Receipt System Research Articles

Program Aplikasi Pengeluaran Dan Penerimaan Kas Berbasis Web Menggunakan Php Pada PT. Gunung Samarinda

The purpose of this study was to determine the information system of cash receipts and disbursements and to produce a web-based application program for cash receipts and cash disbursements using PHP at PT. Gunung Samarinda.This research method is using case studies with interviews, documentation and direct observation. The types of data used are qualitative and quantitative data types. In this study it was found that all records of cash receipts and disbursements were still using Microsoft Excel. Therefore, the authors suggest using a web-based cash receipt and disbursement application program design in order to help PT. Gunung Samarinda so that the current system is more effective and efficient

Cash Receipt and Disbursement Control System

This study aims to determine the cash receipts and disbursements control system (study PO Watukosek Trans 2018-2019). This research method uses qualitative. Data collection is doing by interview. Meanwhile, for observation and documentation involving many crew employees who work in PO (Otobus Company). Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. Based on the analysis and discussion in this study, it is found that the cash receipts control system at the Watukosek Trans Autobus Company (PO) can be said to be quite good. However, there are still some principles and elements of internal control that have not been fulfilled. The cash disbursement control system at the Watukosek Trans Autobus Company (PO) can be said to be quite good. One of the advantages is that the cash receipt system does not involve many functions.

Effect of Sales System Effectiveness and Cash Receipts on Internal Control of Receivables at PT Dwi Ananda Mandiri Jakarta

The purpose of this study is to determine the effect of the effectiveness of the sales and cash receipt system on the internal control of receivables at PT Dwi Ananda Mandiri Jakarta. The population in this study was all leaders and employees of PT. Dwi Ananda Mandiri Jakarta. The samples used were 30 people using purposive sampling techniques. Data collection techniques using questionnaires. Data analysis techniques use classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that the effectiveness of the sales system had a positive and significant effect on the internal control of receivables. The effectiveness of cash receipts has a positive and significant effect on the internal control of receivables.

Tinjauan Atas Penjualan dan Pendapatan Sales PT Rohto Laboratories Indonesia Pada Supermarket Yogya Cimanggu

Sales is the activity or business of selling products or services. In the process of selling, the seller or provider of goods and services gives ownership of a commodity to the buyer for a certain price. Revenue is the ability of a company to finance all costs and operations are strongly influenced by its income. The higher the income received, the greater the company's ability to finance all its expenses and activities. Revenue is obtained from various sources, one of which is sales. Sales made include sales procedures within the company.
 The purpose of this study was to determine the sales procedures of PT Rohto Laboratories Indonesia at Yogya Cimanggu, to see the suitability of the sales procedures carried out and to know the revenue receipt system.
 The results of the evaluation in the review that the authors carried out showed that the sales procedures of PT Rohto Laboratories Indonesia at Yogya Cimanggu and the revenue receipt system for Yogya Cimanggu's sales at PT Rohto Laboratories Indonesia had run well in accordance with the applicable procedures.
 
 Keywords : Sales Procedures, Revenue

Application of Accounting Information System for Cash Receipts and Disbursements to Improve Internal Control

This research uses descriptive qualitative method with primary and secondary data sources. Sources of data obtained through interviews, observation and documentation. The results of the study stated that the application of accounting information systems at SMA Muhammadiyah 3 reinforcement had used a system designed by the school itself, this system was called SIA SMAMUGA. The cash receipt system at SMA Muhammadiyah 3 Reinforcement comes from cash receipts and transfers. The procedure for implementing the cash receipt system has been going well, the staff just needs to log in through the application and then input data according to the receipt. The cash disbursement system at SMA Muhammadiyah 3 Tulangan comes from cash disbursements, transfers and checks. The procedure for implementing the cash disbursement system has been going well, the staff just needs to log in through the application and then input the data according to the receipt, this makes it easier to check the data that has been inputted and stored in the system. This system facilitates financial work, especially in cash disbursement. The element of internal control in the application of the cash receipts accounting information system was found to have several weaknesses including the presence of other empty sections so that there were still holding concurrent positions, namely the treasurer who doubled as cash receipts administration staff. The element of control in the application of the accounting information system for cash receipts and disbursements also has weaknesses, namely lack of supervision from the principal.

