Single Entry System Research Articles

Pelatihan Sistem Akuntansi Keuangan Masjid (Sakmas) Di Kota Pekanbaru

A barrier of the mosque’s financial reporting is minimal knowledge of the financial management, limited sources of financial data, minimal of supporting infrastructure facilities, not having competent experts, non-productive human resources, and stutter of technology. Most mosques only have a financial record with a single-entry system. The majority of mosque managers are people who are still laymen with accounting. The application method used direct training to socialize ISAK 35 in the preparation of financial statements and provide training in the use of the mosque's financial accounting system (SAKMAS in accordance with IAK 35 on the presentation of financial statements to non-profit organizations). The Achievement level of success of the activity is the inception of the mosque's financial statements, understanding, and knowledge in training to make financial reporting in accordance with accounting standards. Each participant gets SAKMAS software that can be directly used. Moreover, the mosque can produce a double-entry recording system through SAKMAS. Takmir understanding increases into a good signal, thus increasing public confidence in the management of people's funds.

Data Format and Interface Design in Digital Identity Applications Using WSO2

This study aims to upgrade the application login system in STMIK "AMIKBANDUNG", from some problems that exist in a regular login system and with the development of an information system that requires STMIK "AMIKBANDUNG" to follow its development, not only various applications but companies are required to improve data security on the application login system. In the draft in this study proposes a single entry system (Single Sign On). By using this single login system, users only need to remember one user name and password to enter in various applications in the organization or company. In this study using open source WSO2 IS, and in the database system in WSO2 IS there is an embedded database system that is H2 database, in addition to H2 database, WSO2 IS provides a place for other database systems such as MYSQL. So in one identity provider this contains two database systems. And the results of the application of MYSQL database in this research allows WSO2 IS users to develop in various protocols in WSO2 IS, and use a simple and easy to understand interface format. So with this research, STMIK "AMIKBANDUNG" can upgrade the login system, with only one account can make it easier for students and staff to enter into one or more of the application services in STMIK "AMIKBANDUNG".

Accrual Based Double Entry Accounting - A Revamp in the Financial Administration of Urban Local Bodies

The Cash Based Single Entry System of Accounting (CBSESA) was usedby Urban Local Bodies (ULBs), since their inception for the purpose of financial recording and reporting. Because of the system’s inherent limitations, ULBs have failed to fulfil financial responsibility, transparency requirements, tapping new avenues of finance and efficient financial administration. The 11th National Finance Commission has made its apprehension on the accounting system followed in Local Self Governments (LSGs) and strongly recommended for a change in the accounting system as a good governance initiative. Time has proven that accrual-based double entry system of accounting is the most scientific method for financial recording and reporting, and the same has been in practice in commercial entities since 15th century. Unfortunately, the socalled scientific system could not be brought about in Government accounting or LSG accounting till the end of 20th century. As the first leap the Government of India suggested to adopt Accrual Based Double Entry System of Accounting (ABDESA) in ULBs in 2004. The state of Kerala adopted Municipal Accounts Manual and ABDESA in selected ULBs from 1st April 2007 (G.O.MS/8/2007/LSGD). Since, accounting information is largely used by stake holders for different purposes including financial administration and decisions, quality of such decisions (based on the published financial statements) rests largely on the shoulder of quality of information. The present paper is a detailed analysis of the quality of financial statements generated under ABDESA by the ULBs of Kerala, based on the primary data collected from five Municipal Corporations and 40 Municipalities.

A Comparison of Single-Entry and Multiple-Entry Casing Impingement Manifolds for Active Thermal Tip Clearance Control

In this paper, we compare using computational fluid dynamics the aero-thermal performance of two candidate casing manifolds for supplying an impingement-actuated active tip clearance control system for an aero-engine high-pressure turbine. The two geometries are (a) single-entry: an annular manifold fed at one circumferential location; (b) multiple-entry: a casing manifold split into four annular sectors, with each sector supplied separately from an annular ring main. Both the single-entry and multiple-entry systems analysed in this paper are idealised versions of active clearance control systems in current production engines. Aero-thermal performance is quantitatively assessed on the basis of the heat transfer coefficient distribution, driving temperature difference for heat transfer between the jet and casing wall and total pressure loss within the high-pressure turbine active clearance control system. We predict that the mean heat transfer coefficient (defined with respect to the inlet temperature and local wall temperature) of the single-entry active clearance control system is 77% greater than the multiple-entry system, primarily because the coolant in the multiple-entry case picks up approximately 40 K of temperature from the ring main walls, and secondarily because the average jet Reynolds number of impingement holes in the single-entry system is 1.2 times greater than in the multiple-entry system. The multiple-entry system exhibits many local hot and cold spots, depending on the position of the transfer boxes, while the single-entry case has a more predictable aero-thermal field across the system. The multiple-entry feed system uses an average of 20% of the total available pressure drop, while the feed system for the single-entry geometry uses only 2% of the total available pressure drop. From the aero-thermal results of this computational study, and in consideration of holistic aero-engine design factors, we conclude that a single-entry system is closer to an optimal solution than a multiple-entry system.

