Disbursement Procedures Research Articles

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.

Assessment Performance of Public Disbursement in Civil Maintenance Railway Projects (A Post Audit–Covid Pandemic)

This paper examined the impact of COVID-19 using a quantitative approach on disbursement of maintenance railway projects. Information was gathered by deploying questionnaire survey to practitioners who involved in railway maintenance projects. Primary factors effected to disbursement procedure were identified from 70 major railway maintenance projects (Civil, Mechanical and Electrical works). Thirty-two (32) factors effected to the disbursement procedure were then distributed in the form of questionnaire. A total 115 respondents were sent back and ranking the severity of effective factors to disbursement procedure. Findings revealed in submission stage that contractor’s failure to follow the procedures submitting invoices. contractor submits claims with errors and government prevention policies were mainly factors which effected the performance of submission. While, quarantine period and adverse weather factors were the main factor which effected the performance of inspection stage. Financial crisis and shortage of staff were main factors which effected the payment execution period. All mentioned factors effected to disbursement procedure were caused by contractors and engineers and owner staffs. It appeared factors effected to performance of disbursement procedure that were normally occurred in construction projects.

Tinjauan Atas Prosedur Pengelolaan Persediaan Bahan Baku Pada CV IDS

Inventory management is goods or materials stored in a company that are related to the production process or provision of services, as spare parts or goods that are resold. Inventory can include service costs such as wages and other HR costs directly involved in providing services as well as indirect production allocations. Raw material inventory is the amount of goods or materials available in a company or organization as input in the production or operational process. The purpose of preparing this Final Assignment is to review raw material inventory management procedures consisting of receiving, storing and dispensing raw material activities implemented by CV IDS. The results of this review show that the raw material inventory management procedures at CV IDS have been implemented well. In the procedure for receiving raw materials, the company requires purchase order (PO) and receipt report (RR) documents. And for raw material disbursement procedures, companies need a raw material disbursement book that is separate from the raw material receipt book. Keywords: raw material inventory, raw material receiving, raw material storage, raw material dispensing.

ANALISIS PROSEDUR PENCAIRAN DAN PENCATATAN KREDIT BAGI DOSEN DAN STAF UNIVERSITAS PAMULANG PADA BPR SEHAT SEJAHTERA

Bank Perkreditan Rakyat (BPR) function as institutions that gather and channel funds to the public. They play a strategic role in supporting the implementation of national development that has an impact on improving the standard of living for the community. The objective of this research is to understand the credit disbursement procedures for lecturers and staff at Pamulang University in BPR Sehat Sejahtera and the accounting recording of credit disbursement for lecturers and staff at Pamulang University in BPR Sehat Sejahtera. This research uses a qualitative descriptive method aimed at understanding the procedures and policies for credit disbursement at BPR Sehat Sejahtera branch and the accounting recording of credit disbursement at BPR Sehat Sejahtera. Based on the research conducted at BPR Sehat Sejahtera, it is found that the credit disbursement procedures for lecturers and staff are quite good, involving several stages such as credit application, initial verification, feasibility analysis, credit committee, cash section, and credit administration. The accounting recording of credit disbursement is also generally good, but there are some aspects that need improvement, such as the calculation of interest and administrative fees

Optimizing Cash Disbursement Procedures through Accounting Information Systems in a Shipping Services Company

The purpose of this study is to determine the application of accounting information systems to the cash disbursement system, explain related functions, records, and accounting documents used, and explain the internal control system according to existing theory so that the performance of the finance department of PT. Terminal Petikemas Surabaya is more efficient and effective. This research was conducted by looking directly at PT. Terminal Petikemas Surabaya application of cash payment accounting information systems. This research method used is descriptive qualitative. The results of this study are the application of accounting information systems in the cash payment process of PT. Terminal Petikemas Surabaya is quite good and has good internal control. In daily practice, companies use the Microsoft AX application, where problems often arise in applications that don't work optimally or result from human error.

PROSEDUR PENERIMAAN DAN PENGELUARAN KAS PADA CV. MAKMUR SEHAT SENTOSA YOGYAKARTA

Adequate procedures can support and assist companies to achieve their goals, so that in this service the aim is to find out about cash receipts and disbursement procedures used in CV. Makmur Sehat Sentosa Yogyakarta. For data collection using techniques, namely interviews and documentation. The procedure for receiving and disbursing cash is the object of this service, while the subject of the service is CV. Makmur Sehat Sentosa Yogyakarta. Qualitative data is the data used in this service. For the results of the service, it is explained that the procedure for receiving and disbursing cash at CV. Makmur Sehat Sentosa Yogyakarta includes cash receipts obtained from cash sales and from credit sales, while cash disbursements include regular and non-routine cash disbursements using disbursement procedures with a petty cash fund system. The procedure for receiving and disbursing cash on CV. Makmur Sehat Sentosa Yogyakarta is adequate, this is reflected in the procedures for receiving and disbursing cash in the CV. Makmur Sehat Sentosa Yogyakarta.

