Cash Book Research Articles

Perancangan dan Implementasi Sistem Informasi Berbasis Website pada Toko Sembako Sayur Amanah

In the midst of the rapid development of digital technology, various business sectors, including the trade sector, have begun to adopt digital-based information systems to improve operational efficiency and effectiveness. Toko Sembako Sayur Amanah currently still relies on a manual system for recording transactions, managing stock items, and financial reporting using a cash book. This manual system causes the sales process to be inefficient, time-consuming, and prone to errors such as misrecording or data loss. In addition, the manual system is unable to meet the needs of customers who have limited time and makes it difficult to manage transactions and stock items effectively. To overcome these problems, this research aims to design and implement a website-based information system using the Waterfall method, which includes requirements analysis, system design, implementation, and system testing. Testing is carried out with a Black-box Testing approach to ensure the suitability of system functionality with predetermined needs. The test results show that the developed system has succeeded in increasing the efficiency of managing categories and goods by the admin and making it easier for customers to place orders and make payments online. This research is expected to be a reference for the development of similar systems in other grocery stores with the potential to increase competitiveness in an increasingly competitive market. As a follow-up, this research opens up opportunities for further development, such as integration with mobile applications or more sophisticated inventory management systems.

Analisis Kebutuhan Pengguna Untuk Perancangan Aplikasi Database Laporan Keuangan Dengan Menggunakan Microsoft Access untuk UMKM

Based on the observations conducted in the field, the financial recording in the company under study is still performed using a manual method, specifically through handwritten entries in a cash book. This recording process is limited to cash flow management, which includes tracking incoming and outgoing funds. To evaluate the availability of goods for purchase or sale, the business owner conducts physical checks at the storage location. Consequently, each transaction requires additional time for verification. In some cases, the owner is unaware that the requested inventory has run out during a sales transaction. This situation poses a significant obstacle for the owner in managing business operations. In response to the findings and issues faced, a simple accounting recording method that can directly generate financial reports using Microsoft Access is necessary. This research adopts a qualitative approach to gain a comprehensive understanding of user needs. The methods employed include interviews with the owner and analysis of the collected data and information. The study is conducted on a small and medium-sized enterprise (SME) in Padang that still utilizes a simple financial recording system. The outcome of this research is the creation of a database application for preparing financial reports designed according to user analysis needs

Administration of Insil Baru Village, Passi Timur Sub-district, Bolaang Mangondow Regency

This research aims to analyze and describe the administration of the new village government. The research method used is descriptive qualitative. The number of informants in this study was 5 people. Data collection uses observation, interview and documentation techniques. Data analysis through data reduction, data presentation and drawing conclusions. The research results show that based on research conducted by researchers, it can be concluded that not everything can be implemented. Among them are 27 village administrations according to PERMENDAGRI No. 47 of 2016 and it was found that there are 3 village administrations that have not been implemented, namely the development activity book, development results inventory book and activity support cash book. The cause of the obstacles to implementing this administration is the lack of technical guidance from the government districts about how they should manage village administration, then the lack of tools needed to manage village administration.

Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.

O PLANEJAMENTO TRIBUTÁRIO DO PRODUTOR RURAL PESSOA FÍSICA: UMA ANÁLISE SOBRE A EVASÃO FISCAL

The agribusiness is one of the most relevant sectors in the economy. In 2022, it represented 24.3% of the Brazilian GDP. Due to its complex production chain, the stage within the gate is essential, as it represents rural activities focused on agriculture and livestock farming. In these activities, rural producers make crucial decisions related to plant and animal production and the allocation of resources for these activities. The general objective of this study is to present tax planning for individual rural producers within the gate as a strategy to avoid the hypothesis of tax evasion. To achieve this, the specific objectives are to conceptualize tax planning applied to individual rural producers, present the strategic use of tax planning for individual rural producers within the gate, and analyze tax evasion by individual rural producers. The methodological approach is based on logical-semantic constructivism, being a qualitative study with bibliographic, legal, and documentary research as instruments. As results, tax planning, or fiscal avoidance, was conceptualized as a strategic tool that uses legal means to reduce the tax burden. As a tool for individual rural producers, it requires continuous effort for its full implementation, as it is embedded in the complex scenario of sector management and taxation. The study also presents tax evasion considering the incidence of Income Tax (IR), Rural Territorial Property Tax (ITR), Circulation of Goods and Services Tax (ICMS), Social Integration Program (PIS), Contribution to Social Security Financing (COFINS), and Rural Worker Assistance Fund (FUNRURAL) on individual rural producers and their ancillary obligations, highlighting the Digital Cash Book of the Rural Producer (LCDPR), eSocial, and EFD-Reinf.

