Proof Of Transactions Research Articles

The implementation of tax imposition Micro Small Medium Enterprise (MSME) in the form of limited companies after the expiry period of final income tax

The MSME tax policy has undergone several changes and changed regulations. In 2022, the government again re-regulated MSME taxes, namely PP Number 55 year 2022 regarding Adjustments to Regulations on Income Tax. This research uses a descriptive qualitative approach. With the issuance of PP Number 55 of 2022, this provides an opportunity to increase the taxes owed by MSMEs and researchers also want to illustrate to the government that after this regulation is issued what impact will be felt by MSME Taxpayers, so that this will later be used as an evaluation by the Government. The result of this research is the calculation for the 2023 tax year using the rate of Article 17 of the Income Tax Law with the rate of 22%, and an additional 50% tax reduction as the Income Tax Law Art 31 E, resulting in the tax payable of IDR 4,240,946.16. PT ABC must carry out the bookkeeping obligations in reporting the tax liabilities and create proof of transactions for every business transaction to avoid a high tax burden.

Pertanggungjawaban Pihak Keluarga Terhadap Pelunasan Hutang Pihak yang Melarikan Diri Perspektif Wahbah Az-Zuhaili: Studi Kasus di Kelurahan Kota Pinang Kecamatan Kota Pinang Kabupaten Labuhanbatu Selatan

Hiwalah what happened in Penang City never informed the muhal alaihi about the debt to him so that it was always difficult for al muhal to collect his debt. In fact, not only that, the debt does not have proof of transaction at all, so it is difficult to transfer. This study aims to solve the problem of debt transfer without the consent of the alumni's muhal in Kota Pinang Village, Kota Pinang District, South Labuhanbatu Regency, the factors that make al muhal alaihi unwilling to pay the debt that has been transferred and the family's responsibility for the repayment of the debt of the fleeing party from the perspective of Wahbah Az-Zuhaili in Kota Pinang Village, Kota Pinang District, South Labuhanbatu Regency. This research uses empirical methods and the formulation of concepts and case approaches. The results of the study prove that Wahbah Zuhaili himself must be known to all parties so that when a default occurs, the muhal alaihi is ready to accept the consequences that occur. Not only that, Wahbah Zuhaili also considers that the deeds done by people who do hiwalah without the knowledge of muhal alaihi are considered invalid because one of the pillars is not fulfilled, namely the contract of muhal alaihi does not exist because of ignorance.

APLIKASI PEMBAYARAN UANG SEKOLAH PADA SEKOLAH RAINBOWS BERBASIS ANDROID

SPP is one of the obligations of every student who is still actively studying at the school. Recording tuition payments at Rainbows School is inefficient because it still uses a manual system that requires a lot of paper. The research aims to design an application that can upload proof of payment online, record tuition bills, and facilitate administrators in making payment reports. Methods or procedures carried out in collecting data by conducting field studies. The data collection technique is to conduct interviews with those who directly handle existing student data to obtain information about payment data, the process of storing reports from parents, and parents who want to provide proof of transactions regarding payments at school. The result is the android application of a tuition payment application at Rainbows School with a code that uses block programming so that the tuition payment process becomes more efficient and practical. After testing the system made runs well and smoothly.

Analisis dan Perancangan Sistem Informasi Manajemen Distribusi Barang Dagang

ANH is a business engaged in the distribution of goods with a model of selling and buying goods. The distribution process of goods sold is goods purchased from several suppliers which are then collected and resold. In the process of distributing goods, it is done manually, starting with recording requests to suppliers and customers with note media as proof of transactions. The documentation process for recording proof of transactions often results in documentation errors due to several factors, including, (1) the possibility of adding or reducing ordered products due to changes in orders and not properly documented on notes. (2) the customer contacts ANH again or vice versa to confirm stock availability in the warehouse in real time. Solving problems that occur at ANH can be solved with a good management information system by utilizing technology. The design aimed at solving the problem is to reduce errors in the documentation process by using notes that sometimes change in the field, processing records more quickly and integrated so as to reduce the risk of errors in providing information on goods in the warehouse and errors in the process of inputting purchase requests. The development method used is the iteration method. Analysis of the problems that occur in ANH uses the PIECES (Performance, Information, Economic, Control, Efficiency, Service) framework problem analysis.

