Cash Sales Research Articles

Methodological Strategy for the Recovery of Overdue Portfolio in the Textile Sector

The overdue portfolio is the accounts receivable that a company has, whose payment date has already expired and has not yet been collected. Its proper management represents a fundamental aspect both in the financial planning and in the entity's growth, as it reflects possible significant risks in its finances. This study aims to propose a strategy for the mitigation of the overdue portfolio and its economic impact on the textile sector. In this sense, it is evident that the null or deficient policies of cash sales or credit, and of the latter in turn of extrajudicial and judicial collection policies, affect the correct presentation of the financial statements, directly affecting the company's economy, which leads to stagnation in production and sales. Therefore, the need to prioritize efficient collection management is corroborated. The descriptive methodology was used through four stages for the interpretive analysis of bibliographic documents. Theoretical methods such as logical history, synthesis analysis, inductive deductive, and empirical were used. Finally, as a result, a reference framework is obtained on which alternatives, and corrective actions can be managed and implemented that will allow the business sector, as well as the accounting, financial and legal areas, to enhance their strengths, for the proper management of sales and the prevention of uncollectible overdue portfolio.

Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay

The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.

Implementation of Internal Control in the Accounting Information System of Credit and Cash Sales at PT Wings Surya in Surabaya

In the current industrial era, there is a lot of emerging competition in technology and information. The increase in information causes the growth of technology to be faster. This study aims to determine whether the application of internal control accounting information systems for credit and cash sales at PT Wings Surya in Surabaya is in accordance with the theory. This research method uses descriptive method. The data collection used were interviews, observations, documentation, and literature studies. The credit and cash sales accounting information system implemented at PT Wings Surya has used a computerized system well. Namely by using the SmartOpr system and SAP System. The results of the study show that the internal control of the credit and cash sales accounting information system at PT Wings Surya in Surabaya is in practice in accordance with existing theory.

Analysis of Revenue Accounting Information Systems at M98 Baby Shop Shop, Bengkulu City

This study aims to analyze the income accounting information system at M98 Baby Shop in Bengkulu City. The data collection method is the interview method. The analytical method used is descriptive analysis with a comparative type. The results show that the income accounting information system, especially cash sales at M98 Baby Shop in Bengkulu City included: related functions, documents used, accounting records used and procedures that formed the system. In the application of income accounting information systems at M98 Baby Shop in Bengkulu City, there is a suitability of related functions and a network of procedures that form the system with the theory presented by Mulyadi, because at M98 Baby Shop in Bengkulu City, there is an income process that starts from the sales process and cash transfers to the bank and there is a separation of responsibilities between functions which is in the M98 Baby Shop in Bengkulu City. For the documents used and the accounting records used, there is a difference between Mulyadi's theory and M98 Baby Shop in Bengkulu City because at M98 Baby Shop in Bengkulu City, there is no journalizing at the time of the transaction because all transactions noted t is computerized with existing programs, and the documents used are not in accordance with Mulyadi's theory because all existing documents are only related to cash sales.

Designing Nonrecognition Rules Under the Internal Revenue Code

Nonrecognition rules are a prominent feature of the income tax laws and are a source of considerable complexity and tax planning. Included among the nonrecognition rules contained in the Internal RevenueCode are provisions applying to like kind exchanges, corporate formations, corporate reorganizations, parent-subsidiary liquidations, and partnership formations and distributions. The policies that arguably support the nonrecognition rules include the familiar trio of tax policy concerns—efficiency, equity, and tax administration. None of these policies, however, provide a strong basis for most of the nonrecognition rules as currently formulated. The efficiency case generally lacks evidentiary support. The equity case is complicated by the fact that the rules operate in a second-best world where the tax base deviates from economic income. And the tax administration argument for the rules, while plausible in theory, is compromised because nonrecognition frequently occurs where there are no valuation and liquidity concerns as a result of the receipt of publicly traded property or the presence of related cash sales. This Article generally dispenses with the efficiency and equity bases for the nonrecognition rules because of the aforementioned flaws. As a result, the similar replacement property factor, which is a product of these rationales for nonrecognition and currently is prominent in most nonrecognition provisions, should be generally discarded. This Article proposes a standard for designing nonrecognition rules that generallyignores the similarities or differences in the relinquished and replacement properties, unless the properties are either identical or possess a very high degree of similarity, and instead takes into account the following:presence of difficult-to-value property, presence of illiquid property, use of rules that are narrowly tailored to common transactional forms that are typically selected for significant non-tax reasons, and adherenceto certain corporate tax policies. This Article then applies this standard as a basis for suggesting revisions to the current nonrecognition rules. Included among the recommended reforms are (1) eliminating nonrecognition for like kind exchanges; (2) eliminating the control requirement for shareholders to receive nonrecognition upon transfers to corporations, but generally taxing shareholders on the transfer or receipt of publicly traded property; and (3) permitting nonrecognition in corporate reorganizations irrespective of satisfying continuity of interest or continuity of business enterprise requirements, but taxing shareholderson the receipt of publicly traded stock. Overall, the recommended approach and reforms should serve to rationalize and simplify the nonrecognition rules contained in the Internal Revenue Code.

