This research aims to determine the influence of individual and company characteristics on tax avoidance by examining and analyzing the impact of CEO overconfidence, gender diversity, and profitability on corporate tax avoidance. The rationale of this research is that there is still a lack of research, the authors identify the relationship between CEO overconfidence, gender diversity, and profitability using tax avoidance measurement, i.e., cash effective tax rate (CETR) followed by control variables of sales growth and capital intensity. This study used secondary data with entire manufacturing companies listed on Indonesia Stock Exchange for 2017-2019. The sample was determined using the purposive sampling method and obtained 96 samples. The analysis method used in this research is panel data regression with corporate tax avoidance as the dependent variable and CEO overconfidence, gender diversity, and profitability as independent variables. This research indicates that profitability positively affects corporate tax avoidance, while CEO overconfidence and gender diversity have no significant effect on corporate tax avoidance.
{"title":"INFLUENCE OF CEO OVER CONFIDENCE, GENDER DIVERSITY AND PROFITABILITY ON CORPORATE TAX AVOIDANCE: EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE","authors":"Giri Darijanto Sugiono, Yolanda Anggraeny","doi":"10.21512/jafa.v9i2.9178","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.9178","url":null,"abstract":"This research aims to determine the influence of individual and company characteristics on tax avoidance by examining and analyzing the impact of CEO overconfidence, gender diversity, and profitability on corporate tax avoidance. The rationale of this research is that there is still a lack of research, the authors identify the relationship between CEO overconfidence, gender diversity, and profitability using tax avoidance measurement, i.e., cash effective tax rate (CETR) followed by control variables of sales growth and capital intensity. This study used secondary data with entire manufacturing companies listed on Indonesia Stock Exchange for 2017-2019. The sample was determined using the purposive sampling method and obtained 96 samples. The analysis method used in this research is panel data regression with corporate tax avoidance as the dependent variable and CEO overconfidence, gender diversity, and profitability as independent variables. This research indicates that profitability positively affects corporate tax avoidance, while CEO overconfidence and gender diversity have no significant effect on corporate tax avoidance.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129742727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Budgetary Slack is the most common problem when preparing a budget. Budgetary Slack occurs when there is a difference between the number of best budget estimates and the total budget proposed by subordinates. Several factors can affect budgetary slack, including compensation schemes, obedience pressure, and self-efficacy. This experimental study examines and analyzes the effect of compensation schemes, obedience pressure, and self-efficacy on budgetary slack. This experiment used a 2x2x2 between-subject experimental design; participant data was obtained by filling out a google form. Testing of participant data was used using Levene's test and univariate ANOVA. The conclusion is that budgetary slack is affected by the compensation scheme. Therefore, managers should be aware of the benefits and drawbacks of the pay plan that the firm will implement in advance.
{"title":"THE EFFECT OF COMPENSATION SCHEMES, OBEDIENCE PRESSURE, AND SELF-EFFICACY ON BUDGETARY SLACK","authors":"Dimietry Anastasia, Lodovicus Lasdi","doi":"10.21512/jafa.v9i2.8291","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.8291","url":null,"abstract":"Budgetary Slack is the most common problem when preparing a budget. Budgetary Slack occurs when there is a difference between the number of best budget estimates and the total budget proposed by subordinates. Several factors can affect budgetary slack, including compensation schemes, obedience pressure, and self-efficacy. This experimental study examines and analyzes the effect of compensation schemes, obedience pressure, and self-efficacy on budgetary slack. This experiment used a 2x2x2 between-subject experimental design; participant data was obtained by filling out a google form. Testing of participant data was used using Levene's test and univariate ANOVA. The conclusion is that budgetary slack is affected by the compensation scheme. Therefore, managers should be aware of the benefits and drawbacks of the pay plan that the firm will implement in advance.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116679621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The COVID-19 pandemic and the bearish market have led investors to find a safe-haven asset during this financial turbulence. Gold, US Dollar, and Bitcoin traditionally could be safe-haven assets in previous financial crises. However, safe-haven assets are mainly different during each market crash. Therefore, this paper aims to examine gold, US dollars, and Bitcoin as safe-haven assets during the COVID-19 market turmoil in several South East Asian countries such as Indonesia, Malaysia, Singapore, and the Philippines. All variables use daily data time series from January 2020 - September 2020. This study will conduct an empirical analysis using Generalized Autoregressive Conditional Heteroscedasticity (GARCH). Our result shows that during the COVID-19 pandemic, US Dollar could act as a safe-haven asset in Indonesia, Malaysia, and the Philippines. It implies that when the condition is uncertain during a pandemic, many investors switch their investments to US dollars in those three countries. On the other hand, gold and bitcoin are not safe-haven assets, but they could only act as hedging for several countries in South-East Asia.
