Transaction Reports Research Articles

PENGUJIAN KEPATUHAN PENGENDALIAN INTERNAL PROSEDUR KAS PADA RUMAH SAKIT PALANG BIRU KUTOARJO

This study aims to examine compliance with the internal control of cash receipts and disbursements implemented at Palang Biru Hospital. Cash receipt testing is carried out on cash receipt transactions from banks (payment points) and hospital cashiers. Meanwhile, testing cash expenditures on petty cash account expenditures. Testing compliance with internal control of cash procedures in this research uses the stop-or-go sampling method, with a constraint level (R) or confidence level of 95%. Results of internal control compliance testing for cash receipts on the attribute (1) documents with printed serial numbers, with the conclusion that this attribute is running well, (2) checking the cashier's deposit book with the conclusion that this attribute has not been met, (3) checking transaction reports and bank statements with conclusion has been fulfilled. Meanwhile, the results of testing compliance with internal control of cash disbursements on the attributes (1) document authorization, (2) completeness of documents, and (3) accuracy of accounting records concluded that the three attributes had not been met.

Perancangan Sistem Informasi Penjualan Sembako pada Toko Misman

The purpose of this research is to design a basic food sales information system at Misman Store to assist the performance of Store employees in processing data and selling basic necessities which still use a manual recording system in managing stocks and transactions in the store, which causes inefficiencies in monitoring inventory of goods. Research using qualitative methods with data collection techniques through observation, interviews, and literature studies. The results of the study, among others, make it easier for employees at misman shops to complete the main tasks of selling goods such as data management to be easier, more efficient, and effective with this system. sales and sales transaction reports. The designed web-based information system has several main features such as system login, dashboard, item category management, inventory management, and transaction recording and reporting. This system is designed to improve the efficiency of store operations and facilitate the management of goods data and sales transactions.

Implementasi Sistem Pendataan Transaksi dan Pengelolaan Stok Menggunakan OutSystems Berbasis Website

Transaction recording, stock management, and monthly transaction reporting are critical activities that support a company’s operational workflow. At PT. Bintang Permata Semesta, these activities are still conducted manually, leading to difficulties in accessing real-time data, as well as increasing the potential for operational errors. With technological advancements, web-based systems have emerged as effective solutions to streamline these processes. This research focuses on the development of a web-based transaction recording and stock management system using OutSystems, a low-code visual development platform designed for rapid application creation. The system developed includes features such as transaction recording, automatic stock calculations, data searching and filtering, low-stock level notifications, and automatic monthly transaction report generation. Additionally, the website is synchronized with cloud services, enabling access anytime and anywhere via desktop or mobile devices. The research utilizes a qualitative method, gathering primary data through structured interviews, direct observations, and literature reviews. The software development method used is Personal Extreme Programming (PXP). The resulting system aims to assist employees in both the main and branch offices with more efficient transaction recording, real-time stock monitoring, and report generation. This implementation highlights the benefits of using OutSystems to create a dynamic and user-friendly web-based system, ultimately improving operational efficiency within the company.

Perlindungan Hukum Terhadap Profesi Advokat dalam Pencucian Uang

Money laundering is a special class of crimes and is classified as a major crime regulated in Law Number 8 of 2010 concerning the Prevention and Eradication of Anti-Trafficking Drugs. Has the potential to damage economic, security, and social consequences. The strategy to eradicate money laundering requires the advocate profession to participate in efforts to eradicate money laundering as stipulated in Government Regulation Number 43 of 2015. The birth of this Government Regulation poses obstacles for professionals. In this Government Regulation one of them is the advocate profession which is classified as a reporting party who is obliged to submit suspicious financial transaction reports to PPATK. On the one hand, Article 19 paragraph (1) of the Advocate Law also states that an advocate is obliged to keep everything secret obtained from his client because of his professional relationship, unless specified by law. In writing this study, a type of normative juridical study is used with a conceptual approach also a legislative approach. The regulation regulated in Government Regulation No. 43 of 2015 is because the advocate profession is vulnerable to being used by money laundering perpetrators. With the obligation, it will circumstantial avoid them from using advocates with their immunity rights to do the crimes.

