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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen At-Tawassuth: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi Jurnal Mantik Jurnal Ekuivalensi Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Peradaban Masyarakat (JPM) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Indonesian Journal of Advanced Research (IJAR) Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Economics, Business and Innovation Research Jurnal Mahkota Bisnis (Makbis)
Dewi Rafiah Pakpahan
Universitas Mahkota Tricom Unggul
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ANALYSIS OF THE ACCOUNTING SYSTEM FOR CASH RECEIPTS AT THE FORMER PERTAMINA WORK COOPERATIVE (PURNAMA) MEDAN BRANCH Rayhan Ananda; Debora Tambunan; Arsyaf Tampubolon; Dewi Rafiah Pakpahan; Dompak Pasaribu; Frans Gideon Sinuhaji
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.426

Abstract

This study aims to determine the application of the accounting system for cash receipts on the sale of 3Kg LPG gas at the Medan branch of the purna karya pertamina cooperative. Data collection methods used in this research are observation, documentation, interviews. Cash is the most liquid asset that a company can have because cash is a type of current asset where every company transaction both inside and outside the company can affect cash. This research was conducted by obtaining qualitative data. Qualitative data in this study was obtained by conducting direct research to the leadership of Pertamina Purna Karya Cooperative Medan Branch. Purna Karya Pertamina Cooperative has several types of cash receipts, namely Cash Receipts from LPG Gas Sales and Cash Receipts from Transfer Fees. The results of this study indicate that the accounting system for cash receipts at the purna karya pertamina cooperative for the sale of LPG gas can provide accurate related information.
Co-Authors Abdul Aziz Adi Harianto Ahmad Fadli Ahmad Fadli Albert Albert Amanda, Diska Amin Hou Ananda Fitriani Dewi Arifin Arifin Arsyaf Tampubolon Ayu Wirda Ningsih Br Ginting, Berupilihen Chaniago, Sabarudddin Chaniago, Sabaruddin Debora Tambunan Deby Siska Oktavia Pasaribu Frans Gideon Sinuhaji Gami, Emelia Rahmadany Putri Gea, Stevan Rejekima Ginting, Yogi Rahman Feriza Grestin Ekalina Turnip Hamjah Arahman Hana Salsabila Lubis Hecimovic, Angela Hendra Jonathan Sibarani Ina Liswanty Jen Peng Huang Juliansyah, Roni Khairatun Nazah Lusiah Lusiah Manda Dwipayani Bhastary Martin Maya Andiriani Mhd Restu Razaq Razaq Nasib Nasution, Sri Wanti Nidya Banuari Novirsari, Emma Pakpahan, Victor Maruli Purnama, Martina Wulan Rahmi, Atika Rayhan Ananda Roni Juliansyah Rudy Irwansyah Septa Diana Nabella Sibarani, Hendra Jonathan Simatupang, Jumeida Siti Aisyah Sitorus, Dompak Stevan Rejekiman Gea Steven Gea Sungguh Ponten Pranata Tamba, Iventura Fitra Uli Taufiq Risal Tiofannya, Claudie Tony Blayer Simangunsong Tony Honkley Tumanggor, Mutawaqil Bilah Yenni Martok