Record Transactions Research Articles

Pendampingan Penyusunan Jurnal Khusus Penerimaan Kas dan Pengeluaran Kas berdasarkan SAK EMKM & Koperasi Pada Warung JOH Jl. Raden Fatah Kota Bengkulu

The Micro, Small and Medium Enterprises that we visited were the Warung Joh grocery business, which is located on Jl. Raden Fatah RT20/RW04 Air Sebakul, Bengkulu City. This business started as a home-based business, so it has not been systematically recorded so it has difficulty in financial management because it does not have standardized financial reports. This Warung Joh UMKM community service activity includes aspects of training in preparing simple financial reports that focus on cash in and cash out. The problems faced include aspects of the preparation of financial reports. The implementation of this activity is based on SAK EMKM and KOPERASI regarding how to compile simple financial reports for the Warung Joh micro MSME business. The type of training used is a type of qualitative research. Based on the characteristics of the problems raised by the companion, this community service is classified as a descriptive qualitative training. The data used in this study are primary data obtained directly from the UMKM, such as data from interviews with the UMKM as well as data in the form of information from daily cash-in and cash-out records. As for the secondary data obtained from books, journals, the internet that supports this research. From the results of data analysis, the results of the study show that the financial reports of UMKM Warung Joh only present the recording of daily transactions, namely cash receipts and disbursements. The results of the community service program are that business owners are provided with assistance in preparing simple financial reports such as making a special journal of cash receipts and disbursements as well as a cash ledger. It is hoped that this training can help MSMEs business owners in much better financial management

Policy Forum: Canada's Proposed Cryptoasset Legislation

Cryptoasset miners verify and record transactions, maintaining the integrity and security of the blockchain network. The Department of Finance ("Finance") has recently proposed new Excise Tax Act (ETA) provisions regarding the goods and services tax (GST)/harmonized sales tax (HST) treatment of crypto mining. Under these proposed provisions, crypto mining activities provided to anonymous recipients will not be subject to GST/HST, but the crypto miners performing these activities will also not be eligible to recover any GST/HST paid on their business inputs (and thus will be forced to bear the brunt of the tax themselves). We believe that Finance's decision to tax what it can identify—the business inputs of Canadian crypto miners—is a roughly balanced but reasonable approach. Although Finance might be legitimately criticized as departing from Canada's decision to eliminate the cascading of tax found in the former origin-based federal sales tax, it seems impossible to administer a destination-based transactional tax such as the GST/HST when faced with "anonymous" recipients (the users of the crypto miner's services). Finance appears to have minimized the cascading of tax by including a carve-out for identifiable recipients of a crypto miner's services, allowing the regular zero-rating rules in the ETA to apply in limited circumstances. In the face of utter uncertainty, Finance's reactive approach is likely the best that it can do. Given the rapid evolution and inherent decentralization of the crypto space, a more broadly based proactive approach would seem imprudent at this time.

PERANCANGAN SISTEM INFORMASI INVENTARIS BARANG BERBASIS WEB PADA DISPORA SUMUT

The design of the goods inventory system is the best solution for the North Sumatra Youth and Sports Office, which starts in a manual process which causes many problems that arise from the manual inventory process, from loss of goods data to the loss of the goods themselves. The web-based inventory is an access that can be monitored by all stakeholders in the North Sumatra Youth and Sports Office. The inventory information system that was built can record transactions of incoming goods, outgoing goods, stock of goods, use of goods, replacement of goods, submission of goods, data collection of inventory room locations and reports so that they can find out and provide fast, precise and accurate information every day. In this study using the method of observation and literature study with the flow of identifying problems, determining research objectives, studying literature, analyzing problems. The usefulness of this research also has an impact on each person in charge of the inventory of the North Sumatra Youth and Sports Office, making it easier for the head of equipment. All processes and stages based on a web database will have a positive impact on the inventory process at the North Sumatra Youth and Sports Office.

Pemanfaatan Aplikasi Berbasis Android BukuKas

The use of Information and Communication Technology (ICT) is currently an important requirement for the business sector to facilitate operational activities, including recording financial reports. Information systems are products of ICT development in the form of computer application programs that record and record data to make it easier for users or users to re-access and process data. Digital recording provides convenience and simplicity in its use to prepare financial reports and avoid recording errors. Various financial recording application systems are provided by online application service providers, one of which is the Cash Book. The purpose of using the BukuKas Application for the Bird Feed Caterpillar Breeding business was chosen because previously the business owner was still recording income and expenses perfunctorily, so many expenses were not recorded, so the owner had difficulty checking how much the collectors owed for purchases made. Business owners also find it difficult to record income and expenses because evidence/receipts are lost. Therefore, an information system is needed that helps record transactions safely and quickly by using the BukuKas application to facilitate recording activities and as a medium for recording business transactions. This type of research was conducted using a qualitative descriptive method. Data collection techniques include interviews, WhatsApp, and observation to observe the use of recording before and after using the application so that the selected application can produce a better business report.