Pandemi Covid 19: Pelatihan Pajak bagi UMKM

The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players,<br />seriously worsened. The government has made many policies to ease the burden on MSMEs, one of<br />which is providing incentives in the field of taxation. There are still many MSME players who do not<br />take advantage of the incentives provided. The obstacles they face are the lack of socialization and<br />their ignorance of using these facilities. For this reason, the community service team of Institut Bisnis<br />dan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducing<br />simple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targets<br />in this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, who<br />foster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. The<br />solution for MSMEs that have not done bookkeeping is expected to use a single entry system by<br />recording cash receipts and payments so that they can take advantage of government tax incentives.

Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

Pengaruh Latar Belakang Pendidikan dan Pemahaman Standar Akuntansi Keuangan Entitas Nirlaba terhadap Penyusunan dan Penyajian Laporan Keuangan

This research aims to determine the effect of educational level and understanding accounting standards of non profit financial entity on the preparation and presentation financial statements. The population in this research is all mosques that hold financial records of Bandung Regency or Bandung City. The sample of research was taken incidentally with the respondent of finance department or doing the recording of finance in mosque as much as 30 mosque. The data collected is primary data through the spread of questionnaires both online and manual. Data processing technique is done through validity test, reliability, data conversion through Succesive Interval Method and hypothesis test through multiple regression analysis either partially or simultaneously. The result of this research shows that in general the compiler and reporter of the mosque's financial statements have not understood and know the term of PSAK. The preparation and presentation of financial statements in mosque entities still use single entry system. This system only records receipts and expenses. Meanwhile, the level of education and level of understanding of PSAK significantly influences the preparation and presentation of non-profit entity financial statements. This influence can be proved by the significance value of both variables that is 0.003 and 0.011.�Keyword : Financial statements of nonprofit entities, PSAK.

ERP IMPLEMENTATION EFFECT ON INTERNAL CONTROL OF CORPORATE BANKING IN INDONESIA STOCK EXCHANGE LISTING IN 2014-2016

Enterprise Resource Planning (ERP) is a single data entry system that provides many benefits for the company, one of them an increase in internal controls. This study aims to determine the factors that affect the internal control of companies using ERP implementation variables as independent while the size of the company and leverage as control variables. The samples used were banking companies listed in Indonesia Stock Exchange in 2014-2016. The results showed that ERP implementation has no effect on the company's internal control, while the size of the company's control variables showed significant results.

Government Decentralization Program in Indonesia

Without much preparation, Indonesia, in 2000, at a stroke replaced the previous system of centralized government and development planning with a wide range of decentralization programs. The reforms gave greater authority, political power, and financial resources directly to regencies and municipalities, bypassing the provinces. The powers transferred include those of executing a wide range of responsibilities in the areas of health, primary and middle-level education, public works, environment, communication, transport, agriculture, manufacturing, and other economic sectors. At the same time, the government replaced the antiquated cash-based, single-entry system of public finance with a modern double-entry accounting system that uses a single treasury account; is performance based; and has transparent management of the public treasury, tight expenditure and financial controls with performance indicators, computerized reporting, and a tightly scheduled auditing system. On the positive side, unlike in many developing and transition countries, the decentralization program in Indonesia has not caused major political or economic problems. However, the decentralization program was ill prepared and not carried out in a logical order for two reasons. First, the capacity of subnational governments to produce public and private goods, increase productivity and employment, and promote economic growth in their jurisdictions, was not increased. Because of the long tradition of centralization, local government never built the capacity to carry out economic planning and undertake initiatives to promote local economic growth. Before the reform, the local governments had mainly functioned as implementing agencies of national policies and programs. Second, the number of good financial managers, as required by the new laws of public treasury and auditing, was also limited and needed to be trained. The rising revenues of local governments do not follow their increasing government functions to promote economic development that could potentially cause fiscal imbalances.

