose of PkM activitiesThis simple bookkeeping training can provide understanding benefits to pas an MSMEin compiling simple bookkeeping. The accounting process is a very important process in an organization or business because the accounting process is part of presenting business information related to profits and losses.The problem: 1)Bookkeeping System, accounting cycle and Financial Reports. 2) Partners have not been able to prepare bookkeeping documents and record them in detail and neatly according to the accounting cycle. 3) Partners have not been able to calculate profits in preparing Financial Reports according to the accounting cycle. 4) Marketing. Lack of understanding of business actors in choosing and determining market segments and market needs in the surrounding environment.Solution:Based on the problems that have been described in the situation analysis above, the solution that will be carried out is to provide training for MSME actors in the Meruya Selatan sub-district, West Jakarta so that they can easily understand and understand accounting so that they can make simple financial accountability reports related to home businesses or MSMEs.Target: It is expected that this activity will be for UMKM actors in Meruya Selatan sub-district, West Jakarta, so that they can understand and be skilled in accounting for personal, household and UMKM business finances in making their financial reports. Target output achievements:Improvement of community values (arts, culture, social, politics, security, peace, education, health).

PKM PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN PEMASARAN ONLINE KELOMPOK USAHA PENGRAJIN TENUN DI BALI

The Ngaben ceremony is a cremation tradition in Balinese culture, Indonesia. The weaving used in this ceremony has special meaning and symbolism. The selection of weaving for the Ngaben ceremony is generally adjusted to local beliefs and traditions. Several types of weaving that are generally used in the Ngaben ceremony involve certain colors and motifs that have deep meaning. From the raw material, yarn will become woven fabric. Weaving craftsmen in Kumbasari Market, Denpasar City, Bali can produce various kinds of woven fabrics for the Ngaben ceremony. The community service program is carried out in the trading and production business of weaving crafts "Tenun Lestari" located in Denpasar City, Bali Province. Tenun Lestari is a partner owned by I Made Mertadana as well as a maker/craftsman of weaving crafts. The problems faced by partners include: 1) Not having bookkeeping to calculate business profits and losses. 2) Not having bookkeeping in calculating the cost of production. 3) Not having a product brochure so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a profit and loss bookkeeping system, 2) Establishment and design of a production cost bookkeeping system, and 3) Making brochures of the products owned.

Synergy model and financial bookkeeping administration through technopreneurship education: does it impact on increasing the competitiveness of MSMES?

This synergy model refers to collaboration between technology and business expertise in the context of technopreneurship education. A modern approach through technopreneurship education can help MSMEs adopt an effective financial bookkeeping system, including the use of technology in carrying. This research aims to determine and analyze the synergy and administration model of financial bookkeeping through technopreneurship education which has an impact on increasing the competitiveness of Micro, Small and Medium Enterprises (MSMEs). This research was carried out at the Culinary Food MSMEs located in Gowa Regency and Makassar City, South Sulawesi Province. The data analysis method in this research uses qualitative data analysis. This research method aims to get general answers about cause and effect by analyzing the factors that cause phenomena in the concepts raised in this research. Data collection was carried out by distributing questionnaires and interviews with informants from Micro, Small and Medium Enterprises (MSMEs). The steps in qualitative analysis techniques start from data reduction, data presentation and drawing conclusions. The research results show that the synergy model that was designed has a positive impact, but the synergy model through technopreneurship education is less effective in being implemented by MSMEs so that the competitiveness of MSMEs is not optimal. Apart from that, MSMEs tend to carry out financial administration manually and irregularly so that bookkeeping administration through technopreneurship does not have an impact on increasing competitiveness. Meanwhile, technopreneurship education is very useful and has an impact, but the competitiveness of MSMEs has not fully increased.