Pendekatan Pemasaran dalam Meningkatkan Efisiensi Pembiayaan Terpadu Pada Pesantren Salafiyah

The purpose of this study is to find out; What is the marketing strategy towards integrated financing management and what are the supporting and inhibiting factors in carrying out the Marketing Strategy towards Integrated Financing Management at the Independent Islamic Boarding School. This study uses a descriptive qualitative research method. The research was conducted at the Independent Islamic Boarding School, Salafiyah Al Miftah Puncu Kediri, East Java. The results of this study; 1) The Marketing Strategy towards Integrated Financing Management at the Independent Islamic Boarding School is carried out through socializing and introduced to the general public. In carrying out integrated financing management, this pesantren uses human resources and existing potential as a source of financing so that it does not require too much money from the government or costs from students who are too expensive. 2) One of the components that support the implementation of the Marketing Strategy towards Integrated Financing Management is budgeting (budget), which includes the preparation of an Expenditure Revenue Budget Plan. The second is accounting. At the Al-Mawaddah Kudus hut, counting is carried out using a postal book (vatebook), invoices, cash books, check sheets, journals, and ledgers. The third, the examination, or examination, still relates to the accountability of the treasurer for the receipt, storage, and payment or surrender of money to the authorities

PKM INTERNASIONAL INDONESIA-MALAYSIA: Mencapai Keuntungan Dalam Membangun Bisnis Analisis Data

As technological developments become more advanced, more and more universities are emerging with computer technology-based study programs. One of them is the Computer Science (Software Engineering) Study Program at Universiti Malaysia Terengganu (UMT). In this study program, students gain several skills and one of them is the ability to carry out data analysis, where these skills have great opportunities in work and business. In running a business, participants need to gain knowledge of management and financial management both in theory and practice, so that the data analysis business they run can achieve profits. Pamulang University and UMT have collaborated in the field of Tridharma of Higher Education with number: 041033/MOU/2021/4158. Based on this, Pamulang University and UMT carry out Community Service (PkM) activities. In this activity, participants gain insight into the key to success in running a data analysis business as well as skills in making simple financial report books consisting of: cash book, income statement and balance sheet.

Pelatihan Penatausahaan Keuangan Pemerintah Desa Bagi Pemerintah Desa Curug Kecamatan Tirto Kabupaten Pekalongan

<p><em>Financial administration of village governments in Indonesia still experiences deficiencies in various aspects. Problems with village government financial administration occurred in Curug Village, Tirto District, Pekalongan Regency. Village Financial Management is strictly regulated in Law Number 6 of 2014. As Implementation Guidelines regarding Law Number 6 of 2014 concerning Villages, Government Regulation Number 43 of 2014 has been stipulated which regulates the Implementing Regulations of Law Number 6 of 2014 concerning Villages. Government Regulation Number 43 of 2014 emphasizes village financial management.</em></p><p><em>Training activities were carried out by presenting material regarding Village Financial Administration followed by questions and answers between resource persons and participants. Through this training activity, it is hoped that the Curug Village Government apparatus, Tirto District, Pekalongan Regency will be able to administer their village finances well so that the Curug Village Government, Tirto District, Pekalongan Regency will be able to apply the principles of Good Governance.</em></p><p><em>Through the implementation of this community service activity, it is hoped that the Curug Village Government apparatus, Tirto District, Pekalongan Regency can increase their understanding of village government financial administration practices, especially the practice of recording village income and expenditure transactions in the General Cash Book and General Cash Assistant Book.</em></p><p><em>Keywords: Governance; finance; village.</em></p>

Unveiling the Utilization, Reporting, and Accountability of Village Fund Allocation

This study delves into the utilization, reporting, and accountability of Village Fund Allocation in Panciro Village. Adopting a phenomenological approach, data were collected through budget realization reports and interviews with village officials. The results reveal that Panciro Village adheres sufficiently to financial management protocols, as evidenced by proper documentation in the cash book and timely submission of reports to higher authorities. However, while current accountability mechanisms are functional, the abstract lacks an in-depth exploration of the specific strategies employed and the challenges faced in ensuring transparency and preventing fund misappropriation. Moreover, the abstract would benefit from contextualizing the findings through comparative analysis with neighboring villages or national standards. Additionally, future research could involve longitudinal studies to evaluate the sustainability of the implemented accountability measures and their long-term impact on village development.