Performance Accountability Financial Reports of Saving and Loan Cooperatives in East Lombok (Study on KSUSPPS Bina Al-Mandiri Syaria'ah)

This study analyzes the accountability of financial reporting performance in one of the cooperatives in East Lombok Regency, the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative. This study aims to determine the extent to which the performance accountability of the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative's financial reports is accountable to members and the public. This study uses a descriptive-qualitative approach, collecting data through observation, interviews, and documentation. The results showed that the KSUSPPS Bina Al-Mandiri Syari'ah Cooperative needed to be more fully accountable and transparent in managing the cooperative. KSUSPPS Bina Al-Mandiri Syari'ah Cooperative, in compiling financial reports, has included proof of transactions but has not integrated them; disclosures are made only in the form of financial report items, and financial reports are available for each unit containing a statement of financial position and profit and loss statement. Documents for cooperative activities are available in full and can be accessed by the community and members.

RANCANG BANGUN SISTEM MONITORING PENJUALAN BARANG DI TOKO MAINAN LOVELLA TOYS

Companies that master technology and information will be able to master and become leaders in their field of business. By utilizing information technology, companies can run business processes more quickly and can process data more accurately. Lovella Toys Toy Store is a company engaged in selling toys for hobbies. Recording of sales that still uses Manual Notes for proof of transactions every day, and then at the end of the sale will be input into a Microsoft Excel file. It can make the data inaccurate because can be an input error that causes the transaction not input correctly in the Sales Data Format. A web-based computerized system is needed so that every piece of information provides added value to the process of quality management, decision-making, and problem-solving along with a competitive advantage that is useful for sales activities. This study uses qualitative research methods using field research approaches and library research in its data collection methods. The results are in the form of a web-based monitoring data processing system prototype which is expected to minimize and even solve current problems.

KEANDALAN VALIDITY VERIFICATION SYSTEM BUKTI TRANSAKSI:MAMPUKAH MENCEGAH FRAUD ACCOUNTING?

Fraud is defined as an intentional act of deception done by one or more people. This fraud can occur in management, either directly or through a third party. Many things can be done by the company in the deployment of accounting fraud prevention. One of them is confirming the validity of transaction evidence, which is critical since transaction evidence is basic transaction papers, both self-made and from third parties, that are used as sources for a company's recording or preparation of financial statements. Proof of transactions is critical in averting the creation of future financial issues. Fraud detection uses machine learning, statistical analysis, and behavioral tracking to uncover the patterns and strategies criminals use to commit fraud. When fraud is detected, the system can prevent fraud before it causes damage to your business or organization. It can be used to prove that an entity or organization has a good anti-fraud system in place.

Sistem Informasi Manajemen Pemesanan Barang Menggunakan Delphi 2010 dan MySQL di Percetakan Rofi Graphis Kota Sukabumi

During this time, Rofi Graphis still uses a simple technology system in recording, compiling and storing order transaction data,such as recording order transactions in order data books, writing on an order letter and notes as proof of order and proof oftransaction and recording monthly reports on a books, sometimes just limited to being remembered. Because company owners consider the current system easier and does not interfere with existing work The author will try to make information system for ordering goods data management, with a system that the author makes and computerized using the Delphi2010 programming language and MySQL database, and help the admin / owner's work in managing data on sales and purchase of goods. The author analyzes existing data sources for making systems, designing inputs and outputs according to the analysis carried out, making program forms and codes so that they become the desired program.