{"title":"DID GOLD, BITCOIN AND FOREX AS SAFE HAVEN ASSET FOR SOUTH EAST ASIA INDEX DURING COVID 19","authors":"Yen Sun, V. Natasha, Edward Akil Tenggono","doi":"10.21512/jafa.v9i2.9095","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.9095","url":null,"abstract":"The COVID-19 pandemic and the bearish market have led investors to find a safe-haven asset during this financial turbulence. Gold, US Dollar, and Bitcoin traditionally could be safe-haven assets in previous financial crises. However, safe-haven assets are mainly different during each market crash. Therefore, this paper aims to examine gold, US dollars, and Bitcoin as safe-haven assets during the COVID-19 market turmoil in several South East Asian countries such as Indonesia, Malaysia, Singapore, and the Philippines. All variables use daily data time series from January 2020 - September 2020. This study will conduct an empirical analysis using Generalized Autoregressive Conditional Heteroscedasticity (GARCH). Our result shows that during the COVID-19 pandemic, US Dollar could act as a safe-haven asset in Indonesia, Malaysia, and the Philippines. It implies that when the condition is uncertain during a pandemic, many investors switch their investments to US dollars in those three countries. On the other hand, gold and bitcoin are not safe-haven assets, but they could only act as hedging for several countries in South-East Asia.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114598503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kenneth Gunawan, Muhammad Fauzan Riyanal, B. Handoko
Today more and more cases of fraud occur. In each of these cases, there is always an auditor's failure to detect fraud. It makes the fraud going on for a long time before being discovered. Based on this, we intend to research the factors influencing fraud detection. This study aims to determine the effect of auditor competence, professional skepticism, red flags, and internal control systems on fraud detection. The data collection technique in this study used primary data by distributing questionnaires to auditors working at the Public Accounting Firm (KAP) in the DKI Jakarta area using a purposive sampling method. The data analysis method uses a partial least square model using the SmartPLS 3.3 software. The results of this study indicate that auditor competence, red flag, and internal control system variables significantly affect fraud detection. In contrast, the professional skepticism variable has no significant effect on fraud detection.
{"title":"THE EFFECT OF AUDITOR COMPETENCE, PROFESSIONAL SKEPTICISM, RED FLAG, AND INTERNAL CONTROL SYSTEM ON FRAUD DETECTION","authors":"Kenneth Gunawan, Muhammad Fauzan Riyanal, B. Handoko","doi":"10.21512/jafa.v9i2.8972","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.8972","url":null,"abstract":"Today more and more cases of fraud occur. In each of these cases, there is always an auditor's failure to detect fraud. It makes the fraud going on for a long time before being discovered. Based on this, we intend to research the factors influencing fraud detection. This study aims to determine the effect of auditor competence, professional skepticism, red flags, and internal control systems on fraud detection. The data collection technique in this study used primary data by distributing questionnaires to auditors working at the Public Accounting Firm (KAP) in the DKI Jakarta area using a purposive sampling method. The data analysis method uses a partial least square model using the SmartPLS 3.3 software. The results of this study indicate that auditor competence, red flag, and internal control system variables significantly affect fraud detection. In contrast, the professional skepticism variable has no significant effect on fraud detection.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"164 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121249708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Earnings management as a financial statement manipulation is not a new issue in the existing business. Yet, conducting income smoothing is suspected of keeping going in preparing the financial reports in specifying the profit with trickery. This paper wants to examine the determinants of some variables on earnings quality by employing the empirical data obtained from go public manufacturing companies’ periods of 2018 to 2020 in Indonesia. This study uses multiple linear regression to analyze, which is processed in accordance with the research purpose. The results achieved are some of the independent variables, namely Good corporate Governance, Company Size, and Leverage do not affect earnings quality, while Profitability does not significantly affect earning quality. The findings have important implications for company managers, better performance, and policymakers and provide useful information to assist the potential to invest, not only focusing on the profit reported without considering the other factors disclosed in the financial statements.
