Bookkeeping System Research Articles

Power and Knowledge of Double Entry Bookkeeping System in the Feminism Framework: A Proposal

This paper attempts to explore and reveal the power and knowledge of double-entry bookkeeping system from a different perspective of the feminist framework and to propose new power and knowledge of accounting. Power is defined as the ability of a person to do his own will in social interaction, despite there is a resistance. Accounting as a social science has three powers: the first is the power of resources, the second is the power of process, and the last is the power of meaning. Historically, the power and knowledge of double-entry bookkeeping has been understood as the sexuality of life represented by male energy. So the power- knowledge of accounting represents rationality and masculinity. This narrow accounting understanding is challenged by feminism-radical, liberal, and postmodernism, which see accounting practices as inequality for women. To develop new power and knowledge of accounting, this study used the Hegelian method: thesis-antithesis-and-synthesis of emancipatory accounting. Accounting can be liberated by going beyond accounting itself to a new accounting that is freer than the matter of the norm. Accounting can reflect value other than material and capitalism that is by taking into account the society and environment values. This article proposes that what we need now is not the power-knowledge on rationality, masculinity or even femininity, but the power-knowledge on “self” that can conquer oneself.

Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries

The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the history of an accounting method used in state-owned companies in Russia before the advent of double-entry bookkeeping.

The Roles of Accounting in Agro-Pastoral Settings: The Case of the Landed Estates of Prince Sambiase in the Mid-Eighteenth Century

ABSTRACTInternational literature on agricultural accounting is yet to pay a significant level of attention to the investigation of the roles that accounting can play in the agricultural domain beyond its traditional function of promoting efficiency and rational decision making. Informed by Miller and Power's (2013) analysis of the functions that accounting can have in different socio-institutional contexts, the paper adds to extant literature by studying the roles of accounting in Prince Sambiase's properties, located in Southern Italy, in the mid-eighteenth century. On his lands agricultural and pastoral activities were managed in a semi-feudal setting, combining serfdom and waged labor, barter and monetary exchange, consumption and production. Based on primary and secondary sources, this study focuses on the property lists, inventories, the double-entry bookkeeping system and workers control practices used on Prince Sambiase's estates to document how they were employed as territorializing, adjudicating, mediating and subjectivizing practices.

Rancang Bangun Sistem Pelayanan Jasa Bubut Berbasis Web Pada CV. Sukses Abadi Jaya Tangerang

The development of the world's auto industry that is very significant, promoted demand for spare parts and fitting services. In improving the performance of a company can take advantage of science and information technology. To date CV. The lasting success of this Triumphant doing marketing and promotion with the conventional way i.e. waiting for buyers or service users come in and out of the mouth to the mouth, it needs a breakthrough promotions and delivery information more effectively and efficiently. In the system of bookkeeping results in sales of products and services still use the system manually, that is only written in the great book. In this case the company workshop lathe takes innovation to change the bookkeeping systems still using manual systems into a computerized system for fast and accurate results. Based on the foregoing, required a data processing information system design and means of promotion in the workshop, then writers interested in creating a system of web-based services lathe using the programming language PHP and MySQL with the waterfall method for CV. Successful Perennial Jaya so that later the party workshop will be able to easily do the promotion and inputting data

Inovações Organizacionais e de Negócios Trazidas pelo SPED: Um estudo empírico sobre as perspectivas de contadores e órgãos fiscalizadores