An Image Recommendation Algorithm Based on Target Alternating Attention and User Affiliation Network

Currently, how to exploit the deep features of images in image recommender systems to achieve image enhancement still needs further research. In addition, little research has explored the implicit and increasing preferences of users by using the affiliation generated by indirect users and virtual users of the main users, which leads to the phenomenon of information cocoon. An Image Recommendation Algorithm Based on Target Alternating Attention and User Affiliation Network (TAUA) is proposed in this paper that addresses the problems of inadequate extraction of semantic features in an image and information cocoon in image recommender systems. First, to complete the multi-dimensional description of the image, we extract the category, color, and style features of the image through a multi-channel convolutional neural network (MCNN), and we then perform migration and integration on these features. Then, to enhance the pixel-level representation ability of the image and achieve image feature enhancement, we propose target alternating attention to capture the information of surrounding pixels alternately from inside to outside. Finally, a user affiliation network, including indirect users and virtual users, is established according to the user behavior and transaction record, and the users’ increasing preferences and affiliated users are mined through the implicit interaction relationship of users. Experimental results show that compared with baselines on the Amazon dataset, the results of F@10, NDCG@10, and AUC of the proposed algorithm are 4.02%, 5.00%, and 2.14% higher than those of ACF, and 5.76%, 0.86% and 1.16% higher than those of VPOI. On the Flickr dataset, our algorithm outperforms ACF by 5.74%, 5.12%, and 3.68% in F@10, NDCG@10, and AUC, respectively, and outperforms VPOI by 0.45%, 0.47%, and 0.49%. TAUA has better recommendation performance and can significantly improve the recommendation effect.

Penerapan Sistem Informasi Manajemen Penjualan Pada Mitra AL Snack

At this time information systems are urgently needed by all forms of the business and business world. AL Snack is a business that is engaged in distributing packaged snacks and beverages, in the daily operational activities of AL Snack currently still doing manual transaction recording. It currently takes a considerable amount of time to make one sales transaction because the recording is still manually recorded. To solve this problem, a sales information based system was created so that its sales management would be more effective and efficient, this system was created using Waterfall design method so that it was expected to meet the needs of users on AL Snack. The tools used in the development of the system are the use of PHP programming language with the Laravel framework and the use of PostgreSQL databases. The result of this study is a sales management information system that makes AL Snack easier in managing sales such as sales records, goods stock updates, customer data collection, supplier data collection, and sales reports and applying restrictions on access rights to each user

Pengembangan Sistem Informasi Pencatatan Pembayaran SPP Dan Tabungan Berbasis Website

Advances in technology encourage many agencies to be able to maximize the use of technology. One of the institutions affected is the educational institution. The payment transaction process that is still widely used in educational institutions is a manual transaction. Recording transactions manually raises several problems, one of which is transparency in recording.
 A web-based information system for paying tuition fees and student savings was developed to maximize the use of existing technology. This research resulted in a system for recording tuition fees and student savings which can be easily used and has good transaction recording transparency. This web-based system was developed using the R&D method. Based on the results of the validation carried out, it shows that the system is good and ready to use.

Impact of Digitalization on Service Marketing in the Indian Banking Industry

Globally, Indian banking is making the move to digitization. By the late 1980s, the Indian banking industry had realized the need for digitalization and that customer service needed to be considered as an important aspect . Due to the adverse effects of several financial reforms on India in the late 1980s, the banking industry saw a need to improve customer service and computerize the recording of transactions and knowledge accounting. Today, all banks make significant investments in digital projects to keep a competitive advantage and offer their clients the best service possible. After its launch, customers have greatly profited from the convenience and time savings. 
 All manual processes and activities have been replaced by digital services. Although it has benefited customers and had a significant impact on the Indian banking sector, there are still a number of difficulties that arise. This paper will examine the effects of digitalization on service marketing in the Indian banking sector and how it has changed over time. This study’s main goal is to measure how satisfied bank customers are with the online services they receive from banks . This study makes use of the e – Servqual method to measure quality of services provided to banking customers after digitalization has taken place in the banking customers.