Faktor-Faktor Yang Mempengaruhi Efektivitas Pelayanan Sistem Resi Gudang (Srg) Dan Manfaatnya Kepada Petani Padi ( Kasus di Kecamatan Warungkondang, Kabupaten Cianjur, Jawa barat )

This research aims to find out the factors that affect the service function of warehouse receipt system (SRG) and its benefits to farmers. Theanalysis is the farmer utilizing SRG services. The technique of determining respondents is done from the withdrawal of examples with a simple random technique, The sample size using the Slovin formula was obtained by 60 people. Hypothesis testing analysis techniques used multiple linear regression analysis and chisquare. The results of the research obtained by Fator-factors that affect the service function of The Warehouse Receipt System (SRG) to farmers in Warungkondang District, Cianjur Regency are: land area, harvest area, land productivity, dependence on marketing agencies, capital, and the effectiveness of HPP (Government Purchase Price) policy. The achievement rate is 78.75%. SRG Service functions to farmers include: storage, grain quality test; delivery of goods, supervision, and cooperation. The achievement rate was 77.33%. The benefits of SRG in order to provide services to farmers include: better price / higher, product quality, quantity of products, and financingguarantees. The achievement rate is 69.06%. Factors that have a real effect on the function of SRG services are: land area, harvest area, land productivity, and capital, while the effect is not real, namely: dependence on capital release, and HPP policy. The function of SRG services has a positive effect on the benefits obtained by farmers. With the understanding of the better the running of the SRG function, the better it will provide the benefits obtained by farmers.

The Effect of Taxpayer Compliance, Tax Collection and Self Assessment System on Tax Revenue

This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue

PROSEDUR PENERIMAAN KAS PADA Mr. LAUNDRY DI KABUPATEN ENDE

The formulation of the problem in this study is how is the procedure for cash receipts at Mr. Laundry in Ende Regency. The purpose of this study was to determine the procedure for cash receipts at Mr. Laundry in Ende Regency. The type of research used is descriptive qualitative. Based on the results of observations and interviews, as well as the analysis that has been described, as well as explanations in previous chapters, the authors draw the following conclusions: 1. The accounting system for cash receipts for Laundry services at Mr. Laundry is quite good. This can be seen from the existence of customer acceptance procedures starting from registration until the customer receives the goods from the laundry service. 2. The system and procedures for cash receipts for laundry services at Mr. Laundry are in accordance with the existing system. Clear separation of functions between the Receiving function, the cash receipt function carried out by the cashier and storage and recording and reporting functions carried out by the treasurer. 3. Accounting records have ensured that all transactions that occur are properly recorded and supported by supporting documents that have been authorized by the competent authorities. 4. The laundry service cash receipt system still has several weaknesses, namely in the registration section which still needs to improve service to customers from computerization, but it is necessary to make Data Flow Diagrams or Flowcharts in order to make it easier for users of accounting information.

Application of Accounting Information System for Sales and Cash Receipts in an Effort to Improve Internal Control

This study aims to determine the Application of Accounting Information Systems Sales and Cash Receipts in Efforts to Improve Internal Control at PT. Prime Success Prosperous. This research is a type of descriptive research with a qualitative approach. The data needed in this study include primary data and secondary data. The primary data of this study were obtained from direct interviews with parties involved in sales and cash receipts at PT. Prime Success Prosperous. While the secondary data of this research was obtained from the literature study conducted by the researcher. The results of this study indicate that the Accounting Information System of sales and cash receipts applied by PT. Perdana Sukses Makmur has been going well even though it is still manual in receiving cash. This is supported by the existence of procedures that have to do with sales and cash receipts. As well as the existence of various functions with their respective duties and responsibilities along with the completeness of documents and records in sales and cash receipts.