The research described in this article aimed to analyze the perception of accountants and federal and state tax auditing bodies in the metropolitan region of Belo Horizonte, Minas Gerais, on the adoption of the Public Digital Bookkeeping System (SPED). Data collection was done through a survey type research, based on a semi-structured questionnaire with open and closed questions. The results arising from the information of 98 respondents were subjected to quantitative and qualitative analysis, performed by the technique of content analysis. Our findings expand the knowledge on the subject helping to identify that the SPED increased the tax efficiency of the government and brought significant organizational impacts. This required that companies innovate in their corporate and business processes. All in all, the research findings show that SPED: (i) can be considered a milestone of the ’digital age’, (ii) represents a technological breakthrough which modernized the system of fiscal controls, (iii) led innovation in the practices of taxing and accounting bookkeeping, (iv) increased government access to business information, (v) caused cultural changes, (vi) required learning new methodologies and technologies, (vii) promoted improvements in compliance with accessory tax obligations, (viii) reduced the tax evasion and (ix) increased the revenues of the Government. It was also found that accountants and regulatory agencies need to better prepare for the use of SPED, which is an organizational and business innovation that is here to stay.

DESAIN APLIKASI B2B SISTEM MANAJEMEN PERGUDANGAN DALAM PENUNJANG KEPUTUSAN BISNIS

Warehousing data processing based on products entering and leaving the expedition in Super Tata Raya Steel companies has several obstacles in the delivery of information. Data management carried out by the warehouse section of the company is still manual, especially in terms of the recording and bookkeeping system of product receipts and shipments. In dealing with these problems, this research uses several stages among observation, analysis, planning and design methods with object-oriented approaches that use UML (Unified Modeling Language). So that this research can develop it into a system design in the form of web-based applications using the PHP and MySQL programming languages. The existence of a new system aims to support business-to-business between the expedition services with the company and to reduce the occurrence of errors during warehousing data processing then data management becomes faster and more accurate so that the resulting report is in accordance with the existing data. Therefore, this research can be used as a support for the leadership's decision in determining business patterns in the warehousing sector, so management of company services become effective and efficient

Methodology to Design a Green Multi-dimensional Bookkeeping System for Creating Environmental Conscious Society

Methodology to Design a Green Multi-dimensional Bookkeeping System for Creating Environmental Conscious Society

Potret Kinerja UMKM Sepatu Di Bogor Dalam Berkompetisi Pada Perekonomian Di Indonesia

The contribution of the micro, small and medium enterprises sector to gross domestic product increased from 57.84 percent to 60.34 percent in the last five years. Uptake of labor in this sector also increased, from 96.99 percent to 97.22 percent in the same period. (http://www.kemenperin.go.id, 2018), Problems with MSMEs vary, especially for shoe MSMEs.
 The purpose of this study, 1) What is the performance of MSME shoes in Bogor; 2) What is the model of coaching that can be developed for MSME actors
 The results of the study show that 1) based on evaluation it is known that the attributes of the production process, production equipment, production control, buildings and facilities, markets, quality standardization, business management, capital, and promotion require improvement. Difficulties in terms of capital make the company still survive with conventional and manual technology, so that production capacity is also relatively limited. In addition, the company's bookkeeping system is still directly controlled by the owner of the company. 2) Shoe MSMEs need guidance in terms of production processes and production facilities. As well as assistance in terms of developing market share both domestically and abroad and developing promotions so that products are more widely known

The Impact of Technology on the Innovation of Alumunium Products in Sawan District Buleleng Bali Indonesia

Bali as a tourism area has craft centers scattered in various districts. One of the handicrafts that is the flagship product in Bali is aluminum craft based in Menyali Village, Sawan District, Buleleng Regency. Mr. Gex Aluminum and Candra Art are two groups of craftsmen who produce aluminum on a home industry basis. The existence of this business must get attention and support for the success of the people's economic program in order to improve the economy, the entrepreneurial spirit of the youth and to reduce the level of urbanization. The workforce used by this group is mostly students to fill their spare time (part time) and vacation. Despite having a high number of requests, these two business groups have not been able to produce optimally because the equipment used is still in limited space and the product processing process is still manual. In addition, the layout (layout) of the production process has not been arranged, accounting bookkeeping system has not been done regularly and regularly, the owner has not made payments and tax reporting, product marketing is still limited, the product does not have a name or logo. The main impact of all these problems is that the production process cannot be carried out effectively and efficiently, because products that are in accordance with standards cannot be maximally produced.
 Based on the priority of the existing problems, the solution that can be offered through this program is to apply technology with the help of grinding, welding, cutting of NRT and concrete iron cutting tools for efficiency and creating molds to produce product innovations, rearranging production space and equipment , designing Standard Operating Procedures (SOPs), training in preparing financial reports, mentoring tax reporting, designing business card designs, websites and catalogs and designing product logos produced. With the implementation of this service program the expected output target is an increase in production according to the standard of 100%, lay out according to the production process, has two types of SOPs, is able to prepare financial statements, able to report tax on a self-assessment basis, has a business card, product catalog, and website and the product produced contains the business logo. In essence this service is expected to be able to improve the economy of the community and support the government's efforts to succeed in the people's economy program.