CASH SALES MECHANISM AT PT CATUR KOKOH MOBIL NASIONAL SURABAYA

This research aims to describe the accounting system for cash sales of spare parts at PT Catur Kokoh Mobil Nasional Surabaya. The data used are primary data and secondary data, with data collection methods through interviews, observation and documentation. The data analysis technique used in this research is qualitative descriptive analysis. The research results show that the accounting system for cash sales of spare parts at PT Catur Kokoh Mobil Nasional Surabaya is quite good, for example there is no dual function but there is a weakness, namely the absence of inspection by Internal Audit.

ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO

The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.

Internal Control System Analysis of Cash Receiving at Adeeva Hotel, Bengkulu City

The purpose of this study is to determine the internal control system for cash receipts at Hotel Adeeva Bengkulu City, especially cash receipts from cash sales. Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is comparative analysis comparing the theory put forward by Mulyadi Hotel Adeeva Bengkulu City regarding the cash receipt internal control system. The results of this study indicate that the internal control analysis of cash receipts at the Adeeva Hotel, Bengkulu City, is not good enough because there is still no separation of functions and there is an overlap between the existing functions of the front office. The authorization system and recording procedures at the Adeeva Hotel in Bengkulu City are inadequate, because there is a one-way system where the front office still has dual duties as seen from the reception of guests and supervises payments at the cashier. Employ competent Adeeva Hotel, Bengkulu City, has conducted training for new employees and conducted a fairly strict employee selection before being accepted as employees

PENGUATAN PENGELOLAAN BACK OFFICE E-COMMERCE UNTUK PENINGKATAN KAPASITAS UKM DI KOTA SAMARINDA

The low business capacity of SMEs is the result of the majority of SMEs (93.33%) still being managed traditionally. The limited capacity of SMEs can be overcome if SMEs are willing and able to change the way their business is managed, which is still traditionally replaced with web-based information technology, which is able to manage business and transaction processing without limits on space and time, such as the Prestashop back office application system. This application provides 2 types of modules, namely Back Office which consists of purchasing, sales, inventory, cash and bank modules, Front Office which functions as cash sales, so it is very easy to use by SMEs.

The Model of Heavy Industries Profitability

The purpose of this study was to analyze the influence of cash turnover, receivebles turnover and sales on profitability of Astra International registered on Indonesian Stock Exchange within the time span of eight years (2011 to 2018). Methods of data analysis using the classic assumption test, multiple linear regression analysis, F test, and t test. The Finding of this study were cash turnover, receivable turnover,and sales have a simultaneously affect on profitability of Firm, Whereas the two variables, cash turnover and sales had a partially positive affect on profitability of Firm, Meanwhile receivable turnover had a partially negative affect on profitability of Firm. The implication of this study to the firm in facing challenging business conditions is to implement cost efficiency programs that emphasize various innovative steps and at the same time focus on the availability of distribution support, ease of access and guaranteed product and service quality for customers.

The Influence of Internal Control System, Cash Sales On Regional Asset Management Receipts

The internal control system is a process, which is influenced by human resources and information technology systems, which are designed to help an organization achieve a goal. The internal control system is a way to direct, supervise, and measure the resources of a regional financial management apparatus. The purpose of the internal control system is to achieve goals and guarantee or provide accurate financial reports and ensure compliance with laws and regulations. The internal control system, consisting of policies and procedures used in company operations to provide reliable financial information and ensure compliance with applicable laws and regulations. At the regional financial management apparatus level, the objectives of internal control are related to the reliability of financial reports, timely feedback on the achievement of operational and strategic objectives, and compliance with laws and regulations on cash receipts. At a specific transaction level, internal control refers to actions taken to achieve an objective to ensure payment, receipt of cash from third parties for a service that is performed). Internal control system procedures reduce process variations and cash receipt transactions and provide more accurate results. The population in this study were 44 SKPDs in the Skouw Mabo, Skouw, Yambe, Skouw Sae, and Mosso areas, Muara Tami District, Jayapura City. These four areas are the border areas of the Republic of Indonesia and Papua New Guinea. The sample collection method is purposive sampling by taking samples from the regional financial management apparatus. The data analysis technique used in this study was SEM PLS. The results of this study indicate that the internal control system, cash sales affect cash receipts.

