PDAM Solok Regency faces problems in internal control of its business receivables, such as bad debt problems, the length of the billing period, and the occurrence of cash lapping cases that make researchers interested in conducting research. This study aims to provide an evaluation of the internal control system for accounts receivable using a control matrix based on of COSO’s internal control integrated framework at PDAM Kabupaten Solok. This study uses a qualitative descriptive method with the type of data in the form of subject data and documentary data and data sources in the form of primary data and secondary data. Data collection techniques are interviews, observation, and documentation. The results of this research indicates that there is still an internal control system that has been implemented and has not been implemented by PDAM Solok Regency on accounts receivable, but overall it is quite effective and efficient.
PDAM Solok Regency在应收帐款的内部控制方面存在问题，如坏账问题、结算周期的长短、现金套现事件的发生等，这些都引起了研究人员的兴趣。本研究旨在利用基于COSO内部控制集成框架的控制矩阵对PDAM Kabupaten Solok的应收账款内部控制系统进行评估。本研究采用定性描述的方法，数据类型以主题数据的形式，文献数据和数据来源以一手数据和二手数据的形式。数据收集技术包括访谈、观察和记录。本研究的结果表明，PDAM Solok Regency在应收账款方面仍然存在一个已经实施和尚未实施的内部控制制度，但总体而言是相当有效和高效的。
{"title":"Peranan Evaluasi Sistem Pengendalian Internal Piutang Usaha Dalam Upaya Meningkatkan Efektivitas Organisasi","authors":"A. Firdaus, Arif Afriady","doi":"10.35313/ialj.v2i2.3170","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3170","url":null,"abstract":"PDAM Solok Regency faces problems in internal control of its business receivables, such as bad debt problems, the length of the billing period, and the occurrence of cash lapping cases that make researchers interested in conducting research. This study aims to provide an evaluation of the internal control system for accounts receivable using a control matrix based on of COSO’s internal control integrated framework at PDAM Kabupaten Solok. This study uses a qualitative descriptive method with the type of data in the form of subject data and documentary data and data sources in the form of primary data and secondary data. Data collection techniques are interviews, observation, and documentation. The results of this research indicates that there is still an internal control system that has been implemented and has not been implemented by PDAM Solok Regency on accounts receivable, but overall it is quite effective and efficient.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129681555","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}
Koperasi Pegawai Pemerintah Kota Bandung (KPKB) implements a process management performance measurement system from a financial perspective only. This measurement is considered to have several drawbacks. The purpose of this study is to determine the performance of the Koperasi Pegawai Pemerintah Kota Bandung using a balanced scorecard. The Balanced Scorecard is a comprehensive measurement method that includes four perspectives, namely: finance, customers / members, internal business processes and learning and growth. This research was conducted by taking data during 2019. The type of research used is descriptive qualitative research with a case study approach. The results of measurements carried out at the Koperasi Pegawai Pemerintah Kota Bandung using the balanced scorecard indicator, obtained an overall score of 87.68, which is a contribution from a financial perspective score of 36.81, a member perspective 16.64, an internal business process perspective 19, and a learning and growth 15.23. The overall score of 87.68 shows that the performance of the Koperasi Pegawai Pemerintah Kota Bandung is very good.