Implementation of an IoT Based Billing System to Optimize Management of Billiard Table Usage

This research develops an IoT-based billing system for managing billiard table usage, aimed at addressing various issues arising from the use of manual systems. Currently, many billiard table rental businesses still rely on manual methods for transaction recording and lamp control, which increases the risk of rate manipulation, inaccurate transaction reports, and inefficient resource management. The manual process also adds to the workload of operators, especially when billiard tables are located far apart. The developed system utilizes Bluetooth sensors and a web app to automatically control the billiard table lamps, thereby reducing manipulation and improving operational efficiency. Testing shows that the system accurately calculates the usage fees and controls the lamp status based on commands from the web server. As a result, the system not only enhances the accuracy of cost calculation and the reliability of billiard table management but also provides a better user experience. Thus, the implementation of this IoT-based billing system offers significant benefits in optimizing billiard center management.

Crypto laundering prevention in Indonesia: The role of regulatory technology and financial intelligence unit

Research aims: In Indonesia, crypto laundering has become an emerging threat through digital payments since 2015. This study aims to elaborate the crypto laundering prevention through the utilization of regulatory technology (RegTech) and the role of the Financial Intelligence Unit (FIU). Design/Methodology/Approach: The study was conducted using a qualitative content analysis approach with the support of NVivo 12. Data was sourced from secondary data in the form of law documents that have been established and published by the Commodity Futures Trading Regulatory Agency (CFTR). Research findings: Crypto laundering prevention is implemented through Know Your Customer (KYC) and transaction monitoring based on a risk-based approach. Normatively, KYC and transaction monitoring should be implemented on RegTech-based face recognition for KYC and blockchain analytic tools for transaction monitoring. Furthermore, the findings revealed that the FIU in Indonesia is the Indonesian Transaction Report and Analysis Center (INTRAC) which has the authority to receive and conduct further analysis of transaction monitoring results. INTRAC conducts advanced analysis with a ‘follow the money’ approach. The existence of INTRAC’s role depends on the tools, technology, and human resources that represent it.Theoretical contribution/Originality: This study contributes to knowledge in the field of forensic accounting. The findings and discussions in this study provide valuable insights into the current contemporary accounting issues and their relationship with other disciplines.Practitioner/Implication: This study provides insights for regulators to collaborate with various experts from information technology and environmental fields regarding developing regulations and policies to prevent crypto laundering. Research limitation: The data used was only sourced from secondary data (regulatory documents), so the role of RegTech and FIU was only studied normatively.

The Business Process for Receipt and Disbursement of Cash Through Website: Case Study of Riverstone Hotel & Cottage

This study aims to present an effective business process model to tackle issues related to the cash inflow and outflow cycle at Riverstone Hotel & Cottage. It utilizes Research and Development (R&D) as the research type and follows the ADDIE method, consisting of three stages: analysis, design, and development. The findings suggest the necessity of a website system featuring separate cash inflow and outflow menus for the administrative and front office departments, as well as for the hotel's services (rooms and halls) and expenditures. Implementing real-time management can help reduce processing delays during the calculation and input of room/hall prices across different platforms. Moreover, daily/monthly transaction reports can be conveniently accessed from the provided menu options, eliminating the need for manual recalculations.

Industrial Online Gambling as Dangerous Cyber Crime in Indonesia

Currently, the reality of a lifestyle that tends to be consumptive, especially combined with the increase in daily necessities due to the speedy rate of economic inflation, makes everyone want to achieve everything practically and instantly, or they think it is easy. One of the things done is gambling. Gambling is a criminal act, i.e., risking a certain amount of money where the winning party will get the entire bet. Gambling can also be referred to as a matter of luck, as it can harm society and the nation's moral values. This crime also disturbs public order, peace, and security. In addition, the influence of gambling does not only affect adults but the impact of gambling also affects children. The Online Gambling Task Force (Satgas), formed by President Joko Widodo and the Financial Transaction Reporting and Analysis Center (PPATK), found several findings related to online gambling in Indonesia. Among them, the turnover of online gambling money reached Rp 600 trillion, and the flow of funds flowed to several countries abroad, including several ASEAN countries such as Cambodia, Vietnam, Thailand, and the Philippines. Online gambling turnover will reach 600 T, and the January-March 2024 period will reach 100 T. A total of 2,370,000 residents are addicted to online gambling, 2% (800,000) of children under the age of 10 years.