Faithful Representation, Productivity, and Profitability of SRA Accredited Block Farms in Negros Island

The block farm program of the Sugar Regulatory Administration (SRA) has 59 enrollees from 2016 and 2017 in Negros Island. The block farms’ degree of compliance to faithful representation as qualitative characteristics of financial information were determined in this study. Faithful representation was measured through a compliance index (TCI) with a summation of three significant indicators of completeness, neutrality, and free from error. Results indicated a Total Compliance Index (TCI) of 0.26, interpreted as low compliance to faithful representation. The results revealed a significant relationship between production cost and productivity, revenue and cane yield, and revenue from sugar and productivity. Compliance with faithful representation and profit also showed a significant relationship, while compliance and productivity showed no significant relationship. Farms should adopt appropriate and generally acceptable accounting practices to enhance the quality of financial information. A practical and uniform bookkeeping system with proper training and support should be available. There is a need to develop practical courses on agricultural technology, farm management, farm accounting, and labor management.

Digital accounting system and its effect on corporate governance: An empirical investigation

AbstractThis empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

Micro, Small, and Medium Enterprises Sengkuyung’s Mushroom Business Development

Abstract. The Sengkuyung Group was formed on March 1, 2022, and is owned and managed by 4 people, including 3 UMY students and 1 Agriculture student at the Yogyakarta-Magelang Agricultural Development Polytechnic (Yoma Polbangtan). The land, which is located in Barak 1 Hamlet RT 03 RW 14, Margoluwih, Seyegan, Sleman, is a collaboration between UMY students and Polbangtan students, where one of their friends owns a building for mushroom cultivation. Priority issues in the field of financial management and legality that have been mutually agreed upon with the Sengkuyung Mushroom business are improving financial management and standardizing mushroom quality by managing Home Industry Products (PIRT). The methods used to solve the problems faced by the Sengkuyung Mushroom business are: 1. Providing promotion and financial counseling through FGDs, 2. Assistance in the management of an integrated bookkeeping system, 3. Providing counseling on P-IRT management, and 4. PIRT management assistance. Results of Community Service Activities. The implementation of the Community Service Program at UMKM Sengkuyung went well and smoothly. From the results of the monitoring and evaluation of the pre and post-tests carried out before and after the community service activities, there was an increase in the assessment that partners really understood the distribution permit process. From 80% to 100%, the overall understanding of the Sengkuyung MSME partners has increased.

지방자치단체 재무회계정보의 신뢰성이 나아지고 있는가?

It has been 16 years since financial accounting for local governments using accrual based double-entry bookkeeping was introduced. The purpose of this study is to verify whether the reliability of financial statement information of local governments is improving by using Benford's Law. The reliability of the numbers was estimated by comparing the distribution of the first digit of the assets and liabilities with the Benford distribution. As a result of the analysis, it is confirmed that the assets and liabilities for the past 16 years did not follow the Benford distribution as the MAD test result value and the KS statistic exceeded the critical value. Assets and assets in each statement of financial position for the first 8 years of the introduction of the accrual-based double-entry bookkeeping system and for the first 8 years after financial statements began to be included as mandatory documents in the settlement of accounts of local governments. Liabilities figures still does not follow the Benford distribution. We suggest that there is a need to move from a simple review system to an audit system for local governments' financial statements.

Design and Construction of a Transaction System for the Manggis Mandiri Building Store in Teluk Kuantan

Currently, the use of computers is very much needed in the process of processing data into information needed by companies. By implementing a computerized system in a company, it is considered to really help the company in making decisions based on the information produced by the system. The Manggis Mandiri Building Shop is a building shop that is currently developing and operates in the sales of building materials, where data processing of goods and receivables is still done manually and all activity reports on the bookkeeping system are still poorly structured. The obstacles that arise are the time problem where calculating receivables or checking goods data takes too long and also the problem of controlling the stock of available goods which is not very well organized. Therefore, the author designed a web-based application using Php Mysql, Xampp and the Laravel Framework. The source of data obtained is through primary data sources and data collection techniques are carried out by means of observation, interviews and documentation. It is hoped that this system can make it easier for Manggis Mandiri stores to run their business and gain profits amidst a lot of competition. As a result of the research, this application has met the system requirements needed such as recording receivables, stock of goods, reporting goods in and goods out.