Pengaruh Tingkat Perputaran Kas Terhadap Profitabilitas Pada Koperasi Pegawai Republik Indonesia (KPRI) Sumber Makmur

Turnover Cash, receivables and inventories as working capital components can affect the short length of time dependent on working capital fund that will ultimately affect the level of profitability achieved. The higher the turnover rate of cash, accounts receivable and inventory indicating the shorter the time dependent capital in the working capital component. This shows the efficiency in the use of capital that would raise the level of profitability achieved KPRI Sumber Makmur.
 Issues examined in this study were: (1). Is there any influence of cash turnover, accounts receivable and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur 2002-2004?, (2). How much influence the rate of turnover of cash, receivables and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur 2002-2004? This study aims to: (1). To determine whether there is influence of the rate of turnover of cash, receivables and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur years 2002- 2004, and (2). To find out How much influence the rate of turnover of cash, receivables and inventories to profitability on Employee Cooperative Republic of Indonesia (KPRI) Sumber Makmur 2002-2004.
 The population in this study is KPRI Sumber Makmur years 2002- 2004 which amounted to 46 cooperatives. The sampling technique used was purposive sampling (samples intended). The sample in this study is in the form KPRI Financial Statements Balance Sheet and SHU of twelve (12) KPRI Sumber Makmur for three (3) years ie from 2002 to 2004, so that the sample was 36. There are two variables that were examined in this study, namely: (1). Cash Turnover (X) and (2). Profitability Economy (Y). Data collection tool used in this study is documentation. Analysis of data using multiple linear regression analysis.
 The results showed that the rate of turnover of cash, accounts receivable and inventory significantly affect the economic profitability KPRI Sumber Makmur amounted to 76.9%. Variable X partially and simultaneously influence the variable Y. Suggestions to convey to the board and managers should KPRI Sumber Makmur is efficiently manage cash sales, both sales of goods and services to members by improving services and providing goods which vary according to the needs and tastes of consumers, the executives and managers KPRI Sumber Makmur should further pursue lending in the short term so that receivables can return within one period. And for the next researcher to pay attention to other factors that may affect the economic profitability.

Rancang Bangun Sistem Penjualan Tunai dan Penerimaan Kas Berbasis Multiuser

Sales are the main activity to generate profits. Sales and recording procedures that are good and according to company needs can be carried out with a sales accounting system. Cash sales and cash receipts are very important in an agency, because cash is an important asset. In recording sales and cash receipts, this agency still uses manuals. This study designed a system that is able to assist companies in calculating sales and cash receipts. With this cash sales and cash receipt information system, it is hoped that the procurement, sales planning and supervision will be carried out very well. besides that, it can also produce reports that are precise, accurate and efficient.

The Influence of Accounting Information System Cash Sales and Internal Control of Sales Effectiveness

This purpose of this research is to: (1) determine the magnitude of the effect of the cash sales accounting information system on sales effectiveness. (2)determine the magnitude of the effect of internal control on sales effectiveness.The research subject was AUTO2000 Marketing Department of Toyota, the Soekarno Hatta Bandung branch and the object of research was accounting information systems and internal control and sales effectiveness. Data collection techniques used by distributing questionnaires to 35 respondents of Toyota AUTO2000 branch of Soekarno Hatta Bandung. The data obtained were then analyzed using validity test, descriptive method descriptive method, and verification method. The results of statistical testing in the accounting information system has a significant positive effect on sales effectiveness, internal control has a significant effect on sales effectiveness.

Trade Credit Management Strategies in SMEs and the COVID-19 Pandemic—A Case of Poland

Every large or small enterprise needs to have financial liquidity and to be able to generate profits to develop. It is not important in which sector it operates, whether it is a private or public one, but profits and safety are two elements every enterprise is not able to function without. The low performance of these two measures can cause a number of difficulties for managers. To avoid this, leading companies, especially the smallest ones, should optimize the trade credit management policy. Most often, SMEs’ (small and medium-sized enterprises) owners try to work together as part of a group purchasing organization, which positively affects trade credit management. The aim of the paper is to present the trade credit management strategy in Polish group purchasing organizations during the COVID-19 pandemic. The study uses data on the construction sector because it is one of the most important segments of the Polish economy, which is financed to a large extent with trade credit. The paper indicates the mechanisms whose applications allowed SMEs operating in purchasing groups to change trade credit management strategies in such a way that these units could operate calmly and safely in the market. These changes could be observed in purchasing goods with a large reserve, strictly controlling all receivables, switching to cash sales or limiting sales on long-term trade credit. The analysis showed that enterprises changed trade credit management strategies from moderately conservative to highly conservative.