CALCULATION OF FINANCIAL INDICATORS IN A SINGLE-ENTRY ACCOUNTING SYSTEM

The company’s accounting data are a base for the analysis of its business performance. As provided by the legislation, the company can choose whether the accountancy is maintained in a single-entry or in a double-entry system. Exploiting the financial analysis formulas, an economic performance analysis could be easily enough performed by the enterprises keeping their accounts in accordance with the accrual principle. If the accounting registers are kept in a single-entry system, data provided in the financial reports cannot be used to perform the analysis employing the formulas of the financial analysis. Currently, in Latvia, the single-entry accounting systems are commonly used by the farming enterprises. These businesses often apply for various funding, hence the analysis of diverse indicators is required, though it cannot be performed using the existing financial report data. The paper aims to identify the differences between a single-entry and a double-entry accounting systems, to explore opportunities to modify and to adjust the formulas calculating the financial indicators, so they can be used in a single-entry accounting system. As a result of the research, there has been developed a methodology that allows relating the cash-based accounting indicators with the accrual-based accounting indicators. Consequently, the appropriate information could be obtained for the economic performance analysis by the companies using the single-entry accounting system. Applied research methods: the monographic or descriptive research method as well as the synthesis method, the modelling and the document analysis method.

우리나라 장기요양기관 회계처리 지침의 개정 방향

우리나라 장기요양기관은 노인복지법 적용 기관과 미적용 기관이 혼재되어 사회복지법인재무회계규칙이나 장기요양보험법의 지침을 따르고 있다. 그러나 시설정보시스템의 이용이 불가능한 경우도 있고 자료 제출의 강제적 의무도 없어 장기요양기관의 재무상태와 경영실태와 관련된 신뢰성있는 회계정보는 부족한 실정이다. 따라서 본 연구에서는 현재 회계 관련 규정의 문제점과 개선방향을 알아보고 회계기준 정립을 위한 방안을 제시하였다. 본 연구에서는 장기요양기관의 실태를 반영하여 단기적으로는 복식부기기준의 회계기준과 단식부기 기준의 두 가지 회계기준이 필요할 뿐 만 아니라 적정한 재무보고를 위해 회계원칙에 부합하는 세 가지의 이익처분항목을 도입하였다. 마지막으로 충당부채 계정의 도입과 국고보조금, 감가상각비 등에 대한 회계 기준을 도입하였다. The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

Human Resource Accounting: a frame work for better Financial Accounting and Reporting

Accounting is crossing its boarders since the inception of single and double entry system. The accounting concepts and conventions made a stronger contribution to the field of accounting. However, the conservatism and other principles and concepts of accounting limited the usage and treatment of human resources in right dimension. There were earlier researches with respect to human resources valuation and treatment both from investment and cost perspective. However, still human resource accounting is in infancy due to varied reasons and in one way the present research aimed to rethink and stress the need for further studies in the subject. The present research paper aimed at the treatment of human resources with a true and fair view, like other elements involved in financial accounting and the inclusion of human resources not only from the expenditure perspective but also from the investment point of view is argued to depict the true and fair view of financial accounts and financial reports. Further, it is intended to discuss setting up of an apex body for valuation and treatment of human resources and other concerns which limits the practice of human resource accounting. Finally, it concluded with the future road map for financial accounting to consider it as Human

THEORETICAL AND PRACTICAL ASPECTS OF USAGE OF THE SINGLE-ENTRY ACCOUNTING SYSTEM

In accounting, it is possible to use a single-entry system or a double-entry system, but in order to obtain all the necessary information to analyse the economic processes, the choice of the system shall be evaluated in accordance with the legal requirements and the particular field of entrepreneurship. At present, the application of the single-entry system in accounting is defined most unclearly, because the choice of an accounting system does not always depend on the criterion – turnover (as stated in the legislation); its formation structure is more important.One of the research tasks is to investigate views of practicing bookkeepers in Latvia on the suitability of application of the single-entry system in accounting for individual entrepreneurs. In accordance with the inquiry results and the analyses, the research objective is to state the most problematic issues of accountancy and suitability of application of the single- entry system in accounting of different kinds of economic activity.