PEMBERDAYAAN UMKM DESA LENGGAHSARI MELALUI EDUKASI PEMBUKUAN KEUANGAN

MSMEs play a role as a source of income for the community, fulfilment of goods and services, creation of jobs, and increasing added value so as to reduce poverty and economic growth. However, there are also crucial problems that are often found in MSME actors in Indonesia, namely the problem of financial bookkeeping. This is due to the fact that there are still many MSME actors who have not implemented financial bookkeeping in the businesses they run. In Lenggahsari Village, it is known that the dominant population works as farmers and traders. Many MSME players in Lenggahsari village who have run their businesses still have not implemented financial bookkeeping in the businesses they run. Therefore, the implementation of community service is carried out with the aim of increasing the understanding of MSME actors to implement a financial bookkeeping system so that business records run well. The method used in this service applies the method of community socialisation and training. The results of community service show that MSME actors already have a good understanding of the financial bookkeeping system and business operations.

Exploring financial literacy education strategies based on small- and micro-enterprise business practices

Purpose: This study explored the nature of business practices of small- and micro-enterprises within the South African context to propose recommendations for financial literacy education strategies.Design/methodology/approach: The data collection technique used for this qualitative study included semi-structured in-depth interviews with a case study of 10 small- and micro-enterprise owners who collectively trade within five of the nine South African provinces.Findings/results: Small- and micro-enterprises do not need to differ significantly because the respective business practice themes identified are relevant within both contexts. Both category enterprises make use of a cash basis system, generally have inventory management systems in place and do not have sophisticated financial planning practices. The micro-enterprises studied do not have business plans or accurate pricing strategies and cash management is a concern. The small-enterprise participants generally did not show interest in competitors and their enterprises had more sophisticated bookkeeping practices in place than micro-enterprises.Practical implications: Financial literacy education strategies for the owners should focus on providing guidance on tax matters, significance of business plans and how to prepare them, debtors management strategies, inventory management strategies, and a basic bookkeeping system that evolves from the cash basis of accounting to the accrual basis of accounting. It should also aim to educate owners on the importance of financial planning and risk management.Originality/value: This research provides an evidence-based description of the characteristics of South African small- and micro-enterprises, which could prove valuable in developing future owner financial literacy education programmes as well as other support strategies targeted at this audience.

Sosialisasi Penyusunan Laporan Keuangan UMKM

The socialization activity for preparing financial reports among MSME players aims to provide understanding and increase knowledge of methods for preparing financial reports. This activity was carried out in Sanrobone village, Takalar district, South Sulawesi. This socialization activity was carried out in collaboration with STIEM Bongaya Makassar with the Sanrobone village government, Takalar and was attended by 15 business actors. The method of implementing activities is carried out by conducting short training and assistance in preparing financial reports in particular. Based on the results of the activities that have been described, the conclusion from the community service activities is that the development of MSMEs has gone well and the existence of MSMEs has provided many benefits to the local community. There are several obstacles in managing the business, namely the ability of actors is still low, the market share of goods/services is low. UMKM production is still limited, there is a lack of capital, they do not have a good bookkeeping system. Training activities provide benefits in increasing the ability and ease in managing UMKM finances. Follow-up activities are expected to be more technical in the form of training and technical guidance related to the preparation of UMKM financial reports, both in terms of manual or application-based.

Keterangan Pelatihan Pembukuan, Pencatatan Dan Pelaporan Keuangan Sederhana Menuju Entrepreneur Modern, Inovatif Dan Unggul Kepada Karang Taruna

Karang Taruna as a social organization as well as a forum and means for the development of every member of society which grows and develops on the basis of social awareness and responsibility from, by and for the community, especially the young generation in the village/sub-district area, is primarily engaged in the field of social welfare business." Karang Taruna Pasir Jaya is still under the auspices of the Village, so it receives funding every year from the Village government. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. Through this community service activity, it is hoped that the community, especially youth organizations, will understand the concept and meaning of the Cash Book, namely a financial journal containing records of cash receipts and payments, as well as understand the benefits of the Cash Book. This activity is carried out through outreach, training and mentoring to members of the Pasir Jaya Youth Organization. Based on the Community Service activities that have been carried out, there were participants who were able to understand 75% of the material. The result of this service activity is to increase the knowledge of the community, especially youth organizations, about the bookkeeping system, recording daily transactions so that the business carried out can provide the expected profits.