{"title":"DETERMINANTS OF GOOD CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITY, AND LEVERAGE ON EARNING QUALITY","authors":"Pariang Siagian, A. Amalia, Lusianah Lusianah","doi":"10.21512/jafa.v9i2.8159","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.8159","url":null,"abstract":"Earnings management as a financial statement manipulation is not a new issue in the existing business. Yet, conducting income smoothing is suspected of keeping going in preparing the financial reports in specifying the profit with trickery. This paper wants to examine the determinants of some variables on earnings quality by employing the empirical data obtained from go public manufacturing companies’ periods of 2018 to 2020 in Indonesia. This study uses multiple linear regression to analyze, which is processed in accordance with the research purpose. The results achieved are some of the independent variables, namely Good corporate Governance, Company Size, and Leverage do not affect earnings quality, while Profitability does not significantly affect earning quality. The findings have important implications for company managers, better performance, and policymakers and provide useful information to assist the potential to invest, not only focusing on the profit reported without considering the other factors disclosed in the financial statements.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116582588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Samet Gürsoy, K. Pradhan, Sandhyarani Rout, M. Doğan
In this paper, we investigate the effect of the monetary policy uncertainty index for the US on the dollar index. In other words, in this study, the relationship between the US MPU (USM) and the Dollar index (XD) was examined. We employ the Hatemi-J (2012) asymmetric causality test from the period January 1986 through August 2020 by using monthly data. The results of the empirical analysis prove a strong non-linear causal relationship between the variable MPU index and XD. The overall result ascertains a positive and negative bidirectional asymmetric and non-linear causality existing between the variables XD and USM index. The results of the empirical investigation endorse important policy inputs for the macroeconomic policy formulators.
{"title":"INVESTIGATING THE RELATIONSHIP BETWEEN MONETARY POLICY UNCERATAINTY INDEX OF US AND THE DOLLAR INDEX","authors":"Samet Gürsoy, K. Pradhan, Sandhyarani Rout, M. Doğan","doi":"10.21512/jafa.v9i2.9101","DOIUrl":"https://doi.org/10.21512/jafa.v9i2.9101","url":null,"abstract":"In this paper, we investigate the effect of the monetary policy uncertainty index for the US on the dollar index. In other words, in this study, the relationship between the US MPU (USM) and the Dollar index (XD) was examined. We employ the Hatemi-J (2012) asymmetric causality test from the period January 1986 through August 2020 by using monthly data. The results of the empirical analysis prove a strong non-linear causal relationship between the variable MPU index and XD. The overall result ascertains a positive and negative bidirectional asymmetric and non-linear causality existing between the variables XD and USM index. The results of the empirical investigation endorse important policy inputs for the macroeconomic policy formulators.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127591495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We investigate the differences of financial performance and stock trading volume during the MERS and COVID-19 periods on the Indonesia and Malaysia Stock Exchanges. We used Wilcoxon Signed Rank Test. Wilcoxon Signed Rank Test model is selected because we compared Indonesia and Malaysia to conduct a paired difference test of repeated measurements on a single sample to assess whether their population mean ranks differ. Our sample consist of 140 companies that getting from 713 companies listed in the Indonesia Stock Exchange while Malaysia is composed of 345 companies from 597 listed company in Malaysia Stock Exchange. The results showed that MERS and COVID-19 have differences in total asset turnover (TATO) and stock trading volume on the Indonesia and Malaysia Stock Exchanges, while the Current Ratio as liquidity ratio and Debt to equity ratio as risk proxy have no differences on the Indonesia and Malaysia Stock Exchange. There is no difference in the operating Profit Margin as profitability ratio variable on the Indonesia Stock Exchange while there is a significant difference on the Malaysia Stock Exchange.