Determinant and Convergence of Fishers Term of Trade in Indonesia With Spatial Approach

This study aims to analyze the determinants and convergence of the Fishers Term of Trade (FiTT) and analyze government policies supporting increasing FiTT in Indonesia. The analysis used is the global moran index, dynamic spatial panel data regression, and descriptive analysis. The analysis results show spatial dependencies of FiTT with a clustered pattern. Provinces in quadrants III and IV in quadrant analysis indicate the need to evaluate government assistance policies. The determinants of FiTT in the short and long term are the CPI, government assistance, production value, and labor in the capture fisheries sub-sector. There is a convergence of provincial FiTT with a relatively high speed of 152 percent per year, assuming no significant external shocks exist. The time required to close half of the FiTT is 0,46 years. Policies can be carried out by encouraging programs to increase production, exports, and consumption of capture fisheries. They were maximizing the functions of the Central Information Control Team (CICT) and Local Information Control Team (LICT) in controlling the inflation of consumer goods in rural areas and maintaining the policy of subsidized fuel for small-scale fisheries. Maintain fish price stability at the fisherman's level by strengthening the National Fish Logistic System (NFLS), accelerating the implementation of the Warehouse Receipt System (WRS) for fishery commodities, and improving infrastructure that supports cold storage development, especially electricity availability. In addition, expanding the scope of the business area of PT Perikanan Indonesia and increasing its role as a logistics agency for fisheries. Keywords: convergence, fishermen, FiTT, spatial, welfare

RANCANG BANGUN SISTEM PENERIMAAN DOKUMEN PADA PT. REASURANSI INDONESIA UTAMA

In the Administration at PT. Reinsurance Indonesia Utama letter is an important means of important and confidential information related to the agency contained in it. Timeliness in receiving letters must be carried out quickly and precisely. Because of that, a better and structured mail receipt information system process is needed to be faster in searching for existing data and in the process of making reports. This letter receipt system has the following capabilities: This reception system is run on a computer operational network in the administration section of PT. Reinsurance Indonesia Utama, administrative officers can access the system by entering the correct admin login, can change, search, and save the letter. The research methods used are observation, interviews, literature studies, systems analysis, proposed system design, system testing, and system implementation. The result of this design is to produce an application that can manage letters according to the specified flow, and solve existing problems.

Analisis Penggunaan Aplikasi Kasir ‘’Qasir’’ Dalam Sistem Informasi Penerimaan Kas di Kala Kopi

This study aims to analyze the use of the cashier application ''QASIR'' in the cash receipts information system at Kala Kopi. The object of this research is the use of cashier applications in cash receipts at Kala Kopi. The subjects in this study were employees, owners of Kala Kopi and consumers of Kala Kopi. This research is quantitative descriptive. This study uses primary data used in this study, namely the source comes from the finance department through observations, interviews and documentation conducted to employees or owners of Kala Kopi and Kala Kopi consumers who pay by cash or digital wallets (e-wallet). The secondary data used in this study are documents or records in cash receipts and presentations when using the cashier application at Kala Kopi. The results of this study were the cash receipt system at Kala Kopi was run with the help of the Qasir cashier application system. the results of the research that has been carried out, in recording cash receipts, cash and non-cash payments (e-wallet) are equally efficient as long as they are still using the "Qasir" cashier application. the results of research that have been carried out and interviews by cashier application users and Kala Kopi consumers, the recording of cash receipts recorded at Kala Kopi and those received by Kala Kopi consumers is in accordance with
 Keywords: Digital wallet, cash receipts information system, qasir application

Perancangan sistem informasi akuntansi penerimaan dan pengeluaran kas di Star Glam Bandung

The objective of this research is designing accounting information system of cash receipts and disbursements cash in Star Glam Bandung. This research used qualitative method to collect the data, all of the data were carried by observation and literature review of theoretical study concerning the topic. Based on the research, there was a problem in recording cash receipts and disbursements cash process. It was still manually and less effective, so that take more time in the process. The problem basically can be solve by develop the information sistem in software by using Waterfall model that has five stages and also Flowmap model and Data Flow that was implemented by Microsoft Visual Studio 2010 and Microsoft Access as database. Based on the results of research conducted by the author, it can be concluded that the existence of an information system for cash receipts and disbursements at Star Glam Bandung makes the process of recording and inputting data easier and minimizes errors. With the information system is also able to generate reports of cash receipts and disbursements more quickly, precisely and accurately.