Tinjauan Prosedur Penerimaan dan Pengeluaran Kas Pada Badan Layanan Umum Daerah Puskesmas Gang Aut

Cash receipts must be deposited into the bank and must not be allowed to sit for a long time at the Puskesmas, because this can lead to misappropriation or misuse of cash. Cash disbursements must be authorized and must be in accordance with needs, if the amount of cash issued is large enough, cash disbursements must use a check. The aims of this study were (1) to find out the documents used in the cash receipts and disbursements procedures of the Regional Public Service Agency (BLUD). (2) know the parties involved in the procedure for receiving and disbursing cash from the Regional Public Service Agency (BLUD). (3) find out how the flow or flowchart is in the procedure for receiving and disbursing cash from the Regional Public Service Agency (BLUD). The results of this study indicate that the cash receipts and disbursements of the Regional Public Service Agency (BLUD) at the Gang Aut Health Center have been carried out according to the Standard Operating Procedures (SOP) set by the BLUD treasurer.Keywords: Cash Receipt and Disbursement Procedure, BLUD

Analysis Of School Cash Receipt And Disbursement Procedures In Improving Internal Control

School Operational Assistance (BOS) is a government program that basically provides funding for non-personnel operational costs for basic education units as implementers of the compulsory education program. The BOS program is expected to be managed according to the principles of School Based Management (SBM). Therefore, in managing BOS funds, schools are required to develop fund management in a professional, transparent and accountable manner. The purpose of this study was to analyze the accounting information system for receiving and disbursing BOS funds. The object of this research is Pandanwangi 3 Public Elementary School, Malang City. The research was conducted by analyzing the accounting information system on the organizational structure, documents, internal control systems and the resulting reports. This study uses a descriptive analysis method that describes as a whole the implementation of the accounting information system applied to Pandanwangi 3 Public Elementary School and compared with theories related to accounting information systems, so that the desired results of this study are obtained. The results of this study indicate that the accounting information system, especially the system of cash receipts and cash disbursements, is running effectively. This can be seen from the organizational structure that is in accordance with the characteristics of the school, adequate and well-designed documents, adequate internal control systems and reports, it's just that a flowchart design has not been formed in the accounting information system.

PROSEDUR PEMBUKAAN REKENING DEPOSITO PADA BANK BAPAS PUSAT 69

This study aims to determine the technique of opening and disbursing closing deposit accounts at BPR BAPAS 69 Magelang Head Office. The method in this study is Descriptive Analysis by defining, illustrating, or summarizing data points so that patterns that meet all data conditions can emerge. The results of this study are that the customer must come to the BAPAS 69 BPR office bringing the requirements (KTP/SIM/PASPOR/KITAS and NPWP), visit the Customer Service counter, submit the required files, and fill out a form for opening a BPR BAPAS 69 deposit account at the Head Office Magelang. As for deposits, filling out deposit slips, deposits at teller counters, and collecting deposits at Customer Service counters are examples of deposit procedures. Complete the KTP/SIM/PASPOR/KITAS and NPWP withdrawal requirements, bring a photocopy of one of the requirements and a stamp along with the deposit slip to the Customer Service counter, fill out the deposit withdrawal form, pay a fine if it is not due, and go to the teller counter to withdraw money at the time BPR BAPAS 69 deposit account disbursement procedure, Magelang Head Office.

Disbursement procedure challenges of a public medical institution in the Philippines

Disbursement procedure challenges of a public medical institution in the Philippines

Analisis Pengendalian Internal Atas Transaksi Pengeluaran Kas Pada Dinas Kesehatan Provinsi Sumatera Barat

This research aims toto find out how to implement the internal control system for cash disbursements at the West Sumatra Provincial Health Office and to find out what obstacles arise in the implementation of the cash disbursement internal control system at the West Sumatra Provincial Health Office. This type of research is qualitative research, the data comes from several things, namely in the form of words and actions. The rest is additional data such as documents and others. To complete the research data, two data sources are needed, namely primary data sources and secondary data sources. The analytical method used in this research is descriptive analysis method, which is a method that aims to make a systematic, factual and accrual description of the facts, by comparing the theoretically studied cash disbursement procedure systems.The results of the observations presented by the author use closed questions through interviews with several trusted sources who work at the West Sumatra Health Office. The results of the study found that the cash disbursement procedure carried out by the West Sumatra Provincial Health Office was smooth and theoretical but not all procedures were the same because in a company there were different parties and different functions together. Procedures related to the cash disbursement system at the West Sumatra provincial health office have inconsistent procedures, namely the limited time in processing submitted documents, usually only 3 days, but some are neat in 5 days because the data checklist is not reviewed by PPKSKPD and Expenditures. The treasurer verifies the SPM document to be submitted to BPKAD.