Koperasi Pegawai Pemerintah Kota Bandung (KPKB)仅从财务角度实施过程管理绩效测量系统。这种测量方法被认为有几个缺点。本研究的目的是使用平衡计分卡来确定kooperasi Pegawai Pemerintah Kota万隆的绩效。平衡计分卡是一种综合的测量方法，包括四个方面，即:财务，客户/成员，内部业务流程和学习与成长。这项研究是通过2019年的数据进行的。使用的研究类型是带有案例研究方法的描述性定性研究。在Koperasi Pegawai Pemerintah Kota万隆使用平衡计分卡指标进行的测量结果获得了87.68分的总分，其中财务角度的贡献得分为36.81分，成员角度的贡献得分为16.64分，内部业务流程角度的贡献得分为19分，学习和成长得分为15.23分。总分87.68分，说明Koperasi Pegawai Pemerintah Kota Bandung的表现非常好。
{"title":"Analisis Pengukuran Kinerja Proses Manajemen Koperasi Menggunakan Indikator Balanced Scorecard","authors":"Novia Silviani, Rendra Trisyanto S","doi":"10.35313/ialj.v2i2.3096","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3096","url":null,"abstract":"Koperasi Pegawai Pemerintah Kota Bandung (KPKB) implements a process management performance measurement system from a financial perspective only. This measurement is considered to have several drawbacks. The purpose of this study is to determine the performance of the Koperasi Pegawai Pemerintah Kota Bandung using a balanced scorecard. The Balanced Scorecard is a comprehensive measurement method that includes four perspectives, namely: finance, customers / members, internal business processes and learning and growth. This research was conducted by taking data during 2019. The type of research used is descriptive qualitative research with a case study approach. The results of measurements carried out at the Koperasi Pegawai Pemerintah Kota Bandung using the balanced scorecard indicator, obtained an overall score of 87.68, which is a contribution from a financial perspective score of 36.81, a member perspective 16.64, an internal business process perspective 19, and a learning and growth 15.23. The overall score of 87.68 shows that the performance of the Koperasi Pegawai Pemerintah Kota Bandung is very good.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"2003 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128693871","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}
Health level analysis is needed to assist development. The Mitra Sejahtera Credit Cooperative in 2018 - 2020 has not been assessed so that its health is not yet known. If, after the analysis, it is found that the inhibiting factors can be used as suggestions and input. The purpose of this study was to analyze the health level of Mitra Sejahtera Credit Cooperatives based on the Ministry of Cooperatives and Small and Medium Enterprises Decree Number 06/Per/Dep.6/IV/2016. The method used in this research is descriptive qualitative method with data collection techniques, documentation and interviews. This research shows different results in every aspect, there are aspects that are already good and still need to be improved. Overall, the results of the study show that the Mitra Sejahtera Credit Cooperative in 2018 and 2019 was in the fairly healthy category because it obtained scores of 71.60 and 72.60, respectively. Whereas in 2020 it obtained a score of 64.40 so it was in the category under supervision.
{"title":"Analisis Tingkat Kesehatan Koperasi Berdasarkan Perdep Kementerian Koperasi dan Usaha Kecil Menengah Nomor 06/Per/Dep.6/IV/2016","authors":"Ilyas Nur Shiddiq, Arwan Gunawan","doi":"10.35313/ialj.v2i2.3295","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3295","url":null,"abstract":"Health level analysis is needed to assist development. The Mitra Sejahtera Credit Cooperative in 2018 - 2020 has not been assessed so that its health is not yet known. If, after the analysis, it is found that the inhibiting factors can be used as suggestions and input. The purpose of this study was to analyze the health level of Mitra Sejahtera Credit Cooperatives based on the Ministry of Cooperatives and Small and Medium Enterprises Decree Number 06/Per/Dep.6/IV/2016. The method used in this research is descriptive qualitative method with data collection techniques, documentation and interviews. This research shows different results in every aspect, there are aspects that are already good and still need to be improved. Overall, the results of the study show that the Mitra Sejahtera Credit Cooperative in 2018 and 2019 was in the fairly healthy category because it obtained scores of 71.60 and 72.60, respectively. Whereas in 2020 it obtained a score of 64.40 so it was in the category under supervision.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131389094","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}
This research aims to determine the effect of production costs and sales costs on purchasing power and net income in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. The research method used is quantitative methods with descriptive and associative approaches, where the type of data used is secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period and the value of the Consumer Price Index (CPI) and Producer Price Index (PPI) as indicators of purchasing power. The total population in this study amounted to 195 manufacturing companies. The sampling technique used is purposive sampling technique, from these results obtained a sample of 36 manufacturing companies with a period of 4 quarters during 2020 so that the number of samples used is 144 samples. The data analysis method used in this study is multiple regression analysis method with path analysis model using the help of the IBM SPSS 26 application. Based on the t test, it is known that in equation one partially production costs have a positive effect on purchasing power and sales costs have a negative effect to purchasing power. While in equation two, production costs have a negative effect on net income, while sales costs and purchasing power have no effect on net income. The results of the path analysis show that purchasing power is not an intervening variable or there is no mediating effect between the relationship between production costs and selling costs on net income.