我们研究了印尼和马来西亚证券交易所在MERS和COVID-19期间的财务业绩和股票交易量的差异。我们使用Wilcoxon符号秩检验。选择Wilcoxon符号秩检验模型是因为我们比较了印度尼西亚和马来西亚，对单个样本进行重复测量的配对差异检验，以评估其人口平均秩是否不同。我们的样本由140家公司组成，这些公司来自印度尼西亚证券交易所的713家上市公司，而马来西亚的样本由345家公司组成，这些公司来自马来西亚证券交易所的597家上市公司。结果表明，MERS和COVID-19在印尼和马来西亚证券交易所的总资产周转率(TATO)和股票交易量存在差异，而作为流动性比率的Current Ratio和作为风险代理的Debt to equity Ratio在印尼和马来西亚证券交易所没有差异。在印度尼西亚证券交易所，作为利润率变量的营业利润率没有差异，而在马来西亚证券交易所则有显著差异。
{"title":"THE COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE AND TRADING VOLUME DURING MERS AND COVID-19 ON THE INDONESIA AND MALAYSIA STOCK EXCHANGE","authors":"Agustini Hamid, Risky Arshanty","doi":"10.21512/jafa.v8i2.8153","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8153","url":null,"abstract":"We investigate the differences of financial performance and stock trading volume during the MERS and COVID-19 periods on the Indonesia and Malaysia Stock Exchanges. We used Wilcoxon Signed Rank Test. Wilcoxon Signed Rank Test model is selected because we compared Indonesia and Malaysia to conduct a paired difference test of repeated measurements on a single sample to assess whether their population mean ranks differ. Our sample consist of 140 companies that getting from 713 companies listed in the Indonesia Stock Exchange while Malaysia is composed of 345 companies from 597 listed company in Malaysia Stock Exchange. The results showed that MERS and COVID-19 have differences in total asset turnover (TATO) and stock trading volume on the Indonesia and Malaysia Stock Exchanges, while the Current Ratio as liquidity ratio and Debt to equity ratio as risk proxy have no differences on the Indonesia and Malaysia Stock Exchange. There is no difference in the operating Profit Margin as profitability ratio variable on the Indonesia Stock Exchange while there is a significant difference on the Malaysia Stock Exchange.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126348693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this study is to analyze the spirituality of work and organizational commitment especially in murabahah financing. This study based on primary data and with explanatory format. This research environment for this study is real in the Islamic banking entitites in Jakarta. The sample of this research is financing staff in Islamic banking in Jakarta and the questioner was distributed to them. The result of this study is spirituality will influence the decision making process of murabaha financing in the Islamic financial entities in Jakarta with the mediation variable is individual accuracy mediates the relationship between murabaha financing approval processes and commitment to organizational goals.
{"title":"SPIRITUALITY ANALYSIS AND ORGANIZATIONAL COMMITMENTS IN MURABAHAH WITH INDIVIDUAL ACCURACY AS MEDIATION VARIABLE","authors":"Mohamad Heykal, Vinola Herawati","doi":"10.21512/jafa.v8i2.8206","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8206","url":null,"abstract":"The objective of this study is to analyze the spirituality of work and organizational commitment especially in murabahah financing. This study based on primary data and with explanatory format. This research environment for this study is real in the Islamic banking entitites in Jakarta. The sample of this research is financing staff in Islamic banking in Jakarta and the questioner was distributed to them. The result of this study is spirituality will influence the decision making process of murabaha financing in the Islamic financial entities in Jakarta with the mediation variable is individual accuracy mediates the relationship between murabaha financing approval processes and commitment to organizational goals.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134006690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to determine the impact of self-regulated learning (SRL), high school majors and national examination scores on academic achievement of accounting students in Universities in Jakarta. The data is collected with questionnaires with random sampling method and the samples obtained are 150 samples. The method of analysis is by using multiple linear regression. The results show that there is no significant relationship between self-regulated learning (SRL) and academic achievement (AA), high school majors (HSM) show results that have a negative and significant effect on academic achievement, while for the national examination scores (NES), it can be concluded that there is significant positive relationship between the national examination scores and academic achievement.