Website-Based Petty Cash Management Accounting Information System Case Study PT.Haleyora Power Karawang

A website-based information system is a technological tool that helps users manage data on a small and medium-to-large scale by providing precise and accurate information. PT. Haleyora Power is one of the companies engaged in the electricity supply industry, which currently processes petty cash funds still using written records in books and the Microsoft Excel application. The level of supervision of outgoing funds is relatively low, and the risk of losing report data or reporting data damage due to activity occurs every day and sometimes accidentally. To minimize this, petty cash management can be implemented in the form of a website-based application through a petty cash system that includes petty cash receipts, petty cash disbursement procedures, and petty cash reports. In this case, the waterfall method is very suitable for creating a petty cash system as needed. The petty cash system created can make the procedure for disbursing petty cash funds more structured and provide convenience in data processing so that the reporting process at PT becomes better. Haleyora Power.

Analisis Sistem Pengendalian Internal atas Prosedur Pengeluaran Kas Aktivitas Operasional Berbasis COSO Framework 2013

In general, operational activities are activities that are the main source of income for a business entity, these operational activities also generate cash flow. Cash flows from operating activities are an important component for the entity, because in these cash flows the entity can evaluate the entity's ability to achieve its objectives. In the cash disbursement process, it is necessary to have a procedure that aims to monitor that the cash issued is in accordance with the entity's objectives, because cash is a financial instrument that can be easily transferred.
 This study aims to determine the role of internal control in PT. Tw as well as an evaluation of the internal control system for cash disbursements from operational activities at PT. Tw. The data used in this study is primary data with data collection techniques by conducting observations, in-depth interviews and documentation. The author conducted research on the division of Finance & Accounting PT. Tw which is located at JL. Raya Simpang Tiga Jl. Karadenan No.35, Karadenan, Kec. Cibinong, Bogor Regency, West Java 16913.
 Based on the results of research conducted on procedures, practices and documents used during cash disbursement operational activities, compared to the basic components in the 2013 COSO Framework, namely Control Environment, Risk Assessment, Control Activities, Information & Communication and Monitoring, it can be concluded that the Internal Control System over Operational Activity Cash Disbursement Procedures at PT. Tw has not been fully implemented in accordance with existing theory, the lack of printed SOP documents, the use of internal & external communication that has not been effective and also there is a discrepancy between the operational standards decided by management and practice.
 Keywords: Internal Control, Cash Disbursement Procedures and COSO Framework 2013

ANALYSIS OF FACTORS AFFECTING CUSTOMER INTEREST IN CHOOSING RAHN PRODUCTS AT SHARIA PAWNSHOPS IN ACEH PROVINCE

This study examines the effect of Promotion, Ujrah Rates and Fund Disbursement Procedures on Customer Interest in Choosing Rahn Products at Sharia Pawnshops in Aceh Province. This study uses primary data obtained by distributing questionnaires to selected customers using a non-probability sampling method. The data analysis method used multiple linear regression analysis. The results showed that the promotion variable, and the procedure for disbursing funds had a positive and significant effect on customer interest in choosing Rahn's products at Pegadaian Syariah in Aceh Province. Meanwhile, the ujtrah rate variable has a negative and significant effect on customer interest in choosing Rahn's products. Recommendations from this research are expected that the Aceh Sharia Pawnshop can increase promotion as a means of introducing products to the public. Meanwhile, the ujrah tariff rate is reconsidered (to be lowered) and in terms of disbursement of funds it can be maintained in order to increase public interest in using Rahn's products at Sharia Pawnshops in the future.