SISTEM INFORMASI HOME SERVICE DAN PENJUALAN SPARE PARTS MENGGUNAKAN MODEL WATERFALL

Yamaha Karya Laba Motor is a company specializing in motorcycle maintenance and parts sales. Despite its services, shortcomings persist such as verbal vehicle inspections upon service intake and manual recording of service queues and parts sales. Issues arise concerning inventory monitoring, particularly when parts are depleted, necessitating time-consuming manual checks that hinder mechanics' efficiency. Additionally, the lack of home service and online parts sales further complicates customer convenience. The development of a Home Service and online parts sales application at Yamaha Karya Laba Motor aims to address these challenges by enhancing operational efficiency and customer satisfaction. The application includes features such as transaction management, user administration, parts inventory, reporting, Home Service requests, and online parts sales. These functionalities empower Yamaha Karya Laba Motor employees to efficiently monitor parts availability and generate transaction reports. Simultaneously, customers benefit from streamlined processes, saving time and ensuring convenience. This study underscores the transformative impact of digital solutions in improving operational workflows and enhancing service.

Money Laundering Observation from Outer Space

This paper examines the potential of nighttime light (NTL) data as an alternative data source to predict the number of money laundering events. The study is based on the assumption that money laundering as one of financial crime categories is linked to economic development, and previous research has explored the relationship between NTL and both economic data and crime. Panel regression analysis with random effects was used to investigate the potential of NTL data to estimate money laundering activity, which was measured using Suspicious Transaction Reports (STRs) data as a proxy variable. The results suggest that NTL data can be a promising tool for estimating money laundering activity, providing new insights into the use of alternative data sources in predicting this illegal activity. The findings of this research could also contribute to the development of more effective anti-money laundering strategies by law enforcement and policymakers.

Application of International Law in Tackling Money Laundering

Money laundering has become a complex and challenging global issue, this complexity is compounded by its cross-border nature, which demands effective international cooperation in its handling and the application of international law to be key to comprehensively combating trafficking and preventing the proliferation of proceeds of crime. International law related to trafficking has evolved rapidly in recent decades. Beginning with the 1988 Vienna Convention on Psychotropic Drugs and Psychotropic Substances, various international legal instruments have been formulated to define trafficking, criminalize its perpetrators, and strengthen cooperation between states. For example the United Nations Convention Against Transnational Organized Crime (Palermo Convention) of 2000 and Recommendation 40 of the FATF, In 2022, the Center for Financial Transaction Reporting and Analysis (PPATK) fully disclosed the amount of Money Laundering (TPPU) which reached IDR 183.88 trillion. Indonesia has ratified various international legal instruments related to TPPU and implemented them in national regulations. Law Number 23 of 2003 concerning Money Laundering and Terrorism Financing is the main legal basis in Indonesia. PPATK, as a UIF (Financial Intelligence Unit), plays an important role in collecting, analyzing, and disseminating information related to TPPU to relevant authorities.

Cloud accounting and the performance of deposit money banks in Nigeria

The current technological era of the 4th Industrial Revolution (4IR) and the realities of the COVID-19 pandemic brought about challenges and opportunities for DMBs; these challenges necessitated this study. The study examined empirically the relationship between cloud accounting and improved customer service delivery, which have effect in the financial performance of deposit money banks (DMBs). The study adopted cross-sectional survey research design. The structured Lickert scale questionnaire was raised from the objectives of the study and administered to the information technology and communication (ICT) unit of the sampled DMBs. The outcomes of the administered questionnaires were analyzed using the descriptive statistics and Spearman’s Rank Correlation Coefficient. Results show that cloud accounting has a significant positive relationship with financial performance of DMBs. In addition, Information Technology Trust has a positively significant moderating effect on the relationship between cloud accounting and financial performance DMBs. Also, the study revealed that Visualized Transaction Reporting and Self-service Transaction Reporting have significant positive relationship with productivity and profitability of DMBs. In conclusion, cloud accounting significantly moves in the same direction as financial performance. Hence, the study recommends that banks should do more investment in cloud accounting technologies for improve customer service delivery in their operations, which will in the end boost financial performance.