Potential Waste Reduction Through 3R (Reduce, Reuse, and Recycle) in Surabaya City: Focus on East and South Surabaya

Surabaya, the second largest city in Indonesia, faces significant environmental challenges, particularly waste management. To address this issue, the Surabaya City Government, through the Surabaya City Environmental Service (DLH), has introduced an innovative solution: the waste bank program. This practical work aims to evaluate the potential for waste reduction in East Surabaya and South Surabaya using the 3R (Reduce, Reuse, and Recycle) system facilitated by the waste bank program. The waste bank involves the sorting and collecting of recyclable and reusable waste with economic value. Initially, waste sorting was done at the waste bank, but there has been progress. Now, many customers are sorting their waste by type at home. However, some waste bank administrators still need to sort waste on-site due to some customers' inability to do so. The waste bank program also maintains organized weighing and management procedures. All transactions are meticulously recorded in both cash books and passbooks. The results of this program show that waste reduction in active waste banks in East Surabaya and South Surabaya is 0.088%, while the overall waste reduction managed by the Environmental Service (DLH) is 0.571%. To enhance the effectiveness of the waste bank program, it is essential to conduct awareness campaigns to educate the public on the importance of waste management. Additionally, offering rewards to customers could further motivate them to actively participate in the waste bank program.

Transforming Financial Reporting to Improve Accountability through Transparency in the Education Sector

This study examines the implementation of ISAK 35 in financial reporting at SDI Tarbiyatul Ummah, highlighting its significance for transparency and accountability in educational institutions. Through qualitative methods including interviews, observations, and documentation, it was found that the institution only relied on monthly cash book reports, failing to meet ISAK 35 standards. By reconstructing financial statements according to ISAK 35 guidelines, the study demonstrates the importance of adherence to accounting standards for improved transparency and accountability. This research contributes to filling the knowledge gap regarding financial reporting practices in educational institutions and provides recommendations for enhancing financial management practices in line with ISAK 35. Highlights: 1. ISAK 35 ensures transparency in financial reporting.2. Qualitative methods reveal institutional practices.3. Reconstruction enhances transparency and accountability in financial management. Keywords: Financial Reporting, ISAK 35, Educational Institutions, Transparency, Accountability

Peranan Pengelolaan Keuangan Badan Usaha Milik Kampung dalam Meningkatkan Perekonomian Masyarakat Kampung Paya Kulbi

Village development must also be pursued in order to improve the economy towards the quality of life and welfare of the community. One way to accelerate the economic growth of the Village Community is to establish a Village-Owned Enterprise (BUMK). Village-Owned Enterprises (BUMK) have a very important financial management role in the form of Village Funds. The purpose of this study was to determine the role of Financial Management of Village-Owned Enterprises, factors that influence Village-Owned Enterprises and obstacles to Village-Owned Enterprises (BUMK) in improving the economy of Paya Kulbi Village, Karang Baru District. This research method uses a Descriptive Qualitative Approach Research type. Research data collected based on the results of observations, interviews and documentation. Data Analysis Tools used are Data Reduction, Data Presentation and Conclusion Drawing. The results of this study indicate that the financial management of the Baguna Village-Owned Business Entity goes through the Planning stage, which is carried out through the building planning deliberation meeting according to the Basic Budget. Implementation is carried out by making proposals until business activities run. Administration is carried out by writing and recording financial reports in the daily cash book. Financial reporting accountability is carried out twice a year. Supervision is carried out in the form of guidance from the District Office and Datok Penghulu

Analysis of Regional Industrial Business Potential through the Role of Cash Receipt and Expenditure Accounting System in Supporting Cash Internal Control (Case Study of Municipal Waterworks of Tirtasari Binjai City)