Survey of recent developments

In the recent legislative elections the Democrat Party of President Susilo Bambang Yudhoyono (SBY) was by far the most successful. Support for other major secular-nationalist parties fell significantly, as did that for the Islamic parties as a group. Two new parties led by former generals also performed relatively poorly. At the time of writing SBY seemed the likely winner of the forthcoming presidential election, supported by running mate Boediono, the former governor of Bank Indonesia. Indonesia's performance during the global financial crisis has been vastly better than during the Asian financial crisis, and superior to that of most other countries in the region. Output growth remained positive through Q1 2009, although there were signs of heightened caution within the business community. Deft monetary policy saw inflation decline significantly, with little negative impact on output growth or the banking sector. Much of the earlier declines in the financial markets had been reversed by mid-June. Successful management of exchange rate policy in late 2008 and early 2009 raises the question whether Indonesia would fare better with a more genuinely floating exchange rate and a much lower level of international reserves. Economic outcomes during the SBY administration fell well short of the president's 2004 election campaign promises, but were comparable with those under former president Megawati, reflecting the great policy similarities of the two regimes. A key feature of the presidential election campaign has been the use of the term ‘neo-liberal’ to attack one's opponents. It has been implied that those following ‘neo-liberal’ policies favour the business sector and foreigners over the people, whereas the real issue is what types of policies are more likely to benefit the Indonesian people as a whole. The debate provides the opportunity potentially to resolve long-standing disagreements as to the relative efficacy of free market- and interventionist-type policies. Public sector accounting reform is an important aspect of efforts to improve governance. Newly introduced accounting standards require a shift to double-entry accounting, and away from the single-entry system inherited long ago from the Dutch. This requires the listing of government entities’ assets and liabilities in a balance sheet, and should lead to far greater accuracy in government financial reporting. In turn, this has the potential to be a powerful anti-corruption instrument. But progress is significantly limited by a severe shortage of accountants in the public sector, and by dysfunctional personnel management practices.

Long-Term Care in the St. John's Region: Impact of Single Entry and Prediction of Bed Need

In 1996, the St. John's region had a population of 8,435 ≤ 75 years, with 996 nursing home (NH) beds and 550 supervised care (SC) beds. A single entry system to these institutions was implemented in 1995. To determine the impact of the single entry system, the demographic and clinical characteristics of NH residents were assessed in 1997 (N = 1,044) and in 2003 (N = 963). To determine the efficiency of placement and the need for long-term care beds, two incident cohorts requesting placement were studied in 1995/96 (N = 467) and in 1999/2000 (N = 464). Degree of disability was determined using the Residents Utilization Groups iii classification (RUG-III) and the Alberta Resident Classification Score (ARCS), and time to placement and to death was measured. In prevalent NH residents, the percentage without RUGS-III disability decreased from 18.5% in 1997 and to 9.9% in 2003. The proportion recommended for NH was 75% in 1995/96 and 72% in 1999/2000, despite the fact that the proportion with RUGS-III disability was 64% in both periods. Using a decision tree, optimal placement for the 1999/2000 cohort was 36% to SC, 20% to SC for the ognitively impaired, and 44% to NH. Predicted need for long-term care beds in 2004 matched poorly with current provision of NH and SC beds, and the mismatch will be worse in 2014. It was concluded that the single entry system was associated with improved appropriateness of NH bed utilization. However, there was a mismatch in need for and provision of institutional long-term care. Investment in the reconfiguration of long-term care beds by case mix and by geography is necessary.

"Harnessing genomics to improve health in India" - an executive course to support genomics policy.

BackgroundThe benefits of scientific medicine have eluded millions in developing countries and the genomics revolution threatens to increase health inequities between North and South. India, as a developing yet also industrialized country, is uniquely positioned to pioneer science policy innovations to narrow the genomics divide. Recognizing this, the Indian Council of Medical Research and the University of Toronto Joint Centre for Bioethics conducted a Genomics Policy Executive Course in January 2003 in Kerala, India. The course provided a forum for stakeholders to discuss the relevance of genomics for health in India. This article presents the course findings and recommendations formulated by the participants for genomics policy in India.MethodsThe course goals were to familiarize participants with the implications of genomics for health in India; analyze and debate policy and ethical issues; and develop a multi-sectoral opinion leaders' network to share perspectives. To achieve these goals, the course brought together representatives of academic research centres, biotechnology companies, regulatory bodies, media, voluntary, and legal organizations to engage in discussion. Topics included scientific advances in genomics, followed by innovations in business models, public sector perspectives, ethics, legal issues and national innovation systems.ResultsSeven main recommendations emerged: increase funding for healthcare research with appropriate emphasis on genomics; leverage India's assets such as traditional knowledge and genomic diversity in consultation with knowledge-holders; prioritize strategic entry points for India; improve industry-academic interface with appropriate incentives to improve public health and the nation's wealth; develop independent, accountable, transparent regulatory systems to ensure that ethical, legal and social issues are addressed for a single entry, smart and effective system; engage the public and ensure broad-based input into policy setting; ensure equitable access of poor to genomics products and services; deliver knowledge, products and services for public health. A key outcome of the course was the internet-based opinion leaders' network – the Indian Genome Policy Forum – a multi-stakeholder forum to foster further discussion on policy.ConclusionWe expect that the process that has led to this network will serve as a model to establish similar Science and Technology policy networks on regional levels and eventually on a global level.