Accounting Record for SMEs Member of “UBER” Cooperation Talangagung, Malang

Knowledge of financial analysis, especially for business activity is very necessary, because by having the knowledge of the SMEs, someone will be able to record his/her business finance and can distinguish business finance, business capital, and personal finance. This is what happens in the SMEs who are members of the cooperation (Kop-Uber) Talangagung Malang. The perpetrators of these SMEs generally do not have the knowledge and ability to book and analyze their business. So they have difficulty to fulfill their obligations and have less participation in cooperation activities. Based on this, this research aims: to know the participation of members of Uber Cooperation, the influence of bookkeeping system on member participation and bookkeeping system required by Uber cooperation members. The method used is descriptive qualitative, by using in-depth interview to cooperation member. The results show that members of the cooperation are active in activities that are non-financial, but less active in activities that are financial. Inactive in the financial sector is caused by a lack of understanding of the need to record business activities.

ASSESSMENT OF THE ECONOMIC EFFICIENCY OF IT APPLICATION AT ENTERPRISES

The article covers theoretical aspects of the necessity of information technologies’ introduction and development at the enterprise. There was substantiated the importance of the introduction of modern information technologies and their influence on the effective activity of the enterprise. There were generalized the conditions and consequences of technologies introduction, the main trends of IT development at enterprises, and possibilities of modern technologies use. The composite analysis of the methods for assessing the efficiency of information technology use conducted made it possible to compile the methods into three groups (methods of financial analysis, methods of qualitative analysis, methods of predictive analysis) and to distinguish their characteristics and possibilities of use. There were considered the most popular structural modules of the corporate information and technological system (CIS) in the world. There was the generalized structural composition of the ERP-system with MRP, SRM, CRM, and CSRM modules. There were determined the main characteristics of IT systems, advantages and disadvantages of integrated CRM modules – customer relationship management system, BI data analysis systems (SAP, Microsoft Dynamics AX, Oracle BI systems), communication management system with SRM providers; 1C: Enterprise 8 – system of bookkeeping and management accounting use and the possibility of their association in CIS as: CSRP Enterprise Resource Planning System (Customer Synchronized Resource Planning). Resource planning technologies are functionally related in such a system, modules of CRM strategies are integrated, interaction with buyers and customers and bookkeeping analysis and accounting are synchronized. The method of economic efficiency determination with the improvement of calculation algorithm is proposed. The main stages of assessing the effectiveness of IT introduction and application at the enterprise can be summarized in three stages: preparation – analysis and assessment of the technology selection; introduction – analysis and assessment of direct costs and substantiation of expediency; implementation – assessment of economic efficiency of application and calculation of intellectual depreciation and possible stepwise modernization of information technology in future. The multiplicity of introduction goals and sources of IT payback requires a differentiated approach to the determination of the criteria for their effectiveness assessment. There was developed an algorithm of determination of the economic efficiency of IT introduction in the activity of the enterprise. The traditional way of profit assessing from the IT introduction does not ensure full consideration of qualitative and strategic efficiency, therefore, it requires additional use of predictive methods that allow supplementing quantitative calculations. The author proposed to calculate the efficiency of introduction, modernization, and use of IT projects, use of scenarios analysis methods, which include the Black-Scholes model and the binomial model for calculating the effectiveness of real options. The author considers the application of the Black-Scholes-Merton model to be the most expedient because, in contrast to the binomial one, it is easier to use but allows obtaining a result with minimal errors, without significant time costs close to the definitions of the binomial model. The use of such a model has already proven effective not only when calculating the effectiveness of real options, but there are also positive results of the study when using them in other areas of analysis. We consider it economically feasible to use methods determined by the author to assess economic efficiency of IT use.