FRAUDULENT PRACTICES AND BLOCKCHAIN ACCOUNTING SYSTEMS Authors Umesh S. Mahtani

Double-entry accounting has been used globally for the past six hundred years and has become the base for all corporate financial reporting. Blockchain technology with distributed ledger now provides a new method of accounting termed “triple-entry accounting”. This method consists of recording and storage of business transactions, as a third entry on the blockchain. This third entry is expected to deliver a system that is trustworthy, immutable, and transparent. This study conducts a detailed review of the present literature on triple-entry accounting with blockchain technology and its impact on fraudulent practices. The review shows current literature has limited information on how this methodology will deter financial and accounting fraud. Drawing on the case studies of twenty-four companies involved in fraudulent practices globally, this paper describes common practices in manipulating financial statements, falsifying accounting records, and fraudulent banking transactions. The study explains the mechanics of how these practices can be prevented using triple-entry accounting in the blockchain environment and how the technique will bring about changes in the audit process and in the roles of internal and external auditors in the organization. The study recommends research propositions focused on governance and financial performance of a company when this method is adopted.

Web App for Tracking Real-Time Performance of Cryptocurrencies

Cryptocurrency is money that exists in digital or virtual form. Cryptocurrencies do not have a central issuance or regulatory authority, but instead use a decentralized system to record transactions and issue new units. Cryptocurrencies are a secure and popular standardized way to transact anywhere on earth with relatively low fees. This article provides an overview of what cryptocurrency is and begins to answer some of the most common questions asked by newcomers. Nowadays, everyone wants to explore and invest in the crypto market due to its high volatility and higher returns. Cryptocurrencies are inherently volatile because their prices change rapidly. Therefore, we thought of creating a platform to track the performance of cryptocurrencies. The platform will track the performance of cryptocurrencies and provide information on changes in the value of cryptocurrencies Our results will provide users with the necessary information, including the real-time data of cryptocurrencies in visual form like Graphs or Charts, so that they can decide whether to invest in them. We also provide various tools to facilitate the decision-making process of investing in the crypto market.

RANCANGAN SISTEM INFORMASI JASA LAUNDRY

Nonz Eqy Laundry is a service business that is engaged in washing various types of clothes. The transaction data management system laundry that is currently running still uses the method of writing with paper media to record transactions every day. Without a system that can store laundry, data is vulnerable to lose or damage, and errors are still common in reporting. Based on these problems, it is proposed to create a web-based computerized information system that aims to assist in managing transactions and making laundry. The system is built using the Waterfall, consisting of analysis, design, implementation, and system testing stages. The design stages are carried out with application architecture design, Data Flow Diagrams (DFD), and Entity Relationship Diagrams (ERD). The implementation process uses a database and the PHP programming language with h framework Laravel. The final result achieved from this research is that the existence of laundry income reports laundry every month.

Commentary: Blockchain technology and its current importance in toxic anterior segment syndrome outbreak in India.

Commentary: Blockchain technology and its current importance in toxic anterior segment syndrome outbreak in India.

Timely Business Record Management Keeps a Business Safe An Opinion from Small and Medium Enterprises

The delayed recording of transactions creates risk for small and medium entrepreneurial businesses. This practice may become the cause of errors, and fraud in business records may suffer in the future. The study aims to create awareness among entrepreneurial businesses. The data was collected from 120 respondents by convenience sampling method. Used a well-developed and verified scale closed-ended questionnaire for primary data collection. Used SPSS and descriptive statistics for data analysis. The results showed that many irregularities occurred in small and medium entrepreneurial businesses due to the delayed recording of business transactions. Pointing out the delayed recordings of business transactions practice in small and medium entrepreneurial businesses is a grey area and is a novelty for this research. The guidelines may be followed by other small and medium enterprises for keeping them safe from irregularities.

Dalam Kaitannya Akuntansi Rumah Tangga, Menyoroti Keluarga Muslim

Accounting practices are appealing to be studied in a family which is the smallest unit in society. The economic activities of the family have unwittingly demonstrated accounting practices. The purpose of this study is to reveal these practices and assist in the preparation of financial reporting as in the concept of accounting This research is qualitative with a case study approach. the location of the research was in Parepare, South Sulawesi. The Informants were Muslim families who had children where both parents worked. The data collected was then analyzed through data reduction, data presentation, and drawing conclusions. The result of the research discloses that receipts and expenditures of the familiy can be prepared according to accounting cycle starting from transaction recording, classification until preparation of financial statements. The types of transactions obtained from Islamic family during preparing the financial statements are cash, account receivable, equity, revenue, family expenditure, zakat, Infaq, Shadaqah expenditure as well as capital expenditure.