Sistem Informasi Manajemen Pemesanan Barang Menggunakan Delphi 2010 dan MySQL di Percetakan Rofi Graphis Kota Sukabumi

During this time, Rofi Graphis still uses a simple technology system in recording, compiling and storing order transaction data,such as recording order transactions in order data books, writing on an order letter and notes as proof of order and proof oftransaction and recording monthly reports on a books, sometimes just limited to being remembered. Because company owners consider the current system easier and does not interfere with existing work The author will try to make information system for ordering goods data management, with a system that the author makes and computerized using the Delphi2010 programming language and MySQL database, and help the admin / owner's work in managing data on sales and purchase of goods. The author analyzes existing data sources for making systems, designing inputs and outputs according to the analysis carried out, making program forms and codes so that they become the desired program.

Rancang Bangun Pendeteksi Kertas Struk pada Mesin Anjungan Tunai Mandiri Berbasis Mikrokontroler

Proof of transaction printed by an Anjungan Tunai Mandiri (ATM) generally produces printed electronic information about the amount of money, account for the transaction, location, and transaction time. Article 5 paragraph (1) of Law no.11 of 2008 concerning electronic information and transactions ("UU ITE") Article 5 paragraph (1) of the ITE Law in full reads, "Electronic information and electronic documents and printouts are tools legal proof."In many cases, there is no notification of the amount of paper available; common events occur to customers after transactions at the ATM; proof of transfer or receipt needs to be printed because the paper supply at the ATM has run out. If this happens, the customer must go to the Bank office to print bank statements. This research aims to design a receipt paper detector on a microcontroller-based ATM. In concept, this tool can detect the availability of receipt paper in ATMs and provide notifications when the receipt paper runs out.

Proof of Transaction (PoTx) Based Traceability System for an Agriculture Supply Chain

Tracing the origin of the product in the agriculture supply chain offers food safety, identifying the root cause of the food hazard if any, information connectivity between the participating stakeholders and to achieve customer trust. Blockchain is a distributed ledger technology whose transactions can be recorded in a decentralised and immutable ledger. Several applications were developed in the last few years for blockchain based - traceability systems. Most of the work concentrated on information retrieval and system scalability. Still, promising research has not been seen for a blockchain traceability system with user identification methods. This work presents a blockchain system with user identification and access control mechanisms to fill the gap for each supply chain participant. In addition, the system also proposes a novel Proof of Transaction (PoTx) consensus algorithm designed to achieve scalability with reduced communication overhead and computation power. A novel PoTx algorithm is developed by choosing a random validator from a consensus group based on the transaction count to enforce the fault-tolerance of the system. The proposed system with user identification method allows to prevent and identify product adulteration while tracing the agriculture product.

Pengendalian Internal pada Pondok Pesantren Al I’tishom Kubu Raya

Islamic boarding school is a non-profit organization. Internal control over financial reporting in religious entities, especially Islamic boarding schools, is rarely a special concern in practice and scientific studies. In making financial reports, trust is needed to separate organizational interests and personal interests, this is to avoid conflicts of personal interest in taking advantage of the organization. The researcher wants to dig deeper into the concept of amanah, and Islamic boarding school administrators account for Islamic boarding schools' finances, not only to the people but also to know the understanding of accountability to Allah as God. Islamic boarding schools on financial management. This research method is qualitative followed by an interpretive paradigm that provides guidelines for choosing the right research methodology, namely case studies. the method of collecting and analyzing the research data is by observation, interviews, and document analysis. The results of this study are that the Al I'tishom Kubu Raya Islamic Boarding School is in accordance with the internal control structure which consists of 5 (five) components namely Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision, at this time it has been fulfilled even though it is not overall. Likewise, the financial reports of the Al I'tishom Kubu Raya Islamic Boarding School at this time do not compile financial reports independently, but are only tasked with reporting all forms of transactions that occur at the Islamic boarding school to the financial sector. Islamic boarding school financial records are made by the assistant treasurer by keeping simple bookkeeping accompanied by proof of transactions. The existence of valid evidence and records is also a manifestation of the mandate and internal control that is applied to the Al I'tishom Kubu Raya Islamic Boarding School.