Inequitable Access to Quality Education in Primary and Secondary Schools in Kenya

Education is a basic human right as was declared by the United Nations in 1948. Most governments including Kenya have tried to implement free and compulsory basic education. It also subscribes to various international protocols such as Education for All (EFA) in Jomtien, Thailand 1990 and the World Education Forum in Dakar, Senegal, 2000. Since then, the Kenya Government in her Education Sector Strategic Plan and Sessional Paper No. 1 of 2005 has articulated how to attain goals for education. At primary school level where children stay longest in the schooling years and they develop more motor skill, further cognitive skills along with higher socialization than the early childhood education level, has children failing to access education due to poverty, gender imbalances, regional imbalances among other concerns. Secondary education which creates a human capital base higher than primary education along with training youth for further education and the world of work registers restriction to many children due to concerns of poverty, gender imbalances, and insecurity regional disparity among others. This paper articulates in detail the above concerns discussing their manifestations in Kenya. Conclusions are drawn and recommendations made on how to improve access to basic education in Kenya. Among the recommendations are: To make basic education free and compulsory, improve the provision of health services, intensify fight against demeaning cultures, give special attention to children with disabilities, avail employment opportunities to the youth, assure security to all in conflict-prone regions and tighten bursary disbursement procedures.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH TERHADAP PRODUK RAHN PADA PEGADAIAN SYARIAH

The growing development of sharia-related products that are increasingly crowded in Indonesia also has an effect on the business development of PT Pegadaian (Persero). Therefore, PT Pegadaian (Persero) also issued a new product that smelled of sharia under the name Pegadaian Syariah. The legal basis for the establishment of Sharia Pawnshops is PP No. 103 dated November 10 2000 and Fatwa DSN No. 25 / DSN-MUI / III / 2002 concerning Rahn. For this reason, this study aims to examine and analyze the effect of promotions, prices and loan disbursement procedures on customer interest in using rahn products in Islamic pawnshops. This research uses quantitative research. The type of data used in this research is primary data. Primary data is data that comes from the original source or the first one that comes from a questionnaire. Based on the analysis and data processing above, the results obtained include promotion variables that affect customer interest, price variable affects customer interest and loan disbursement procedure variables also affect customer interest. Keywords: Customer Interest, Promotion, Price / Cost, Fund Disbursement Procedure, Sharia Pawnshop

MODEL OF PROCEDURES CASH DISBURSEMENT SYSTEM FOR PURCHASING ASSETS IN VILLAGE ACCOUNTING SYSTEMS

This study aims to create a procedure model of cash expenditure system assets in the village accounting system to be used in villages throughout Indonesia so that the administration of village accounting can be run accountable, transparent, can be accounted for according to applicable laws. Based on the preliminary interview conducted by the researcher to the village officials, it was found that in the implementation of the procedure for issuing cash on asset purchases, procedural errors sometimes occurred in the village accounting administration due to the incomplete documentation of the procedure model. This procedural error led to irregularities in village financial managers. Therefore we need a well-documented and complete procedure for cash disbursement procedures for asset purchasing as a guideline for administering village accounting. The methodology of this research was carried out by data collection techniques through interviews, observation, and system documentation carried out in the villages of Parongpong District, West Bandung Regency, West Java Province, with stages starting from planning, surveying, analyzing and designing systems. In designing this village accounting procedure model, the author follows applicable government laws and regulations and literature studies on village accounting

IPTEKS PENGENDALIAN INTERN DALAM PROSEDUR PENCAIRAN KREDIT KONSUMTIF PADA PT. BANK SULUTGO CABANG UTAMA

In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.

Conditionalities of Public Microfinance and the Rural Poor: Voices From the Below

AbstractThis paper examines microfinance conditionalities of the Bangladesh Rural Development Board in Bangladesh from clients' and providers' perspectives based on a qualitative case study. The study reveals that the credit is less poor focus in terms of amount and disbursement procedure. Additionally, group liability and cooperatives are used as tactics for surveillance and punishment instead of invigorating collective effort. Saving and share work as disciplinary instruments instead of capital accumulation. Besides, service is regarded as a conditional commodity, and skill development becomes individual responsibility. The study implies listening to the voice of the poor and redesigning antipoverty programmes based on the need felt by them. © 2020 John Wiley & Sons, Ltd.

EVALUASI PROSEDUR PENGELUARAN KAS DENGAN MENGGUNAKAN UANG PERSEDIAAN PADA DINAS PENDAPATAN DAERAH KOTA MANADO

The implementation of a government system that is synergic and fair with the principle of decentralization requires the existence of a financial management that is accountable and transparent. Evaluation of cash disbursement procedures for money supply is a form of financial management that is accountable and transparent. Inventory money is the initial fund given to the regional government SKPD at the beginning of the fiscal year as an advance for the implementation of SKPD operational activities. The purpose of this study was to evaluate the implementation of the procedure for the issuance of cash in cash inventories in the regional income department of the city of Manado. The analytical method used in this research is descriptive analysis method. The results showed that the implementation of the procedure for issuing cash in the form of cash in the regional income department of the city of Manado was not yet effective and was not in accordance with SE.900 / 316 / BAKD because some supporting documents required by law were not attached and for the use of money the supplies still needed control and supervision in accordance with regulation number 60 of 2008 concerning the government's internal control system.