Finansijsko izveštavanje i modaliteti oporezivanja preduzetnika u Republici Srbiji

The basic and burning problem of tax authorities is the taxation of entrepreneurs and the keeping of business books, according to the Law on Income Tax of Citizens, entrepreneurs can conduct business books of simple and dual book keeping. According to the system of simple bookkeeping, keeping of records prescribes business books of income and expenditures, books of fixed assets, and small business books. Book keeping under the dual bookkeeping system includes the balance sheet, the income statement of itg. Taxation of entrepreneurs according to the system of simple bookkeeping is done on real income. In the case of lump-sum taxation, the owner does not keep a business book, but is obliged to keep the revenues that he receives through the business account with the bank. An entrepreneur does not keep a business book, but only a book of traffic, does not compile a tax balance, does not compile an annual financial report, and the tax on income from self-employment pays the decision of the tax authority that brings it at the beginning of the year. The goal of my research is my endeavor to point out the problem that our entrepreneurs have in presenting and insighting the actual business results achieved in one business cycle.

Europeans in the Black Sea Area during the Late Middle Ages: The Genoese Colony of Caffa

The four brief papers following below continue the line of reports on the archival finds of the Western migrants to the Genoese overseas colony of Caffa from outside Liguria in the fourteenth and fifteenth centuries, previously published in Archivio Storico Messinese,1 Rassegna Storica Salernitana,2 Studi Piemontesi,3 Studi veneziani,4 and Atti della Società Ligure di Storia Patria.5 The main sources researched for these studies are Caffae Massariae – the public books of accounts of the treasury of the Commune of Caffa drawn by the officers called massarii. These officers were annually rotated and sent from metropolis (Genoa) to its colony (Caffa). Caffae Massariae reflect money transactions and operations of the treasury in the double-entry bookkeeping system. The sources are stored in the archival section of the Bank of Saint George.6 Since Caffae Massariae quote (directly or indirectly) all those city inhabitants, who did with the administration any kind of financial transaction, they reflect the main flows of Latin migration from the West to the overseas Eastern colonies.

한국의 발생주의･복식부기 정부회계제도의 형성과정 분석 : Kingdon의 다중흐름모형(MSF)을 활용하여

본 연구는 우리나라 정부회계제도 개혁에 대한 필요가 어떻게 관심(Attention)을 받아 발생주의･복식부기 정부회계제도로 산출되었는지에 의문을 제기하여 해당 과정에서 결정을 이끈 주도적인 정책참여자들이 누구인지를 분석하였다. 특히 기존의 정부회계제도 개혁을 다룬 연구들의 한계를 보완하여 제도개혁의 과정을 분석할 수 있는 이론적 틀로 Kingdon의 다중흐름모형(Multiple Streams Framework)을 일부 수정하여 적용하였다. 또한 정부회계제도 개혁을 촉발시킨 요소를 분석한 Lüder의 상황모형은 개혁과 정책결정에 영향을 미친 행위자들의 전략적 반응과 수용의 과정을 간과하고 있으므로 다중흐름 모형의 일부 수정을 통해 환경적 제약이 단순히 개인의 선택을 ‘결정’하는 것이 아니라 능동적인 전략 및 대응이 가능한 개인의 선택에 ‘영향’을 미친다는 합리적 선택 신제도주의의 시각을 기반으로 이를 보완하였다는 데 공헌이 있다. 분석결과, 찬성연합에 속한 행위자들 중 정책 창도자로 대변되는 행위자들은 내･외전문가로 구성된 정부회계기준위원회를 조직하는 전략을 구사하였는데, 특히 경실련은 재무행정 전공교수들로 구성된 예산감시위원회를 조직하여 정부회계제도의 개혁과 활성화를 촉진시킨 것으로 평가되었다. 본 연구는 정책형성의 측면에서 다룬 정부회계제도 개혁의 연구들 중 Kingdon의 다중흐름모형을 통해 분석한 초창기 연구라는 데 의미가 있으며, 모형이 포괄하고 있는 문제의 흐름 등을 통해 사회학적 제도주의 설명에서 관심을 가지는 외부의 광범위한 사회적 맥락에 대한 이해를 기능적 이해와 함께 포괄하여 설명하고 있다.

