Cash Disbursements Research Articles

Financial Statement Design at Aura Taylor Business in Talaud Islands Regency

This research aims to apply the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) and design financial statements for the Aura Taylor business using accounting software, specifically Microsoft Excel. The research utilizes a descriptive qualitative method, providing solutions regarding the use of Microsoft Excel software in preparing financial statements. The main instrument is the researchers themselves, with additional instruments including interview sheets and transaction documentation from the Aura Taylor business. This research shows that the entity has not yet applied the Financial Accounting Standards for Micro, Small, and Medium Enterprises. The financial recording process is still manual, consisting of cash receipts and cash disbursement records. The design of Aura Taylor's financial statements is created using functions, formulas, and menus in Microsoft Excel, forming a system comprising menus and submenus. The submenus include chart of accounts, general journal, ledger, worksheet, and financial statements which consist of the statement of financial position, income statement, and notes to the financial statements.

The Impact of Rice Tariffication Law on Rice Farmer Income and Occupational Choice: A Microsimulation Approach

Purpose: This study was conducted to provide an ex-ante analysis of the impact of the Rice Tariffication Law (RTL) on rice farmers' income and occupation preferences. The study aims to determine how much increased in terms of total income before and after the implementation of RTL. Moreover the research aims to determine if how many farmers will shift to any industry after the implementation of RTL. Methodology: Using microsimulation modeling and logistic regression a microdata from the 2018 Family Income and Expenditure Survey (FIES) were used to simulate changes in total income and household-level expenditures. Findings: It was found that households whose heads were involved in agricultural activities and had more years of education had the highest income in the 2018 FIES. In the microsimulation model, it was observed that the implementation of the Rice Tariffication Law resulted in a noteworthy 52% increase in the total income of rice farmers who were recipients of the law, while non-recipients experienced a negative 19% change in their income. Moreover, an estimated 3,000 non-rice farmers transitioned to rice farming as income increased in rice farming activities. Unique Contribution to Theory, Practice and Policy: This study recommends the effective allocation and implementation of the Rice Competitiveness Enhancement Fund (RCEF) to benefit rice farmer recipients and promote inclusive growth for our farmers. Government institutions should promote microfinancing and strengthen cooperative systems to aid in the allocation of cash disbursement. The establishment of community-based offices focusing on the RCEF program will ensure that the program is accessible to farmers. Additionally, RCEF credit assistance should be considered for future study to assess the government's efficiency in implementing the program and whether the allocated fund is sufficient for all rice farmers in the country.

Analisis Sistem Informasi Akuntansi Penerimaan Kas dan Pengeluaran Kas pada PT Amaly Mitra Abadi Sulawesi di Kota Makassar

This research aims to determine the application of the cash receipts and cash disbursements accounting information system of PT Amaly Mitra Abadi Sulawesiand to determine the problems in the implementation of the cash receipts and cashdisbursements accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data with data collection techniques carried out using documentation and interviews. The results of this research indicate that the implementation of the cash receipts and cash disbursements accounting information system carried out by PT Amaly Mitra Abadi Sulawesi has been implemented effectively. Problems in the implementationof the accounting information system for cash receipts and cash disbursements at PT Amaly Mitra Abadi Sulawesi, there is no clarity regarding the division of tasksbetween the marketing and operational departments.

Fluctuating Fund-Balance System as Control of Petty Cash Disbursements Based on Accounting Information System

Fluctuating Fund-Balance System as Control of Petty Cash Disbursements Based on Accounting Information System

Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara

This research aims to find out about how the accounting information system for cash receipts and disbursements at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra and to find out how the process of recording the accounting information system for cash receipts and disbursements at PT. Indonesian Railways (Persero) Divre I North Sumatra. The method used in this research is a descriptive qualitative research method. The data collection techniques used were observation, interviews and documentation. The recording system used at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra uses the SAP (System Application and Processing) application. The SAP system itself has many advantages, both in terms of financial reports which are automatically separated so there is no need to separate financial reports manually. Procedure for Recording PT Cash Receipts. Kereta Api Indonesia has been running well in accordance with the company's general cash receipts system. Source of cash receipts PT. KAI Head Office obtained from providing services from selling train tickets and renting fixed assets. However, there are obstacles in this procedure which have not been implemented optimally, giving rise to differences in bank accounts and in evidence of Cash Receipt Analysis due to recording errors that occurred in the PT accounting unit. KAI. PT. Cash Disbursement Recording Procedure. If seen from its implementation, Indonesian Railways is in accordance with the cash disbursement system and is running well. PT cash disbursements. KAI Head Office is used to finance the company's operational activities. However, there are obstacles that occur during the recording process, in this case not all transactions received at the accounting unit are recorded regularly/daily so that recording errors and calculation differences still occur.

IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) PENGELOLAAN SPARE PART PADA PT. ABADI PRATAMA INDUSTRI

The focus of this research is to determine how to implement Enterprise Resource Planning (ERP) Spare Part Management at PT. Abadi Pratama Industri. This research uses descriptive research type. The data sources used in this research are primary and secondary data. To obtain information that is relevant to the problems discussed, the author uses information gathering methods such as observation, interviews, documentation and literature. Based on the results of the Spare Part Management research before using the Enterprise Resource Planning (ERP) network procedures on cash disbursement are still carried out by the same function, the related documents are incomplete and made manually and the financial statements made are not separate and there are no document numbering. Spare Part Management after using the Enterprise Resource Planning (ERP) network procedures for cash disbursement carried out by different functions, the related documents are in accordance with the procedures and are created automatically based on the system and the financial reports that have been made are separate and there are document numbe rs generated by the system ERP. ERP implementation of spare part management at PT. Abadi Pratama Industri as a whole shows better results and is in accordance with the procedure.

Analisis sistem pengendalian internal prosedur pengeluaran kas: COSO ICIF 2013

Financial management plays a crucial role in the survival and growth of companies. Cash disbursement is a common transaction in companies, necessitating effective internal control systems to prevent fraud or misappropriation. This study aims to analyze the internal control system and evaluate the internal control system over cash disbursements at PT WE, a mining consulting company in Yogyakarta. The research method used is descriptive-evaluative with a qualitative approach. Data were collected through direct observation and interviews with relevant staff. Evaluation was conducted based on the 17 principles within the five main components of the COSO Internal Control—Integrated Framework 2013. The results indicate that PT WE has implemented some internal control principles effectively, but there are still weaknesses in interdepartmental coordination, risk identification, and cash disbursement procedures. Based on the findings, it is recommended that PT WE improve coordination and communication between departments, systematically identify risks, and enhance cash disbursement procedures by establishing clear protocols, segregating related tasks, and periodically evaluating the internal control system.

SISTEM AKUNTANSI PENGELUARAN KAS PADA PT PRATAMA MITRA SEJATI JAKARTA

A company implements an internal control system to support running its business. The application of the accounting system is applied according to the situation faced in assisting the company in providing the data and information needed by management in making decisions, carrying out supervision and operating the company efficiently. One system that requires extra supervision is cash. Cash requires special attention, because it is easily transferable and ownership cannot be proven, therefore internal control over cash disbursements is required. The formulation of the problem put forward in this paper is about the accounting system for cash disbursements at PT Pratama Mitra Sejati Jakarta. This research aims to determine the accounting information system, especially the existing cash receipts system of PT. Pratama Mitra Sejati Jakarta with the company's theory and SOP. This research uses qualitative research using data collection techniques and literature and field studies by means of observation and interviews. The results of the research carried out can be concluded that PT. Pratama Mitra Sejati Jakarta has a fairly good Cash Disbursement Accounting System.

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.

Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Dalam Rangka Untuk Pengendalian Internal

This study aims to determine the analysis of the application of the accounting information system for cash receipts and disbursements in the context of internal control at CV. Trikarya Cakra Perkasa. The data analysis technique used in this research is qualitative analysis technique in explaining the descriptions of data related to the accounting information system for cash receipts and disbursements. The results of the research obtained are CV. Trikarya Cakra Perkasa has an internal control system that is already running well, with the warehouse function in cash receipts and the existence of Cash Expenditure Request recap documents in cash disbursements. The organizational structure created by the company is clear, specifying the responsibilities, authorities, and relationships between sections for each position holder, directly related to employees involved in implementing, controlling, and verifying the company's operational activities.

Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Sekarsari Florist Surabaya City

This research investigates the challenges faced by small and medium enterprises in preparing financial reports based on SAK-EMKM. Using a qualitative descriptive approach, researchers conducted interviews and field observations of the owners of Sekarsari Florist. The research results show that the MSME Sekarsari Flower Shop in Surabaya City has not implemented SAK-EMKM because the owner of the Sekarsari Flower Shop does not know and understand the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Apart from that, they also do not understand the benefits of implementing SAK-EMKM. Obstacles faced by Sekarsari Florist include the lack of socialization and owner knowledge regarding SAK-EMKM. The financial reports prepared by Sekarsari Florist so far are still prepared manually and simply, only in the form of recording cash income from sales and cash disbursements to determine profits and losses in a certain period.

Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.

Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun Pada PT XYZ (Persero) Cabang Yogyakarta

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

Cash Disbursement Accounting Systems and Procedures from a Sharia Accounting Perspective

Association financial systems require bookkeeping data to handle administrative and financial issues. This system is a collection of elements that are interrelated, have the same function and purpose, and were created to handle something that happens regularly. This system processes data (input) into data (output) in the form of financial reports. This research aims to analyze the implementation of the cash disbursement system and procedures at the Health Office of Medan City. The study focuses on the challenges of implementing the financial system, dynamic regulatory changes, and technological aspects that may affect financial management efficiency. Using a qualitative descriptive and quantitative survey method, observations, interviews, and document analysis were conducted to gain an in-depth understanding of the financial system's implementation in the Health Office. The research results classify several stages in cash disbursement and identify obstacles and potential improvements in the process and must comply with sharia accounting principles in the form of fairness, transparency and accountability. This study is expected to make a positive contribution to enhancing financial management efficiency and transparency in the healthcare sector.