Internal Control System Analysis of Cash Receiving at Adeeva Hotel, Bengkulu City

The purpose of this study is to determine the internal control system for cash receipts at Hotel Adeeva Bengkulu City, especially cash receipts from cash sales. Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is comparative analysis comparing the theory put forward by Mulyadi Hotel Adeeva Bengkulu City regarding the cash receipt internal control system. The results of this study indicate that the internal control analysis of cash receipts at the Adeeva Hotel, Bengkulu City, is not good enough because there is still no separation of functions and there is an overlap between the existing functions of the front office. The authorization system and recording procedures at the Adeeva Hotel in Bengkulu City are inadequate, because there is a one-way system where the front office still has dual duties as seen from the reception of guests and supervises payments at the cashier. Employ competent Adeeva Hotel, Bengkulu City, has conducted training for new employees and conducted a fairly strict employee selection before being accepted as employees.

The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES

The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.

PENGARUH PENJUALAN TUNAI, PENJUALAN KREDIT, DAN PENETAPAN HARGA TERHADAP LABA PENJUALAN PRODUK PIPA SET HD INVERTER 1 PK PADA PT. SUMBER MANDIRI CABANG KENJERAN SURABAYA

PT. Sumber Mandiri Branch Kenjeran Surabaya is one of the distributor company of Spare Part Cooler one of its product is Pipe Set HD Inverter 1 pk. The purpose of this study is to determine whether there is influence of Sales Cash Sales Credit and Pricing on Sales Income Pipe Products Set HD Inverter 1 pk at PT. Sumber Mandiri Kenjeran Branch Surabaya. This type of research is quantitative research using secondary data obtained from PT Sumber Mandiri Kenjeran Branch Surabaya. Data analysis technique in this research is by using multiple regression analysis. This research is backed by technological advancement to encourage the development of cooling spare parts business that is increasing rapidly. To be able to survive the sales outlets refrigerated spare parts are required to maintain sales, both cash sales and credit sales. In keeping with the sale, the refrigerated spare parts sales outlet must have a marketing strategy, sales strategy, pricing strategy. The purpose of using the marketing concept is to improve relationships with customers because a better relationship can lead to sales and increase sales profit. The results of this study indicate that there are partial and simultaneous influence of variable Cash Sales (PT), Sales Credit (PK) and Pricing (PH) on Sales Income (LP) .There is partial influence of variable Cash Sales (PT), Credit Sales (PK) and Pricing (PH) on Sales Income (LP). Because the significance value in the t test of each variable indicates less than 0.05 is proven true and is accepted. There is influence simultaneously variable of Cash Sales (PT), Credit Sales (PK) and Price Pricing (PH) on Sales Profit (LP) Because the value of significance at test f shows smaller than 0.05 proved true and accepted. Sales income is explained by Cash Sales (PT), Credit Sales (PK) and Pricing (PH) of 0.997 or 99.7%. While the remaining 0.3% influenced by other variables outside the model in the perusal.Kata Kunci : Cash Sales, Credit Sales, Pricing, Sales Profi.

The chaukidari force: Watchmen, police and Dalits from the 1860s to the 1920s in United Provinces

Recruitment in the chaukidari forces under colonial police administration was an alternative to the colonial army for Dalits to get socio-political status, consciousness, ‘economic freedom’ (cash salary, rewards, lands and concessions), education and ‘civic equality’. Therefore, the chaukidari in the colonial police administration was a positive source of support for a section of Dalits, despite the limitation of numbers.

Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Dan Perbedaan Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba

This study aimed to examine the effect of the volatility of cash flows, sales volatility and differences in accounting income with taxable income of the persistence of earnings. This research is classified research causative. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, there are 42 companies as samples. The data used is secondary data obtained from www.idx.co.id. The analytical method used is a panel regression analysis. The results of this study indicate that the volatility of cash flow and significant negative effect on the persistence of earnings, while variable sales volatility and differences in accounting income to taxable income has no effect on earnings persistence.