Detecting Phishing Accounts on Ethereum Based on Transaction Records and EGAT

In recent years, the losses caused by scams on Ethereum have reached a level that cannot be ignored. As one of the most rampant crimes, phishing scams have caused a huge economic loss to blockchain platforms and users. Under these circumstances, to address the threat to the financial security of blockchain, an Edge Aggregated Graph Attention Network (EGAT) based on the static subgraph representation of the transaction network is proposed. This study intends to detect Ethereum phishing accounts through the classification of transaction network subgraphs with the following procedures. Firstly, the accounts are used as nodes and the flow of transaction funds is used as directed edges to construct the transaction network graph. Secondly, the transaction record data of phishing accounts in the publicly available Ethereum are analyzed and statistical features of Value, Gas, and Timestamp values are manually constructed as node and edge features of the graph. Finally, the features are extracted and classified using the EGAT network. According to the experimental results, the Recall of the proposed method from the article is 99.3% on the dataset of phishing accounts. As demonstrated, the EGAT is more efficient and accurate compared with Graph2Vec and DeepWalk, and the graph structure features can express semantics better than manual features and simple transaction networks, which effectively improves the performance of phishing account detection.

Optimized Security Algorithms for Intelligent and Autonomous Vehicular Transportation Systems

With the growth of the Internet of Vehicles (IoV) in Intelligent Autonomous Transport Systems (IATS), a huge volume of data is exchanged between vehicles in these newly developed infrastructures. As a result, the requirements of securing data exchange between vehicles, autonomous or otherwise, have also increased tremendously. Securing data transfer and keeping a record of each transaction becomes a necessity in IoV/IATS. In this paper, we propose some optimized security algorithms using symmetric encryption for secure multimedia data transfer between vehicles. The main feature of these optimized algorithms is that they use a lower amount of data to generate fingerprints. The algorithms convert approximately 3.7 x 10⁵ samples of data into 3600 samples to generate the fingerprint. Fast Fourier Transform (FFT) is used to fetch the highest three peak values of the signal in the frequency domain. A centralized server authenticates the data transfer by comparing the HASH of the fingerprints and also keeps the transaction record. Through experimental analysis, the performance of proposed algorithms is confirmed by achieving reduced size samples to generate fingerprints and their authentication at the server-side.

Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.

Sistem Informasi Manajemen Apotek Menggunakan Metode Extreme Programming

Prima Angel's Pharmacy is engaged in the health sector and is located on Jl. Ki Merogan No. 117, Kertapati Palembang. Prima Angel's Pharmacy is a pharmacy that buys and sells medicines needed by the community. The current system at Prima Angel's pharmacy is still using the conventional system which is manually doing the record of purchase and sale transactions into a ledger, thus making the data processing, data search, and report generation become inefficient. The purpose of this research is to facilitate data processing and data storage, so that the data can be neatly arranged and easily processed into the required information. This Prima Angel's Pharmacy management information system was built with a combination of research methods between qualitative methods in terms of system development using Extreme Programming and quantitative methods using descriptive statistical data analysis. The results of the development of the Prima Angel's Pharmacy management information system can run as expected, namely processing data, searching data, and making reports effectively and efficiently.

Agriculture Food Supply Chain Management System based on BlockChain and IOT

In agriculture supply chain management block chain distributed ledger underpinning cryptocurrncies bit coin, represent, new innovative technological approach to realizing system. they provide fault-tolerance, immutability, transparency and full tractability of stored transaction record, as well as coherent Digital representation of physical assets and autonomous transaction execution. Trace-ability is critical in managing food quality and safety. Traditional Internet of Things (IoT) trace-ability systems offer viable solutions for food supply chain quality monitoring and trace-ability. However, majority of IOT solution rely on the centralized server-client paradigm, which makes is difficult for consumers to obtain all transaction information and track the origins of product. Block chain is an innovative technology that has potential to significance improve tracebility performance by providing security and complete transparency. However, the current literature does not fully explore benefit ,challenges and development method block chain based food traceability systems. As result ,the to identify block chain and IOT based solutions for food tracebility.

Legal Aspects of Implementing Confidentiality Protection of Customer Fund Deposits at BUMD Bank Lampung

Bank secrecy is important because banks as trusted institutions are required to keep everything related to depositors and their deposits confidential. As for the legal protection process for the secrecy of customer funds depositing funds at BUMD Bank Lampung, namely the prevalence of bank operations involving the collection of public funds such as through current accounts, savings, deposits, and so on. Meanwhile, after collecting these funds, the bank needs to distribute these funds to the public, namely through the provision of credit. Other efforts, namely adequate recording of bank operations or transactions conducted by banks is a must. Suggestions for bank management, it is best to be careful in applying the principle of bank prudence, especially in receiving funds to be deposited by customers by asking customers for sources of funds, especially for large deposits, so that the bank can avoid attempts at banking crime. such as money laundering.