This study aims to determine the potential of the regional industrial business through the accounting system for cash receipts and disbursements in supporting internal cash control at Municipal Waterworks of Tirtasari Kota Binjai. The method utilized is descriptive combined with a qualitative approach. The forms of data utilized in this research are primary and secondary, with interview techniques and documentation from the Municipal Waterworks of Tirtasari. One of the industrial businesses that has developed in Binjai City is Municipal Waterworks of Tirtasari, whose role is to provide and distribute clean water to the surrounding community. The accounting system for cash receipts and disbursements at Municipal Waterworks of Tirtasari Kota Binjai is considered to be of good quality, as shown by the research results. The networks that make up the system and related accounting records, along with the functions and documents utilized, are all good in the cash disbursement accounting system. This can be seen from the process of recording accounting in the cash book based on proof of cash out and supporting documents for cash expenditure transactions according to theory. Internal control in this company has not been maximized because the internal checks carried out each year are not carried out suddenly but are still scheduled, as explained in Mulyadi’s theory. This company already uses digital applications for its cash receipts and disbursements accounting system. However, there are still problems that occur in inputting financial data that often experiences errors, this is due to the adjustment of income transferred by the counter and customer relations section, resulting in less support for the level of receipts and disbursements in this company are quite good and issue cash according to necessities only.

Financial Record Keeping and Sustainable Growth of Agribusiness Enterprises in Rwanda: A Case Study of Moozays Dairy and Crop Farm Limited

Maintaining valid financial records is critical to making informed decisions about its operations. With no clear record-keeping incentives, farmers should miss important data on income, expenses, profitability, and financial health. The main objective of this research study was to assess the effects of proper financial record-keeping and sustainable growth of agribusiness enterprises in Rwanda (case study: Moozay’s Dairy and Crop Farm Limited). The specific objectives of this study included assessing the effect of purchase bookkeeping on sustainable growth of agribusiness enterprises in Rwanda, analyzing the effect of sales bookkeeping on sustainable growth of agribusiness enterprises in Rwanda, and determining the effect of cash bookkeeping on sustainable growth of agribusiness enterprises in Rwanda. This study is based on agency theory, double-entry bookkeeping theory, and accounting theory. A mixed-methods research design of descriptive and correlational studies was employed to collect both quantitative and qualitative information for analysis. The primary data were gathered by distributing questionnaires to a randomly chosen group of employees working in the finance department at Moozay's Dairy and Crop Farm Ltd. The targeted population of this study was equal to 100 respondents, and the sample population of this study is equal to 80 respondents. The data analysis procedure involved both quantitative and qualitative processes. Purchase book keeping (β=0.248, t=2.654), sales book keeping (β=0.330, t=3.321), and cash book keeping (β=0.337, t=3.331) indicate that for every one-unit increase in these variables, there is a corresponding increase in the sustainable growth of agribusiness enterprises in Moozay's Dairy and Crop Farm Limited. Furthermore, the significance values (Sig. 0.010, 0.001, 0.001) associated with these financial record-keeping variables are all notably below the typical significance level (0.05), demonstrating their strong statistical significance and emphasizing their significant roles in contributing to the sustainable growth of agribusiness enterprises in Rwanda. Also, the findings showed an R value of 0.855, an R square value of 0.731, and an adjusted R square value of 0.720, which indicates that the model adequately accounts for 73.1% of the variation in project success. Overall, Moozay's Dairy and Crop Farm Limited's research revealed strong agreement among respondents about the significant impact of financial record-keeping, which includes purchase, sales, and cash book keeping, on the sustainable growth of agribusiness enterprises in Rwanda. The study recommended Moozay's Dairy and Crop Farm Limited to provide periodic training and capacity building for staff to enhance cash bookkeeping practices in agribusinesses in Rwanda. Moozay’s Dairy and Crop Farm Ltd. is recommended to set policy action to enforce financial record keeping. Additionally, lawmakers should pass and strictly enforce a law on financial records in agribusinesses and other businesses. Moozay’s Dairy and Crop Farm Ltd. should be highly concerned about purchase bookkeeping as one of the tools to improve and increase its financial performance.