The Trends and Challenges of Money Mule Investigation by Malaysian Enforcement Agency

This article discusses the roles played by the enforcement agency, the current money mule situation, and the challenges faced by enforcement agency investigation officers in money mule investigations. An interview with informant from one of the Malaysian Enforcement Department, was conducted to gather his insights. An enforcement officer launches a money mule investigation based on the victim’s police report or Suspicious Transaction Report (STR). Investigation into money mule cases received by law enforcement agency is guided by Penal Code 424 and AMLATFPUAA 2001, which clearly expound the offence implicated in the money mule syndicate. The output from the interview is analysed under content analysis, whereupon the large amount of extracted information is summarised and arranged into important themes that address the research objective. The major challenges faced in criminal investigation include lack of cooperation from telco, delayed response from banks when requested to provide crucial information, wrong public perceptions on enforcement agency’s aggressiveness to fight money mule, lengthy investigation procedure, limited resources and lackadaisical attitude towards money mule threat. The challenges undermine the fight to eradicate the money mule phenomenon, one of the most critical financial crime threats in Malaysia. A slew of changes that enforcement agency is keen to see are proposed, including a more proactive telco regulator, a shorter processing period by banks in responding to production orders from enforcement agencies, and a steeper involvement by the media to build public awareness.

The tale of the Baltics: Experiences, challenges, and lessons from reforming their national Financial Intelligence Units (FIUs)

The banking sector of three Baltic countries, i.e., Lithuania, Latvia and Estonia, was abused by money laundering scandals between 2018 and 2020. The Danske Bank scandal was the largest one and, combined with the other scandals, inevitably triggered a heavy critique of national anti-money laundering (AML) frameworks that govern the supervision of banking sectors. At the European Union (EU) level, weak mechanisms to ensure the EU-wide supervisory consistency, were also identified. As a result of detected flaws, a new body called The Anti-Money Laundering Authority (AMLA) will be established in the EU as of 2027.This context provides an opportunity to scrutinize the rationale behind AMLA’s establishment, by examining the role that the Baltic countries’ Financial Intelligence Units (FIUs) fulfill in financial surveillance, and the scope of AML reforms that took place in the aftermath of those banking scandals. Could those scandals have been prevented by national FIUs and their supervisory bodies? Whether one Baltic model of FIU exists or rather three different national models are visible? Can AMLA fulfill its mandate without relying on the work carried out by national FIUs and supervisory bodies?Based on extensive interviews with the representatives of the three Baltic FIUs, their supervisory authorities, and content analysis of publicly available sources, this paper offers a unique insight into idiosyncratic characteristics of the Lithuanian, Latvian and Estonian FIUs modus operandi. The findings are that each Baltic FIU was confronted with its own set of problems affecting the fulfillment of these agencies’ statutory duties. However, significant “grass-root” reforms of the AML national frameworks in each Baltic country have already been undertaken.11AML Anti-Money LaunderingBL Bank of LithuaniaCFT Combating Financing of TerrorismEU European UnionAMLA Anti-Mooney Laundering AuthorityECB European Central BankLEA Law-Enforcement AuthorityFIU Financial intelligence unitGDP Gross Domestic ProductFL Finance LatviaPPP Public-Private PartnershipSTR Suspicious Activity ReportUTR Unusual Transaction Report

Video Conference Rental Business Application Design At Pt. Alfa Copies Android-Based Virtual Technology

The purpose of this research is to determine the process of managing device rental data, tenant profiles, tenant transactions, device rental dates, payments, tenant data reports, product and price reports, sales transaction reports, bill payment reports at PT. Alfa Cipta Virtual Technology. The method used to process this activity is a qualitative method (System Life Cycle (SDLC)), namely to design, build, maintain and develop a system. After the author designs, builds and develops a device rental system, finally the author can draw the conclusion that management The device rental business becomes more dynamic and simpler so that it can improve sales and admin sales performance. Making sales transaction reports and tenant data reports is much faster because management can be accessed via an application on a smartphone.