The Impact of Single Versus Dual Data Entry on Accuracy of Relational Database Information

Objective: To evaluate the differences in entry errors associated with entry of prospective cohort data using a single versus a dual data entry system. Design: Cross-over trial Measurements: The database for the Canadian Intercollegiate Sport Injury Registry (CISIR) has, to date, used a dual data entry system. To test the differences in entry error, one season of injury and exposure (participation) data were entered for one sport from two participating institutions. A total of 5 data entry clerks were involved. Discrepancies between the final entries from both systems were flagged and checked against the original paper record. The number of instances where the dual entry system was correct but the single entry system was incorrect, and vice versa, were determined. Results: A total of 17,988 database fields were evaluated (15,509 text and 2,479 fixed response fields). There was a statistically significant difference in error where the dual entry system was correct but the single entry system was incorrect for 2 out of the 4 data entry modules. The percent accuracy using the single entry system was lower (99.35%) than that using the dual entry system (99.83%). Conclusions: Although the single entry system was statistically different from the dual entry system, the percent accuracy remained high and the errors did not cluster in one specific field. Given the doubling of entry costs with a dual entry system, it is recommended that a single entry system be used for the CISIR.

Efficiency of Institutional Long Term Care and Annual Demands for Placement

The objective of this study was to determine the efficiency of and annual demands for institutional long term care placement in the St. John's region. The study population comprised all applicants assessed for institutional long term care through the Community Health St. John's Region Single Entry System in 1995-96. The outcome measures used for the study included estimates of client resource utilization employing the RUGs III and Alberta Resident Classification System; hospital beds occupied; time to placement; and annual demands on long term care. The study concludes that objective criteria for admission to supervised care and nursing home care may help reduce the number of inappropriate placements (thus maximizing the use of existing nursing home beds) and decrease annual demands. Investment in alternatives to nursing home care for those with modest disability is suggested.

Waiting Time for Nursing Home Admission in a Voluntary Single-Entry System

RÉSUMÉLa substitution des services communautaires aux lits en établissements doit s'accompagner d'un accès rapide aux centres d'accueil en cas de nécessité pressante. Cette étude explore les variables prédictives du délai d'admission en centre d'accueil dans un cas type d'admission simple volontaire en Saskatchewan. L'étude examine, sur une période de deux ans, un groupe de 777 sujets d'un même district attendant leur admission en centre d'accueil à Saskatoon, Saskatchewan. Le délai d'attente moyen s'elève à 107 jours. Dans cette analyse multivariable temps-événement, des facteurs de priorité évalués séparément donnaient lieu à un taux d'admission trois fois plus rapide. Vivre seul, vivre en résidence pour aînés adjacente à un centre d'accueil et ne pouvoir marcher sans aide raccourcissaient également le temps d'attente. Le manque de collaboration augmentait le délai d'admission. L'étude signale que dans un système d'admission volontaire simple, l'admission ne repose pas seulement sur les facteurs de priorité.

Utilization of nursing home resources.

The total use and cost of nursing homes in Manitoba, for the fiscal year 1991/1992 were analyzed using a population-based health information system. The use of hospital beds by elderly patients for stays of 60 days or more was also analyzed to see if long hospital stays were substituting for nursing home beds. More than one in ten Manitobans 75 years of age and older and one in three who were 85 years and older resided in a nursing home for some time during the study period. The nursing home sector is characterized by none of the marked differences previously found in hospital use across the southern regions of the province, whose residents are similar in health and need characteristics. A single entry system, combined with a population-based planning approach, appears to provide equitable access to care across the province.