3D-Animated Cartoon Instructional Package and Effective Teaching of Selected Topics in Financial Accounting in Pubic Secondary Schools, South-South, Nigeria

This study was carried out to determine the difference in students’ academic performance in financial accounting when taught using 3D-cartoon animation package and a conventional approach. The selected topics for the study include transaction analysis, accounting equation, cash book and ledger. The research design the researchers adopted for this study was quasi quasi-experimental method and the area of the study was South-South, Nigeria. The population of the study consisted of 242,052. The sample size was 192 and a purposive sampling technique was used for the study. The Financial Accounting Achievement Test (FAAT) was used to collect data for the study. The internal consistency index of .92 was obtained using test-retest. The data were analyzed using mean and standard deviation to answer research questions and ANCOVA to test the null hypotheses at .05 level of significance. Among other recommendations made was that the government should encourage schools to embrace the latest teaching strategies by way of providing the 3D instructional package for use in schools.

PELATIHAN PEMBUATAN CASH REGISTER BAGI PELAKU USAHA UMKM DI WILAYAH WISATA KEK MANDALIKA

The existence of MSMEs in Indonesia has been able to become an important pillar of the national economy for many years by absorbing labor, providing goods needed by the community, and contributing to the country through taxes. However, this does not mean that MSMEs are without obstacles and problems. One of the problems that MSMEs often face is the ability to prepare adequate financial reporting for themselves. The majority of MSMEs still have very little knowledge about bookkeeping, which is very important for the progress and development of MSMEs in the future. For this reason, the training activity on making cash registers for MSME business actors in the Mandalika SEZ area was held with the aim of helping to provide useful knowledge and knowledge for MSME business actors. The direct impact of this cash register training is that MSME business actors can understand how to compile a daily cash book which they need as important information so that they can continue to monitor and control the receipts and expenses of their business.

ANALISIS PENERAPAN AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN ALOKASI DANA DESA DALAM PENCAPAIAN GOOD GOVERNANCE

This research aims to analyze accountability, transparency and community participation in managing Village Fund Allocations in Candiwates Village, Prigen District, Pasuruan Regency in 2022, using a descriptive qualitative approach. with primary data sources and secondary data, using data collection methods through interviews and documentation. The results of the research show that the management of Village Fund Allocations in Candiwates Village is in accordance with the provisions stipulated in Domestic Regulation Number 20 of 2018. However, there are discrepancies in village administration because the recording of receipts and expenditures in the general cash book is carried out every 2-3 months for one report times. Transparency and participation in Candiwates Village is considered adequate from the planning to accountability stages and in accordance with the provisions of Domestic Regulation number 20 of 2018.

Vouching- A Splendid Jewel of Auditing

Vouching is evaluating all the fact based cues i.e invoices, bills, minute records, wage sheet, counterfoils to see whether all the recording in books of accounts are bona-fide or not. Vouching is such a panoramic concept of auditing which meddle with every material thing, as it is done for Cash book, purchase book, sales book, sales return book, debtors ledger, Creditor ledger etc. This paper is regarding what is vouching? , why to resort to vouching is material? , how routine checking and vouching is not same. This paper also tell about what to do & what not to do by the auditor while vouching? The information contained in this paper is collected from different websites and from already published research papers. A special thanks to researchers who already contributed to this study. In today’s era where malfunctions are booming day by day there is need to chop such activities, so that we can get fructiferous consequence of auditing. And solution to this is ‘VOUCHING’ which is splendid Jewel of auditing.

Implementasi Sistem Informasi Akuntansi Dan Administrasi Berbasis Digital

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

Design And Build A Website-Based Accounting Information System With Extreme Programming Methods

The need to use information systems in the digital world is absolutely necessary for a company. With an information system, it will be easier for companies to process data, store data and make decisions. One of the information system implementations that companies need is an accounting information system that regulates cash receipts and disbursements. However, currently there are still many companies that still store their transaction data traditionally using Microsoft Excel and are not yet computerized. Based on data obtained from interviews conducted with a company accountant, it is known that errors occurred when processing data which had an impact on financial reports, namely when inputting data into Microsoft Excel there was still data that was missed, resulting in incorrect financial reports. balance due to errors in recording transactions. By implementing a website-based cash accounting information system, it makes it easier for accountants to collect data in the cash book. This information system was created using the PHP programming language with Laravel as the framework and Extreme Programming as the development method. Extreme Programming was chosen because it requires good and regular communication with the client to adjust system needs. This information system consists of 3 iterations which have a processing time of 32 days. System testing was carried out using User Acceptance Testing with an average percentage obtained of 86.8%. These results can be indicated that the system is running properly and can be understood well by the client or user.