An ensemble design of a cash crops-warehouse receipt system (WRS) based on blockchain smart contracts

PurposeWarehouse receipt system (WRS) schemes aim to revitalize the market of cash crops, particularly those of the smallholder farmers. However, the existing government schemes for the smallholder farmers have not been much successful on account of issues related with transparency and trust deficit, thereby limiting farmers' access to credit for their farming activities as channeled via the formal financial institutions. Conceding that blockchain is an emerging technology, this study aims to theoretically posit the potential to optimize WRS in real time to bolster farmers' trust and privacy.Design/methodology/approachThe research bases itself on the design science research (DSR) approach. Using the DSR approach backed by the literature review and evolutionary prototyping, a blockchain-based WRS has been advanced in the study.FindingsThis study provides a design of a digital WRS, which serves as a proof of concept of blockchain technology (BCT) applications in improving transparency in the WRS in the agricultural sector. The findings from this study present the possibility of leveraging blockchain smart contracts to improve the linkages between the WRS stakeholders to promote trust and transparency that would eventually unlock the potentials of WRS schemes. Furthermore, the findings inform decision-makers and practitioners to prioritize the emerging technologies in revamping the classical WRS.Research limitations/implicationsThe study leaves research pointers for implementing BCT in agricultural supply chain and furthering the findings from the present study with an empirical agenda.Originality/valueWhilst research on the BCT applications across myriad sectors abounds, research on the BCT applications to address societal needs is conspicuously limited. Furthermore, research on the practical implementation of the BCT in real-world scenarios is few and far between. The present study seeks to plug these gaps by underlining the application and utility of blockchain in WRS. The study makes a significant contribution to the theory and practice of the agrarian supply chain management, specifically the WRS, by invoking design knowledge obtained through an iterative design process besides serving as an edifice for the integration of emerging technologies, notably BCT in the agricultural sector.

Cash Receipt and Disbursement System on Micro Small and Medium Enterprises

The purpose of this final project is to determine the system of cash receipts and disbursements in CV. BERDJUANG. The method used in writing this final project is descriptive method. This writing uses primary data and secondary data obtained from CV. BERDJUANG. The data source comes from internal data. How to collect data through observation, interviews, and documentation collected from CV. BERDJUANG.Based on final project research, the cash receipt system in CV. BERDJUANG is good, it's just that there is no petty cash. Cash disbursement system on CV. BERDJUANG is good enough, it's just that there are often errors in the calculation of money with cash records, but it has been resolved by the company's leaders.

Surgeon education through a surgical cost feedback system reduces supply cost in endoscopic skull base surgery.

A large proportion of healthcare expense is operating room (OR) costs. As a means of cost mitigation, several institutions have implemented surgeon education programs to bring awareness about supply costs. This study evaluates the impact of a surgical cost feedback system (surgical receipt) on the supply costs of endoscopic skull base surgery (ESBS) procedures. The supply costs of each ESBS surgical case were prospectively collected and analyzed before and after the implementation of a nonincentivized, automated, and itemized weekly surgical receipt system between January 2017 and December 2019. Supply cost data collected 15 months prior to intervention were compared with cost data 21 months after implementation of the surgical receipt system. Demographics, surgical details, and OR time were collected retrospectively. Of 105 ESBS procedures analyzed, 36 preceded and 69 followed implementation of cost feedback. There were no significant differences in patient age (p = 0.064), sex (p = 0.489), surgical indication (p = 0.389), or OR anesthesia time (p = 0.51) for patients treated before and after implementation. The mean surgical supply cost decreased from $3824.41 to $3010.35 (p = 0.002) after implementation of receipt feedback. Usage of dural sealants (p = 0.043), microfibrillar collagen hemostat (p = 0.007), and oxidized regenerated cellulose hemostat (p < 0.0001) and reconstructive technique (p = 0.031) significantly affected cost. Mediation analysis confirmed that the overall cost reduction was predominantly driven by reduced use of dural sealant; this cost saving exceeded the incremental cost of greater use of packing materials such as microfibrillar collagen hemostat. Education of surgeons regarding surgical supply costs by a surgical receipt feedback system can reduce the supply cost per case of ESBS operations.

