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All Journal JURNAL PENELITIAN ILMU PENDIDIKAN e-GIGI Jurnal Pendidikan Geografi Undiksha Teknobuga : Jurnal Teknologi Busana dan Boga Fashion and Fashion Education Journal Jurnal Kajian Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Insearch: Information System Research Journal Jurnal Aplikasi Bisnis Kesatuan Jurnal Sosial dan Sains
Dewi, Kusuma
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Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Physics Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih Maya, Agustina; Dewi, Kusuma
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.370

Abstract

Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted. The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company. PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables. The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables. Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables
Pengaruh Financial Technology Terhadap Pendapatan UKM di Bogor Nurjanah, Yayuk; Dewi, Kusuma
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1657

Abstract

Financial technology (fintech) is an innovation in the field of financial services which is a service to access financial resources easily and quickly. Business actors can use fintech as a tool to help finance capital, digital payment services and financial management. Local business or UKM currently have difficulties in terms of digital payment services and financial arrangements with fintech being able to overcome this. The role of fintech is not only limited to commercial capital financing but can also expand to various aspects such as digital payment services and financial management. This study aims to determine the effect of financial technology proxied by digital payments and financial management on income. The method of analysis used multiple linear regression. The sample in this study were 124 UKM in Bogor. This study reveals that digital payments and financial management have a positive and significant effect on income.
Co-Authors Alfyananda Kurnia Putra Amaliya, Lia Umi Desi Efrianti Dini Alfiani, Zahra Djaddang, Syahril Edy Supriyadi Elis Mediawati, Elis Febrian, Jan Febrianti, Lusi IIS WAHYUNI Indahwati, Kristin Krista V. Siagian Maharani, Mira Maya, Agustina Permana, Salsabillah Syifa Putri Salim, Farah Akmar Anor Setiana, Siti Anisah Tullah, Dewi Sarifah Vonny N. S. Wowor Yayuk Nurjanah Yulia Cahyani , Erli Yundari, Yundari