{"title":"Biaya Produksi, Biaya Penjualan, Daya Beli dan Laba Bersih pada Perusahaan Manufaktur Periode 2020","authors":"Murni Salfadilla Saepudin, Darya Setia Nugraha","doi":"10.35313/ialj.v1i3.3046","DOIUrl":"https://doi.org/10.35313/ialj.v1i3.3046","url":null,"abstract":"This research aims to determine the effect of production costs and sales costs on purchasing power and net income in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. The research method used is quantitative methods with descriptive and associative approaches, where the type of data used is secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period and the value of the Consumer Price Index (CPI) and Producer Price Index (PPI) as indicators of purchasing power. The total population in this study amounted to 195 manufacturing companies. The sampling technique used is purposive sampling technique, from these results obtained a sample of 36 manufacturing companies with a period of 4 quarters during 2020 so that the number of samples used is 144 samples. The data analysis method used in this study is multiple regression analysis method with path analysis model using the help of the IBM SPSS 26 application. Based on the t test, it is known that in equation one partially production costs have a positive effect on purchasing power and sales costs have a negative effect to purchasing power. While in equation two, production costs have a negative effect on net income, while sales costs and purchasing power have no effect on net income. The results of the path analysis show that purchasing power is not an intervening variable or there is no mediating effect between the relationship between production costs and selling costs on net income.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128353595","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}
CV. Kekha Mustika is a manufacturing company located in Cimahi City, the company's activities are producing kitchen sets. Recording is done is still simple and has not applied the applicable accounting principles. The background of the owners and employees is one of the obstacles so that the company has not improved the recording system which has shortcomings. This study is intended to design a basic accounting information system in the company. This study uses a qualitative descriptive method and has four stages of the process. The first stage is system analysis, the author analyzes the system that applies in the company, the second stage is making a proposal for the design of the basic accounting system based on the company's needs, the third stage is testing, and the last stage is the implementation of the system design that has been made. This research shows that CV. Kekha Mustika does not yet have a proper system, so there is no financial information that can be used by stakeholders. The results of this study are the proposed design of the basic accounting information system which includes proposed systems/procedures, document designs, financial reports, and examples of implementation applied to the company.
{"title":"Perancangan Sistem Informasi Akuntansi Pokok Pada CV. Kekha Mustika","authors":"Adinda Maharani, Ira Novianty","doi":"10.35313/ialj.v2i2.3134","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3134","url":null,"abstract":"CV. Kekha Mustika is a manufacturing company located in Cimahi City, the company's activities are producing kitchen sets. Recording is done is still simple and has not applied the applicable accounting principles. The background of the owners and employees is one of the obstacles so that the company has not improved the recording system which has shortcomings. This study is intended to design a basic accounting information system in the company. This study uses a qualitative descriptive method and has four stages of the process. The first stage is system analysis, the author analyzes the system that applies in the company, the second stage is making a proposal for the design of the basic accounting system based on the company's needs, the third stage is testing, and the last stage is the implementation of the system design that has been made. This research shows that CV. Kekha Mustika does not yet have a proper system, so there is no financial information that can be used by stakeholders. The results of this study are the proposed design of the basic accounting information system which includes proposed systems/procedures, document designs, financial reports, and examples of implementation applied to the company.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116340164","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}
Company management needs to implement appropriate policies in order to increase company value and reach the goals. The main activity of PT. ISAM to achieve the goal is sales transactions, especially credit sales. The risk of credit sales is uncollectible receivable, so receivable control and management is needed to minimize the risk of company losses. Therefore, an effective credit policy must be implemented. The purpose of this research is to evaluate the effectiveness of PT. ISAM credit policy by comparing the analysis of the receivables turnover ratio and the average collection period with the standards policies of PT. ISAM. Receivable turnover and the average collection period of PT. ISAM has not reached the standard, which is 12 times and 30 days. So that the credit policy has not been effective. It is influenced by the low level of sales so that the receivables turnover and the average collection period are not optimal.