Assessment of the Power Relations among Strategic Actors in the Sesame Value Chain in Tanzania

This study assessed power relations among actors in the sesame value chain in Tanzania. The study employed cross-sectional research design, whereas a sample 58 Agricultural Marketing Cooperative Societies (AMCOS) was randomly drawn through probability sampling techniques. Data were collected using survey questionnaire, focus group discussions and key informants interviews and analysed using descriptive analysis. The study found that AMCOS positively influence power relations among actors in the sesame value chain. Further, the study revealed that capacity of sesame AMCOS in Lindi and Mtwara is low and policy framework guiding the sesame sub-sector is weak, hence paving way to middlemen (chomachoma) dominancy, poor operation of Warehouse Receipt System (WHRS) and low productivity. It was further eminent that demographic factors; age, education, sex, income and non-farm activities are important factors on the performance of actors in the chain. The sub-sector map shows sesame products currently flowing via several alternative supply paths; from farm to various end market consumers in Tanzania and abroad. The data unveiled six primary channels or supply paths operating within the regions. The study concluded that dominance of uncoordinated and unregulated middlemen in the sesame value chain as well as heavy involvement of UNIONS and government in the marketing of sesame is the direct effect of weak support services provided by AMCOS resulting from lack of policy framework to guide the sub-sector. The Study recommends strengthening institutional and technical capacity of the sesame AMCOS and improving policy environment to allow the sub-sector to thrive and benefit its stakeholders, majority of who are resource poor smallholder farmers.

Crop receipts as alternative financial instruments

The aim of the paper is to provide insights into the lending against crop receipts mechanism. Crop receipts emerged as promising financial instruments creating an additional type of collateral for agricultural producers that pledge their future agricultural production in order to finance ongoing production activities. At the same time, they offer an alternative investment opportunity to banks through the creation of a new asset class. European Bank for Reconstruction and Development supported Serbia in establishing a crop receipt system with the aim to serve as a pilot project for Europe. This is the first analysis of the crop receipts system in Serbia. The methodology applied consists of interviews with bank representatives, extensive literature research, descriptive statistics and comparative analyses. Results are indicating that the main shortcomings in the crop receipts system include the lack of specialised shareholders' knowledge, the absence of subsidization of interest rates on loans against crop receipts followed by the lack of appropriate Central bank policy, standardization and securitization.

Analisis Sistem Pengendalian Internal Penerimaan dan Pengeluaran Kas Di LPD Pekraman Bayad

This research aims to analyze and find out the effectiveness of the internal control system of receipts and cash expenditures at the Pakraman Bayad Village Credit Institution (LPD), this study uses qualitative descriptive analysis methods with the data source used is primary data. This research uses data collection techniques, namely by conducting observations, interviews, and documentation, carried out at the research site, namely the Pakraman Bayad Village Credit Institute (LPD). The variables used are things that are directly related to SPI receipts or cash expenditures, based on testing shows that: SPI cash receipts and cash expenditures based on indicators from fraud triangle theory and COSO theory namely Environmental Control, Risk Determination, Control Activities, Information and Communication, Supervision or monitoring, not fully in accordance with the theory used.

Warehouse Receipt System Policy for Aceh’s Gayo Coffee Farmers during COVID-19: An Overview of Maqāṣid Sharia

This study aims to describe three discussion topics about the importance of the coffee commodity for the Gayo community, the impact of COVID-19 on Gayo coffee farmers, and to analyse the policies implemented by the government in minimizing the losses of farmers affected by COVID-19 in the framework of maqāṣid sharia. This type of research is qualitative, with data methods through in-depth literature reviews of primary and secondary sources of previous scientific research, government agency reports and online media. The results showed that Gayo coffee has made a major contribution to food security, but since Covid-19 it has implications for coffee price fluctuations which have an impact on decreasing people’s income. Therefore, the government issued a Warehouse Receipt System policy, with the aim that Gayo coffee farmers could use warehouse receipts to obtain financing facilities from banks in financing food security and coffee production needs. The policy taken by the government in minimizing the risk of loss for Gayo coffee farmers is a manifestation of the value of the maqāṣid sharia values in maintaining self-preservation (ḥifẓ nafs) and preserving property (ḥifẓ Mal) so that they can continue to survive in order to maintain welfare even during the pandemic. This effort can also be used to strengthen the Gayo coffee production chain because in addition to obtaining financing to meet production needs, it can also be used to meet food during a crisis.