Peningkatan Daya Saing melalui Pelatihan Penyusunan Laporan Keuangan Sederhana pada Jaringan Wirausaha (Jawara) Bojongsari

Abstract: Purpose: One of the obstacles to obtaining additional capital is the inability to compile financial statements which is a condition for obtaining access to capital from banks. Many MSME players manage their business without having a basic knowledge or skills about good strategies. MSME actors need to be fostered and accompanied in the preparation of financial statements. So that they can compile financial statements in accordance with applicable standards. MSMEs can communicate their business to stakeholders, not only with regard to products, but also performance reflected in financial statements. MSMEs need to gain knowledge about adequate financial bookkeeping so that business expenses and income can be monitored accurately. Method: This activity is carried out in the form of training delivered by several methods such as lectures, discussions and mentoring. Result: The main target of this activity is MSME actors in Bojongsari, Depok. After the activity, participants are motivated and eager to get used to recording transactions. By getting used to recording transactions starting from the smallest thing, financial statements can be easily made with proof of transactions and regular recording. On this occasion, not only providing material to MSME actors, but also providing motivation and easy tips for compiling financial reports. Conclusion: MSME participants practice the knowledge gained, namely by getting used to recording every transaction that occurs in business, it is hoped that MSME actors can easily compile simple financial reports Keywords: 1. Financial statements 2. msme

PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM IKAN MAS ARAFI DI MUSTIKA JAYA BEKASI

One of the drivers of economic development in Indonesia is the existence of Micro, Small, and Medium Enterprises. The Indonesian economy cannot be separated from
 businesses that are run by individuals or groups and also MSMEs, which in fact are the majority of Indonesians' economic activities. Where the economic activities of these
 MSMEs have participated in creating jobs in Indonesia so as to reduce unemployment. The problem that often occurs is that Micro, Small, and Medium Enterprises are unable to
 produce financial reports. In terms of financial reports, it is very important to predict the financial flows of a company on a small scale. MSME financial reports are still very
 simple and done manually and the financial reports are not in accordance with SAK- EMKM. The purpose of this Community Service activity is to compile financial reports at
 Arafi Goldfish company in accordance with financial accounting standards. The research method used is descriptive qualitative. while the primary data sources are interviews, observations, proof of transactions, and documentation. From the research
 conducted, it can be concluded that the financial statements of micro, small, and medium-sized Ikan Mas Arafi are in the form of balance sheets and profit and loss reports, as well as notes on financial statements. With these findings, it is hoped that it
 can provide information for the owner of Arafida's goldfish MSME business in applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM).

Pelatihan Dan Pendampingan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Bagi Pedagang Ikan di Pasar Depok Surakarta

This service aims to provide training and accounting assistance based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for Fish Traders in Depok Market, Surakarta. Training and mentoring activities for the accounting process based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are carried out by means of presentations, discussions and simulations. The target of this Community Service activity is for Fish Traders at Pasar Depok Surakarta. The solution offered is that fish traders at Pasar Depok Surakarta as entrepreneurs will be able to compile simple financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity begins by assisting in making proof of transactions, the process of recording transactions to the preparation of financial statements. The expected results of this activity include fish traders in the Depok Surakarta market being able to record each transaction into transaction receipts, being able to carry out manual books related to the accounting cycle and compiling financial reports from their business results on the basis of SAK EMKM. The follow-up to this activity is that continuous guidance and mentoring will be carried out, so that mentoring participants can actually prepare simple financial reports based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) as well as training in the use of simple excel-based accounting software that makes it easier for fish traders. in the Depok-Surakarta market in preparing financial statements.

A Proof-of-Transactions Blockchain Consensus Protocol for Large-Scale IoT

Blockchain technology can benefit Internet of Things (IoT) in terms of message exchange, access control and management, however, existing blockchain consensus protocols cannot provide sufficient performance without compromising security and fairness. This paper proposes a round-based two-stage blockchain consensus protocol called Proof-of-Transactions (PoT) for a variety of requirements such as performance and security of large-scale IoT. In the first stage of each round, all nodes pre-construct new blocks and exchange information about the number of valid transactions contained in each other’s blocks. The block containing most valid transactions is broadcasted in the second stage and examined by all nodes of the cluster before being received as the new block in the global blockchain ledger. The consensus reaching of a new block requires only two rounds of message exchange process. Theoretical analysis and experimental results verify the feasibility and superiority of the proposed protocol.