Peningkatan Kualitas Produk dan Manajemen Usaha Jaket dan Tas Kulit Berbasis IT

Garut city is famous for leather-based products such as jackets, bags, shoes and more. This devotional activity aims to help people who already have business to produce leather jackets and leather bags in the region of Garut, West Java in terms of improving product quality and simple IT-based bookkeeping. . The two partners in this service have the same problem (1) the length of time in producing jackets and bags and the lack of care of the risliting installation (2) does not understand the simple bookkeeping that SMEs should understand, (3) lacks a simple manual or book-based bookkeeping system IT, so it can not measure the financial performance of their business such as calculating profit, calculate inventory of goods or raw materials available, calculate the assets owned. The solutions offered are (1) procurement of cangklong machine tools along with application training, (2) simple bookkeeping training, and (3) procurement of simple IT-based bookkeeping systems and their implementation training. The monitoring activities are conducted in order to monitor the success rate of the planned activities in this service, while the evaluation activities are conducted with a view to seeing the sustainability of the program by business partners, such as whether or not equipment is used to accelerate the process of sewing jackets and leather bags and system implementation simple IT-based bookkeeping. . Keywords: product quality, bookkeeping system, IT

Financial Records Management System for Micro Enterprise

Financial records represent a formal records or written reports of financial activities of an entity to quantify financial performance and financial strength. Most of micro enterprises under Centre for Business and Entrepreneurship (CBER) UTHM is currently using manual records bookkeeping system to keep the financial records. This cause time consuming and human errors. Hence, financial records management system for micro enterprises under CBER is developed. This system is able to simplify invoice records and quotation collection. Financial records management system also can eliminate accounting errors and minimizing records keeping redundancy. The system is developed by using software Brackets, Xampp and PHP programming through agile methodology guide. This system is expected to help micro enterprises to keep track and manage financial records efficiently.

Pacioli's Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry

ABSTRACTThis paper investigates why, in 1494, the Franciscan friar and teacher of mathematics, Luca Pacioli, published an instructional treatise describing the system of double entry bookkeeping. In doing so, it also explores the rhetoric and foundations of double entry through the lens of Pacioli's treatise. Recent findings on Pacioli's life and works, his writings, and the medieval accounting archives are combined to identify how he was inspired by his faith and his humanist beliefs to give all merchants access to the practical mathematics and the bookkeeping they required. The paper finds that Pacioli's teaching method was inspired by Euclid, his Franciscan education, and his humanist beliefs, and that Pacioli reveals a simplicity in the then-unrecognized axiomatic foundation of double entry that has been largely overlooked. The findings represent a paradigm shift in how we perceive Pacioli, his treatise, and double entry.