{"title":"THE EFFECT OF SELF REGULATED LEARNING, HIGH SCHOOL MAJORS, AND NATIONAL EXAMINATION SCORES ON ACADEMIC ACHIEVEMENT OF ACCOUNTING STUDENTS IN JAKARTA","authors":"Livia Christanty, Lidiyawati Arifin","doi":"10.21512/jafa.v8i2.8165","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8165","url":null,"abstract":"The purpose of this research is to determine the impact of self-regulated learning (SRL), high school majors and national examination scores on academic achievement of accounting students in Universities in Jakarta. The data is collected with questionnaires with random sampling method and the samples obtained are 150 samples. The method of analysis is by using multiple linear regression. The results show that there is no significant relationship between self-regulated learning (SRL) and academic achievement (AA), high school majors (HSM) show results that have a negative and significant effect on academic achievement, while for the national examination scores (NES), it can be concluded that there is significant positive relationship between the national examination scores and academic achievement.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114377227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sales accounting information system and cash receipts is one of the sub-systems in accounting information that describes the correct procedures for sales and cash receipts activities. The problem in this study is how to implement a sales information system and cash receipts at PT Sumber Alfaria Trijaya. The type of research used by researchers in the preparation of this study is a qualitative method. The data used in this study is primary data. Data collection procedures are observation, documentation and direct interviews to the object of research. The conclusion of this study is the application of accounting information systems in cash sales and cash receipts at PT Sumber Alfaria Trijaya is still not good, seen from the dual function, namely the delivery function which doubles as a warehouse function and the lack of data and completeness. The analysis of the accounting information system for cash sales and cash receipts on internal control at PT Sumber Alfaria Trijaya is still not good and weak because there are several problems including the existence of multiple functions by the Assistant Head of the store, cash is not directly deposited to the Bank. In the cash function bill, and the amount of cash receipts from cash sales deposited in the bank on the third day not on the day of the transaction. Then there is also no periodic or sudden checking of cash balances by internal control.
销售会计信息系统和现金收入是会计信息中的一个子系统，它描述了销售和现金收入活动的正确程序。本研究的问题是如何在PT Sumber Alfaria Trijaya实施销售信息系统和现金收据。研究人员在准备本研究时使用的研究类型是定性方法。本研究使用的数据为原始数据。数据收集程序包括观察、记录和对研究对象的直接访谈。本研究的结论是，PT Sumber Alfaria Trijaya会计信息系统在现金销售和现金收入方面的应用仍然不好，从双重功能来看，即交付功能兼仓库功能，缺乏数据和完整性。PT Sumber Alfaria Trijaya的现金销售和现金收入会计信息系统内部控制的分析仍然不是很好和薄弱，因为存在几个问题，包括商店助理负责人的多重职能存在，现金没有直接存入银行。在现金函数汇票中，指现金销售的现金收入在第三天而不是交易当日存入银行的金额。此外，内部控制也没有定期或突然检查现金余额。
{"title":"ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS SALES AND CASH RECEIPTS TO IMPROVE INTERNAL CONTROL","authors":"Meiryani Meiryani, Reyhan Reyhan","doi":"10.21512/jafa.v8i2.8130","DOIUrl":"https://doi.org/10.21512/jafa.v8i2.8130","url":null,"abstract":"Sales accounting information system and cash receipts is one of the sub-systems in accounting information that describes the correct procedures for sales and cash receipts activities. The problem in this study is how to implement a sales information system and cash receipts at PT Sumber Alfaria Trijaya. The type of research used by researchers in the preparation of this study is a qualitative method. The data used in this study is primary data. Data collection procedures are observation, documentation and direct interviews to the object of research. The conclusion of this study is the application of accounting information systems in cash sales and cash receipts at PT Sumber Alfaria Trijaya is still not good, seen from the dual function, namely the delivery function which doubles as a warehouse function and the lack of data and completeness. The analysis of the accounting information system for cash sales and cash receipts on internal control at PT Sumber Alfaria Trijaya is still not good and weak because there are several problems including the existence of multiple functions by the Assistant Head of the store, cash is not directly deposited to the Bank. In the cash function bill, and the amount of cash receipts from cash sales deposited in the bank on the third day not on the day of the transaction. Then there is also no periodic or sudden checking of cash balances by internal control.","PeriodicalId":151258,"journal":{"name":"Journal of Applied Finance & Accounting","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123363273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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