Design Of Transaction Information System And Data Storage At Ahza Abadi Pharmacy In Makassar

Ahza Abadi Pharmacy Makassar is one of the businesses in the field of drug sales. In some data processing processes, there are problems due to manual recording of data into an archive book so that unwanted things often happen, such as what happened in the record book or damage to the book, while selling and buying transactions carried out without evidence. transactions thatoften occur between employees and buyers. This study aims to create an information system design to overcome problems in conducting transactions and storing data so that employees can easily input data and print receipts for buyers as proof of transactions. This research uses the prototype method in designing information systems that focus on the presentation of input and output in the form of use case diagrams and activity diagrams. The results of this study are the design of a transaction information system and data storage into a transaction information system and data storage

PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM IKAN MAS ARAFI DI MUSTIKA JAYA BEKASI

One of the drivers of economic development in Indonesia is the existence of Micro, Small and Medium Enterprises. The Indonesian economy cannot be separated from businesses that are run by individuals or groups and also MSMEs, which in fact are the majority of Indonesians' economic activities. Where the economic activities of these MSMEs have participated in creating jobs in Indonesia so as to reduce unemployment. The problem that often occurs is that Micro, Small and Medium Enterprises are unable to produce financial reports. In terms of financial reports, it is very important to predict the financial flows of a company on a small scale. MSME financial reports are still very simple and done manually and the financial reports are not in accordance with SAK- EMKM. The purpose of this Community Service activity is to compile financial reports at Arafi Goldfish company in accordance with financial accounting standards. The research method used is descriptive qualitative. while the primary data sources are interviews, observations, proof of transactions, documentation. From the research conducted, it can be concluded that the financial statements of micro, small and medium-sized Ikan Mas Arafi are in the form of balance sheets and profit and loss reports, as well as notes on financial statements. With these findings, it is hoped that it can provide information for the owner of Arafida's goldfish MSME business in applying the Financial Accounting Standards for Micro, Small and Medium Entities (SAK- EMKM).

Analisa Penerapan Metode Imprest Fund Dan Fluctuating Balance Terhadap Petty Cash Menurut PSAK No. 2 Di PT Syngenta Indonesia

Research to find out the actual events in the reality of the petty cash recording system with the deposit fund system at PT Syngenta Indonesia Malang and Kediri and the Fluctuating Balance System at PT Syngenta Indonesia Kediri as well, as problems that arise from two different systems but with the same report results . The method used in this research is descriptive quantitative by collecting data from several sources by means of interviews, observations, and distributing questionnaires to a sample that has been determined by the researcher, namely staff who are entitled to company imprest funds to achieve company goals. The application of the Fluctuating Balance Method at PT Syngenta Indonesia Station Kediri is in accordance with the applicable regulations. Recording is done immediately after the transaction. Top up is done at any time and will always fluctuate according to the needs of the company's expenses. The problem that occurs in these companies lies in the recording process which is carried out directly after the transaction. And this is done to avoid proof of transactions. Imprest fund system implementation in company should start with more careful and better billing. So that the recording made at the end of a certain period is not a problem and has an impact on other problems.

Rancang Bangun Sistem Informasi Penjualan Pada PT Hastika Telekomunikasi Kencana

This Sales Information System Design is created with the aim of easing agency’s buying and selling transactions in large quantities often called wholesalers until the proof of transaction in the form of receipts are printed. The methods used in this research are an interview approach and a literature study in the related agency, namely PT. Hastika Telekomunikasi Kencana Tebet Jakarta. The result of this research is an application that can help PT. Hastika Telekomunikasi Kencana in making the proof of payment and of various buying and selling transactions and in providing more guaranteed data security