{"title":"Analisis Rasio Perputaran Piutang dan Periode Rata-Rata Pengumpulan Piutang Sebagai Dasar Penilaian Efektivitas Kebijakan Kredit PT. ISAM","authors":"Ervina Inayah Zulna","doi":"10.35313/ialj.v2i2.3172","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3172","url":null,"abstract":"Company management needs to implement appropriate policies in order to increase company value and reach the goals. The main activity of PT. ISAM to achieve the goal is sales transactions, especially credit sales. The risk of credit sales is uncollectible receivable, so receivable control and management is needed to minimize the risk of company losses. Therefore, an effective credit policy must be implemented. The purpose of this research is to evaluate the effectiveness of PT. ISAM credit policy by comparing the analysis of the receivables turnover ratio and the average collection period with the standards policies of PT. ISAM. Receivable turnover and the average collection period of PT. ISAM has not reached the standard, which is 12 times and 30 days. So that the credit policy has not been effective. It is influenced by the low level of sales so that the receivables turnover and the average collection period are not optimal.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126539396","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}
This purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, and to design the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Laila Collection MSMEs. The research method used in this study is a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of this study indicate that the company has just recorded for employee salaries, calculation of the cost of production, and details of customer orders and has not prepared financial reports in accordance with applicable standards. So to solve these problems, the author designs the bookkeeping process and makes a draft of the preparation of financial statements using Microsoft Excel 2016. The reports prepared by the authors are the report on the cost of production, the income statement, the statement of financial position, and notes to the financial statements in accordance with SAK EMKM in April 2021. With this research, it is hoped that Laila Collection MSMEs can know and be able to prepare financial reports in accordance with SAK EMKM.
{"title":"Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Berbantuan Microsoft Excel 2016","authors":"M. Rofiq, Rahmadi Muhammad","doi":"10.35313/ialj.v2i2.3204","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3204","url":null,"abstract":"This purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, and to design the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Laila Collection MSMEs. The research method used in this study is a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of this study indicate that the company has just recorded for employee salaries, calculation of the cost of production, and details of customer orders and has not prepared financial reports in accordance with applicable standards. So to solve these problems, the author designs the bookkeeping process and makes a draft of the preparation of financial statements using Microsoft Excel 2016. The reports prepared by the authors are the report on the cost of production, the income statement, the statement of financial position, and notes to the financial statements in accordance with SAK EMKM in April 2021. With this research, it is hoped that Laila Collection MSMEs can know and be able to prepare financial reports in accordance with SAK EMKM.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124883043","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}
Cash sales are one of the important activities in a company to ensure the continuity of the company's business. For this reason, an internal control system is needed that can make cash sales activities more effective and efficient. The purpose of this study is to determine the implementation and evaluation of the cash sales internal control system at the Sana Farma 2 Pharmacy. The method used is a qualitative method. The technique used in data collection is interviews, observation, and documentation which is strengthened by a questionnaire. The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The results of the research show that the implementation of the cash sales internal control system at the Sana Farma 2 Pharmacy has fulfilled several internal control objectives, although it is not optimal because there are still several elements that have not been implemented. We recommend that Apotek Sana Farma 2 correct the shortcomings of the internal control system for more effective inventory management. Keywords: Internal control system, cash sales, control matrix, COSO.
现金销售是公司保证业务连续性的重要活动之一。因此，需要一个内部控制系统，使现金销售活动更加有效和高效。本研究的目的是确定Sana Farma 2药房现金销售内部控制制度的实施和评价。所采用的方法是定性方法。数据收集中使用的技术是访谈、观察和记录，并通过问卷加以加强。所使用的数据分析工具是基于COSO(赞助组织委员会)框架的控制矩阵。研究结果表明，Sana Farma 2药房现金销售内部控制制度的实施已经实现了几个内部控制目标，但由于仍有几个要素尚未实施，因此并非最优。我们建议Apotek Sana Farma 2纠正内部控制系统的缺点，以便更有效地进行库存管理。关键词:内部控制制度，现金销售，控制矩阵，COSO
{"title":"EVALUASI PENGENDALIAN INTERNAL SISTEM PENJUALAN TUNAI MENGGUNAKAN METODE CONTROL MATRIX","authors":"Siti Eryana Sugiharto Putri, Suji Abdullah Saleh","doi":"10.35313/ialj.v2i2.3364","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3364","url":null,"abstract":"Cash sales are one of the important activities in a company to ensure the continuity of the company's business. For this reason, an internal control system is needed that can make cash sales activities more effective and efficient. The purpose of this study is to determine the implementation and evaluation of the cash sales internal control system at the Sana Farma 2 Pharmacy. The method used is a qualitative method. The technique used in data collection is interviews, observation, and documentation which is strengthened by a questionnaire. The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The results of the research show that the implementation of the cash sales internal control system at the Sana Farma 2 Pharmacy has fulfilled several internal control objectives, although it is not optimal because there are still several elements that have not been implemented. We recommend that Apotek Sana Farma 2 correct the shortcomings of the internal control system for more effective inventory management. \u0000Keywords: Internal control system, cash sales, control matrix, COSO.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123333914","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 study was to determine the accounting system, to determine the design of the bookkeeping process, the design of the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Makaroni Nyinyir SMEs. The benefits of this research are as reference material for further research and as input for MSME actors in making financial reports in accordance with SAK EMKM. The research method used by the author in this study is a descriptive qualitative research method. Data collection techniques used are interviews and documentation. The results of this study indicate that the company has only recorded cash receipts and disbursements in a single entry and has not prepared financial statements in accordance with applicable standards. So to solve these problems, the authors designed the bookkeeping process and drafted the preparation of financial statements. The report prepared by the author is the report on the cost of production, the income statement, the statement of financial position and notes to the financial statements in accordance with SAK EMKM in June 2021. With this research, it is hoped that Makaroni Nyinyir can know and be able to prepare financial statements in accordance with SAK EMKM.
