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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.
THE FUTURE OF EDUCATION: HOW XR AND THE METAVERSE WILL CHANGE THE WAY STUDENTS ARE VIEWED TODAY Hendra Jonathan Sibarani; Dompak Pasaribu; Debora Tambunan; Dewi Rafiah Pakpahan; Victor Maruli Pakpahan; Frans Gideon Sinuhaji; Grestin Ekalina Turnip; Tony Blayer Simangunsong; Jen Peng Huang
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 1 (2024): March-June 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i1.2160

Abstract

The dynamic world of education, of course, will always experience developments so as not to be left behind and can produce successors or generations who have expertise and have high competence. Conventional or old-fashioned teaching methods are of course still done orally or lecture methods, reading books, watching videos, currently undergoing many changes following the development of existing technology. The development that is currently being discussed in the world of education is by utilising the metaverse. Metaverse is a technology-based virtual space concept that allows people to interact immersively in a digital world similar to the real world. In the Metaverse, users can enter the virtual world using devices such as Extended Reality (XR) which includes VR (Virtual Reality) or AR (Augmented Reality) to communicate, work, play, and do other activities. Metaverse provides many benefits to education, especially by creating a more immersive and interactive learning experience. In the Metaverse, students can learn through virtual simulations, such as exploring history in the past, learning science in a virtual laboratory, or practicing practical skills in an environment that resembles the real world. With Metaverse and Extended Reality (XR), it not only increases student engagement, but also helps students understand the material more deeply through experiential learning. In addition, Metaverse enables collaboration without geographical boundaries, where students and teachers from different parts of the world can meet and interact in a virtual space. As such, the metaverse supports a more inclusive and personalised learning system, giving access to materials and experiences that may be hard to reach in traditional education.