Competition as a Discovery Procedure in the P ractice of Accounting

Even though they developed separately as two distinct disciplines, there is a complex relationship between accounting and econom-ics. For example: 1) accounting is a means that makes economic calculation possible; it provides the managers, the investors and lenders (current and potential), and the public in general with in-formation that aids them in assessing the profitability and the ap-propriate use of resources of a business. Although mainly histori-cal, accounting information allows them to form an expectation of future performance and hence it is useful for making economic decisions; 2) economics theorizes on the same ele-ments which ac-counting endeavors to measure; 3) the market for financial report-ing, i.e. for the financial statements and other information dis-closed periodically by companies, which is one of the products of an accounting system, is a market like that of any other good or ser-vice and it is therefore subject to the same economic analysis.
 Given this complex relation-ship, there are several paths an eco-nomic work on accounting could take.
 This author will approach his study first by acknowledging that accounting is an evolving institution, one of spontaneous forma-tion that has not yet reached, and probably will never reach, its fi-nal form. Although its form and practice has been subjected to regulation by dif-ferent governments and governmental agencies for centuries, in particular the market for fi-nancial reports of pub-lic companies, that fact does not change its spontaneous character. The author will also argue that competition is underutilized as a discovery procedure in accounting in general and in the prepara-tion of financial reports in particular. As a consequence of govern-ment intervention, better and less expensive ways of serving the consumers of financial reports have not yet been discovered under the current system.
 As an economist and practicing accountant, this author could be tempted to try to prescribe the form and substance of the finan-cial reports. Although admittedly economics could inform a lot about this, and the author does not deny the importance of those investigations for the marketplace of ideas, one of the main conclu-sions of this essay is that one of the tasks of competition is pre-cisely to discover the characteristics of the goods and services that best serve the consumers and hence, to discover the substance and form of the financial reports that best aid the users for their par-ticular ends.
 After this introduction, in the second part of this essay, the au-thor will summarize the conceptions that Friedrich A. Hayek de-veloped and that are relevant for his analysis. In the third part, an elaboration of accounting as a language is provided. In the fourth part, a brief summary of the history of accounting, since the spon-taneous emergence of the double entry bookkeeping system in me-dieval Europe until our times, will be presented, along with the origin and alleged justifications of government intervention in ac-counting. In the fifth part, the author will enumerate some of the problems presented by such intervention. In the sixth part, to con-clude this essay, a general prediction of a free market in accounting services will be presented.
 Financial reporting is a subset of accounting. Usually the same system fulfills several ends such as filling tax statements (tax ac-counting), tracking and allocation of cost elements to different products or services (cost accounting) and the preparation of fi-nancial reports for external users such as current and potential lenders and investors (financial accounting). In this work, the ar-guments are addressed in general to accounting and in particular to financial reporting. When names such as financial reporting, financial reports, financial accounting, external reporting and oth-ers similar are not explicitly mentioned, the arguments should be understood as applying to accounting in general.

The Chinese accounting reformation of the 1930s

ABSTRACTThis study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.

COMPARISON OF LEGAL ENTREPRENEURSHIP FORMS FROM ACCOUNTING POINT OF VIEW IN CONDITIONS OF THE SLOVAK REPUBLIC

Each legal form of entrepreneurship requires the individual approach from the accounting point of view as every entrepreneur subject does not meet the definition of an accounting entity pursuant to the Act on Accounting. The paper´s aim is to compare the legal entrepreneurship forms from accounting point of view and to assess different alternatives of expense verifiability. The theoretical research has been applied for reaching the paper's aim. Basic input materials are legal norms. Generally accepted basic research were used when preparing the article. Based on the results it can be stated that entrepreneurs registered in the Business Register do not have a possibility to select from individual alternatives of keeping the evidence for their management and are obliged to keep the system of double entry bookkeeping. Natural persons are not obliged to register in the Business Register therefore they can select from various possibilities of verification of incurred expenses. One feasibility is presented by the system of double entry bookkeeping or single entry bookkeeping. The systems of keeping tax records or applying fixed expenses are others. The keeping of tax records is less administrative intensive compared to bookkeeping. Keeping of tax records is advantageous for an entrepreneur as he is not the subject of the Act on Accounting while he is not an accounting entity. The easiest alternative for the entrepreneurs is not to verify real incurred expenses but to apply fixed expenses in the amount of 40 % from achieved income.