Sistem Informasi Penjualan Seprai Pada Toko Salsabila Seprai

Technological developments are needed in carrying out various sales activities. Currently, it has become a necessity that information technology can provide convenience in finding the desired information. Toko Salsabila Seprai started running its business through the Instagram platform but there were various problems such as the lack of monitoring of the transaction process and transaction reports which were still done manually because the sales system was not integrated. Therefore, the purpose of this research is to develop a website-based sales information system using the SDLC method. This system is used by the Salsabila Store as a media for sales and transaction data management. The design of this sales information system uses a structured method. Website implementation is made using the HTML, PHP and MySQL programming languages and using the Bootstrap framework so that the web appearance becomes responsive and attractive. The results obtained are a website-based bed sheet sales information system application that is equipped with main page menu features, login, customer registration, shopping cart, purchases, payments, sales reports and admin pages for data management. Based on the test results using the blackbox method, these features can function properly and are valid.

Form of Application of the Principle of Recognizing Service Users (Pmpj) by Land Deed Making Officials in Their Duties and Authorities

Based on the provisions in Article 4 of Government Regulation Number 43 of 2015 and Article 2 of the Head of Financial Transaction Reports and Analysis Center (PPATK) Regulation Number 11 of 2017, Land Deed Officers, hereinafter referred to as PPATs, have a crucial role as reporting parties. They have an obligation to carry out Service User Recognition Procedures (PMPJ), including identification, verification, and monitoring of transactions to ensure conformity with the profile of the individuals involved. The results of this PMPJ must be reported to PPATK for the benefit of the state. In addition, PPATs must also comply with ethical responsibilities, such as maintaining the confidentiality of client deeds and transactions; violating these obligations can lead to sanctions or violations. However, in practice, PPATs face challenges due to the lack of clear reporting forms from the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency in short ATR/BPN, creating a confusing legal vacuum. Therefore, research on the implementation of PMPJ principles by PPATs is important to find appropriate solutions and ensure compliance with applicable regulations. The purpose of this research is to analyze and formulate the role of PPAT as a reporting party in the application of the Principle of Recognizing Service Users (PMPJ) in accordance with Government Regulation Number 43 of 2015 concerning Reporting Parties in the Prevention and Eradication of Money Laundering Crimes, as well as identify and explore the practical application of the Principle of Recognizing Service Users (PMPJ). The research method used is normative juridical research, to evaluate legal certainty regarding assessment in the implementation of PMPJ reporting by PPAT. The conclusion obtained from this research is that PPAT has an obligation as a reporting party in the implementation of the principle of recognizing service users to prevent and eradicate Money Laundering Crime (TPPU) in accordance with Government Regulation Number 43 of 2015. In this context, PPATs are directly responsible for identifying, verifying and monitoring service user transactions related to the purchase and sale of property, as well as engaging in a series of preventive measures to ensure compliance with the regulation

E-Health Care System

Within the Admin module, healthcare facility administrators have robust tools at their disposal to manage users, including doctors, staff, and patients. They can effortlessly organize departments and allocate doctors and staff members accordingly, ensuring a streamlined workflow. Additionally, administrators can efficiently oversee doctor appointments, maintain financial records through transaction reports, and monitor lab reports, guaranteeing the accuracy and timeliness of crucial medical information. The Patient module empowers individuals to actively engage with their healthcare services. Patients can seamlessly access their appointment schedules, check the availability and status of their appointed doctors, and book or modify appointments as needed. Furthermore, they can review their prescription history, ensuring they adhere to their recommended treatments, and manage their personal profiles for comprehensive healthcare management. Key Words: — User management ,Doctor allocation Department ,organization Workflow optimization, Appointment scheduling

Uncertain Standard of Suspicious Transaction Reporting Duty of Accountants

Uncertain Standard of Suspicious Transaction Reporting Duty of Accountants

Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan

Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.