Portrait of MSME Tourism Financial Management in Sekotong District

Efforts to manage finances for business actors are significant, including tourism MSMEs in Sekotong District. The purpose of this study is to find out how the practice of financial management has been carried out by tourism MSME actors in Sekotong District. This study uses descriptive qualitative research through interviews. Several other sources, such as books and journals, support this study's data. Semi-structured and open-ended interview questions were used as a guide for face-to-face interviews and were recorded with a voice recorder. This study found that only one (1) MSME actor, the lodging business, carried out structured financial management. Meanwhile, the other two (2) MSME actors, namely the Travel Agent and Restaurant businesses, needed to conduct financial management in a structured manner. It is motivated by several factors, namely the lack of knowledge of MSME actors in bookkeeping and the perceived benefits of implementing a bookkeeping system in their respective businesses.

Utilization Of Bookkeeping Applications as Manual Bookkeeping Solutions On CV. AJM

Bookkeeping is something that business actors must apply. Bookkeeping can be done both manually and computerized. In the development of an increasingly advanced era, the role of technology certainly has a major influence in the business world, especially in processing company financial data. In recording transactions, a computerized system is needed to make it easier for companies to record and the need to present a fast and accurate financial statement. This study aims to analyze what problems are often faced by CV AJM while implementing a manual bookkeeping system and providing solutions to these problems. The research method used is descriptive qualitative based on primary data sources and secondary data obtained by conducting field research. The result of this study is to explain good financial document filing, recording of financial statements, and guidelines for using accounting bookkeeping applications that can help CV AJM manage business activities. So that with this computerized bookkeeping can help workers quickly and accurately; later, business owners can use these financial statements as study material to analyze their business and be able to maintain their business in the future.

ACCOUNTING SYSTEM AND FINANCIAL MANAGEMENT ACCOUNTABILITY VILLAGE OWNED ENTERPRISES (BUMDes)“MITRA KARYA SEJAHTERA”TOAPAYA SELATAN VILLAGE BINTAN DISTRICT

Village Owned Enterprises Mitra Karya Sejahtera South Toapaya Village, Bintan Regency in terms of accounting system practices are still very simple and cannot present proper financial reporting so that financial accountability is still considered very weak. This study was obtained through interviews with administrators responsible for managing financial statements. The collected data is reduced and reanalyzed for conclusions The results show that 1) Bumdes' financial management uses a simple bookkeeping system and does not yet reflect systematic financial reporting, 2) Financial statements have not been accountable and present appropriate information 3) the financial information of Bumdes is not in accordance with the principles of accountability, 4) The level of knowledge of financial managers on accounting is still lacking causing inaccuracies in financial statements. Based on this research, it is hoped that it can be a means of evaluation for BUMDes Village-Owned Enterprises Mitra Karya Sejahtera, besides that it can be used as material for scientific studies to add insight into the accountability of financial statement management in BUMDes.

Open ledger sustainability accounting for community forests: the case of Qingshui river society of southwest China in the 18th-19th centuries

PurposeThis article intends to explore the sustainability accounting practices that emerge from the business of artificial forestry in the Qingshui River society of southwest China in the 18th-19th centuries.Design/methodology/approachUsing a historical approach, we set out to discuss the systematic use of “folk contract” as a tool of tracing accountability in timber trading and in the collective management of community forests in this region, based on the archives of Qingshui River Manuscripts.FindingsThe findings indicate that active transactions of small forest plots facilitated by the prevalent use of folk contracts allow both the landlords and the tenants to easily acquire cashflow needed any time before the harvest, and in turn prevent premature logging and deforestation for crop farming. An “open ledger” bookkeeping system emerged from the extensive contracting practices guarantees the functioning of a dualistic accountability system, where both market value of timbers and “face” value of community members' reputation are preserved for long-term sustainability of local economy, society and ecological environment.Originality/valueFrom the perspective of economic anthropology, this study forms the link between the folk contract practice in sustainable forestry of the Qingshui River society and the emancipatory accounting literature.