CREATION OF A PETTY CASH MANAGEMENT INFORMATION SYSTEM BASED ON MICROSOFT ACCESS IN THE MARKETING AND SALES DIVISION OF PT PINDAD

PT Pindad is a state-owned company engaged in the production of defense equipment. This company has three branch offices spread throughout Indonesia, one of which is located in Bandung. The Bandung branch of PT Pindad has various divisions, one of which is the Marketing and Sales Division. in the Marketing and Sales Division, in managing petty cash, they still use Microsoft Excel, which still has some drawbacks, namely the recording process still has to be recorded three times, namely having to record petty cash vouchers per transaction, then it is recorded back into the book of recording receipts and disbursements of temporary petty cash. After recording the receipt and disbursement of temporary petty cash from the record book, it is then recorded back into the petty cash report book, so it takes quite a long time. Filling in petty cash vouchers is still filled in manually. Evidence of petty cash disbursements in the form of receipts, notes and receipts are kept in drawers and scattered around, so if needed it takes a long time to find the evidence. Based on these problems, a petty cash management information system based on Microsoft Access was designed to make it easier for employees to manage petty cash. After testing, it was found that creating a petty cash management information system can make it easier for petty cash holders to manage petty cash.

Analisis Sistem Informasi Akuntansi Terhadap Pengeluaran Kas Pada PT PP (Persero) TBK (Proyek Trans Sumatera Tol Indrapura-Kisaran)

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

Analisis Pengendalian Intern Pengeluaran Kas Pada PT. Aplikanusa Lintasarta Medan

This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.

Perancangan SOP Pengendalian Internal Pada PT.Gading Abadi Semesta

Internal company control is very necessary in every company so that its management can be better. This community service activity (PKM) carried out at PT Gading Abadi Semesta aims to realize better company management and management by implementing internal control SOPs. The methods used were observation, interviews, and documentation so that the results obtained were carried out by socializing the implementation of SOPs to employees. The conclusion regarding the output achieved in community service activities (PKM) is that standard operating procedures (SOP) for cash disbursements and cash receipts are created, so that every cash receipt and disbursement is recorded clearly and archived properly. And the existence of standard operating procedures (SOP) for product inventory makes stock recording much neater than before and with minimal shortages. The implementation process is carried out and followed by employees in accordance with the rules and regulations written in the Standard Operating Procedure (SOP).

Resources, Events & Agents (REA) Sebagai Solusi Pada Siklus Pendapatan & Pengeluaran Kas : Tinjauan Empiris

Purpose: This writing aims to solve problems in one of the cycles in the accounting information system with the REA data model so that the management of the income and cash disbursement cycle is more effective and efficient.
 Method: Using qualitative methods with a case approach that occurred in the company. Primary data by conducting interviews with the object under study. As well as secondary data by documenting matters related to the income and expenditure cycle. Result: The results of the research are that the implementation of the income cycle has been running according to the specified function. However, the expenditure cycle is not running adequately. It is recommended for the application of cycles, companies can make plans for company goods and adjust cash records with established accounting standards. The cycle of income and cash disbursements in the documentation of cash receipts and cash outflows is not sequential, in which case it is recommended that the company plan a list of company goods and record cash in accordance with operating standards and procedures (SOP) and accounting standards and is equipped with regulations regarding punishment for office facilities misused by employees.
 Contribution: This research contributes to understanding the implementation and design of an accounting information system for the income and cash disbursement cycle using real data models in organizations.
 Limitation: The implementation of the Accounting Information System only covers the Revenue and Cash Expenditure cycles of the company that have been running so far.

Effect of Internal Audit of Cash Disbursements on Internal Control of Cash Disbursements

The present research investigates the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within a poultry farming enterprise in Bandung. This study aims to examine and assess the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within the broiler chicken farming industry. The research methodology employed in this study is quantitative, involving gathering data through the distribution of questionnaires and subsequent statistical analysis. The study population comprises personnel engaged in the organization's financial operations and internal control procedures. The study's results suggest that Internal Cash Audit remarkably affects the Internal Control of Cash Expenditure. By conducting a comprehensive analysis of cash expenditure transactions and associated documentation, internal auditors can detect any discrepancies or irregularities that could potentially jeopardize the organization. Furthermore, the research emphasizes the significance of deploying efficient internal control mechanisms to guarantee precise and regulated cash outflows. The findings of this study enhance comprehension of the correlation between Internal Cash Audit and the Internal Control of Cash Expenditure within the distinct setting of the poultry farming sector. The study's results may guide the organization's leadership in enhancing its internal control mechanisms and maximizing the efficiency of its Internal Cash Audit procedures.