{"title":"Rancangan Penyusunan Laporan Keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada UMKM Makaroni Nyinyir","authors":"Anisya Hilmia, Ahmad Syarief","doi":"10.35313/ialj.v2i2.3317","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3317","url":null,"abstract":"The purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, the design of the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Makaroni Nyinyir SMEs. The benefits of this research are as reference material for further research and as input for MSME actors in making financial reports in accordance with SAK EMKM. The research method used by the author in this study is a descriptive qualitative research method. Data collection techniques used are interviews and documentation. The results of this study indicate that the company has only recorded cash receipts and disbursements in a single entry and has not prepared financial statements in accordance with applicable standards. So to solve these problems, the authors designed the bookkeeping process and drafted the preparation of financial statements. The report prepared by the author is the report on the cost of production, the income statement, the statement of financial position and notes to the financial statements in accordance with SAK EMKM in June 2021. With this research, it is hoped that Makaroni Nyinyir can know and be able to prepare financial statements in accordance with SAK EMKM.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"326 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123699546","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 final project is to find out and evaluate the application of internal control over supplies at one of the UMKMs engaged in the culinary field, namely Limarasa Coffee Shop. This research was conducted using a qualitative descriptive method. The method for conducting internal control is to use the COSO) approach which is supported by data analysis techniques in the form of a control matrix. In this research, the types of data used are primary data and secondary data. The techniques used in the process of collecting data are through interview techniques, observation, documentation, and questionnaires. The results obtained from the research show that Warung Kopi Limarasa has implemented an internal control system over inventory based on the framework of the Committee of Sponsoring Organizations of The Treadway Commissions (COSO). However, the internal control applied has not been effective because there are still some elements of internal control that have not been implemented so that it can create opportunities for inventory fraud.
{"title":"Evaluasi Penerapan Sistem Pengendalian Internal Dalam Pencegahan Kecurangan Persediaan Dengan Menggunakan Kerangka Kerja COSO","authors":"Desi Krisdianti, Iyeh Supriatna","doi":"10.35313/ialj.v2i2.3375","DOIUrl":"https://doi.org/10.35313/ialj.v2i2.3375","url":null,"abstract":"The purpose of this final project is to find out and evaluate the application of internal control over supplies at one of the UMKMs engaged in the culinary field, namely Limarasa Coffee Shop. This research was conducted using a qualitative descriptive method. The method for conducting internal control is to use the COSO) approach which is supported by data analysis techniques in the form of a control matrix. In this research, the types of data used are primary data and secondary data. The techniques used in the process of collecting data are through interview techniques, observation, documentation, and questionnaires. The results obtained from the research show that Warung Kopi Limarasa has implemented an internal control system over inventory based on the framework of the Committee of Sponsoring Organizations of The Treadway Commissions (COSO). However, the internal control applied has not been effective because there are still some elements of internal control that have not been implemented so that it can create opportunities for inventory fraud.","PeriodicalId":389453,"journal":{"name":"Indonesian Accounting Literacy Journal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125301425","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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