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Bank reconciliation is one of the ways that companies do as a form of internal company control. CV Lisa Pratama in the company's internal control has not carried out a bank reconciliation. The methods used in this research are interviews, observation and literature, while the bank reconciliation method is used as a method of solving existing problems, the research method uses the research and development method of R&D (Research and Development) and the system development method uses the SDLC (System Development Life Cycle) method. . For internal control, the company uses bank reconciliation. Based on the evaluation, it can be concluded that the CV. Lisa Pratama has not conducted bank reconciliation every month. Bank reconciliation aims to match company balances with bank checking accounts so that the company knows the causes of differences in balances such as bank interest income transactions and bank administration fees which are only known to the bank which is not yet known by the company and vice versa. The benefit of reconciliation for the company is as an internal control for bank cash receipts and payments.

The purpose of the research conducted by researchers is to find out how much revenue and expenses are and to analyze to find out the amount of Overall Cash Flow Ratio at PT Pelabuhan Indonesia IV (PERSERO) Parepare branch. This research method is descriptive, this research is quantitative which tries to answer a large amount of revenue and expenditure at PT Pelabuhan Indonesia IV (PERSERO) Parepare branch. The results of this study state that how to manage cash from the income received by the company, expenditures, namely expenses made by the company in meeting all needs at PT Pelabuhan Indonesia IV (PERSERO) Parepare branch, and Overall Cash Flow Ratio which overall shows how well the company generates cash. and provide relevant information about cash receipts and disbursements in a given period. The data analysis used by the author is accounting analysis to find Cash Flow and Overall Cash Flow Ratio analysis.

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

This research was conducted at PT. Bright Supermart M. Yamin Medan is engaged in the retail sale of products for the needs of the community. In Operational activities, companies implement internal controls to transaction cash receipts and accounts receivable. The purpose of this study to determine the effectiveness of internal control of cash receipts and accounts receivable activities to achieve the objective of operating profit. This type of research using quantitative research, while taking the measurements scale used is the scale interval. Type of research data using quantitative data and data sources using primary data and secondary data. Data collection techniques using observation and interviews. Based on the results of research conducted can be put forward that the internal control of cash receipts quite effectively obtaining a value of 82 with an internal scale of between 63-83. Meanwhile, internal controls for receivables will be considered effective obtaining a value of 84 with a scale interval between 84 -103. PT. Bright Supermart has implemented elements of internal control as well as on COSO, consisting of the control environment, risk assessment, control procedures, monitoring, and information and communications.

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

The article analyzes the current state and prospects of the domestic market of cereals and legumes development. Today, Ukraine is one of the main players in the international grain trade market. Grain is an important export product that provides significant foreign exchange earnings, and in agricultural enterprises is the basis of cash receipts and profits. During storage, grain almost does not lose its qualities, and therefore is suitable for the creation of state reserves for food and feed production. The strategic importance of the grain industry for the economy of Ukraine and its role in world grain trade is highlighted. The main problems of state regulation of the grain market are identified. Such problems include the gradual decline in soil fertility due to non-compliance with agronomic requirements, lack of qualified personnel, low level of resource and financial support of small and medium-sized agricultural enterprises and farms, which prevents the use of scientific and technological progress, existence of «gray» grain market and lack of grain wagons and locomotives. The main directions for increasing the efficiency of state regulation of the grain market of Ukraine and export potential in modern conditions are identified. Strengthening of the state’s role in regulating the economy, which corresponds to the current trend of the world economy development in the post-crisis period, raises for Ukraine the problem of forming and ensuring effective public policy aimed at solving the foreign economic component of the grain sector and the national economy as a whole. How to quote: Pachynok AV Current state and prospects of grain market development in Ukraine. Scientific notes of the National University "Ostroh Academy". Series"Economics": a scientific journal. Ostrog: NaUOA Publishing House, March 2021. № 20 (48).Pp. 10–14. Formulas: 0; fig .: 2; tab .: 1; bibl .: 13 Link: 1. Sabluk, P.T. (2016). Ahroekonomichni transformatsii v Ukraini: napriamy ta perspektyvy rozvytku: monohrafiia. Kyiv: NNTs «IAE». [in Ukrainian]. 2. Lotysh, O.Y. (2018). Stratehichnyi analiz zernovoi haluzi Ukrainy: stan ta perspektyvy rozvytku. Intelekt XXI, 3, 74-79. [in Ukrainian]. 3. Nikishyna, O.V. (2012). Suchasni transformatsii vidtvoriuvalnykh protsesiv na vnutrishnomu rynku zerna. Ekonomika kharchovoi promyslovosti, 2, 5-11. [in Ukrainian]. 4. Ilchuk, M.M., Konoval, I.A., Baranovska, O.D., Yevtushenko, V.D. (2019). Rozvytok rynku zerna v Ukraini ta yoho stabilizatsiia. Ekonomika APK, 4, 29-38. [in Ukrainian]. 5. Mesel-Veseliak V.Y. (2018). Vyrobnytstvo zernovykh kultur v Ukraini: potentsiini mozhlyvosti. Ekonomika APK, 5, 5-14. [in Ukrainian]. 6. Holomsha N.Y., Dziadykevych O.Y. (2017). Konkurentni perevahy produktsii zernovoi haluzi na svitovomu rynku. Ekonomika APK, 11, 61-66. [in Ukrainian]. 7. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy (2021, January, 05). [in Ukrainian]. 8. Ukraina protiahom 10 rokiv rekordno narostyla eksport zernovykh (2021, January, 10). [inUkrainian]. 9. Vidomyi prohnoz eksportu zernovykh u 2020/2021 marketynhovomu rotsi (2021, January, 10). [in Ukrainian]. 10. V Ukraini zibraly vrozhai 65,4 miliona tonn zernovykh (2021, January, 12). [in Ukrainian]. 11. United States Department of Agriculture (USDA). URL: (2021, January, 12). [in English]. 12. Shpychak, O.M., Bodnar, O. V. (2014). Optymizatsiia rynku zerna ta yii rezultatyvnist. Monitorynh birzhovoho rynku, 2, 22-28. [in Ukrainian]. 13. Shkliar A. Vartist zernovoi lohistyky v Ukraini deshevshe, nizh u USA, ale dorozhche, nizh v EU (2021, January,13). [in Ukrainian]. The journals articles are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License The articles are checked with the help of UniCheck antiplagiarism service

The method of discounted cash flows (DCF) is one of the main and popular methods of economic assessment of business, which is used all over the world. However, the actual behavior of business projects evaluated by this method often differs from that predicted, and the difference can be tens of times.It should be noted that at present, the discounted cash flow method is a subject of extensive literature, but there are no analytical arguments for large discrepancies between the theory and practice of the method. The aim of the study is to provide a theoretical explanation of the forecasting errors inherent in the discounted cash flow method. The research method is related to the analysis of the traditional method of discounted cash flows, which shows that the key indicator that affects the final result is the net income for a certain period of time. Analyzing the economic content of the flows that appear in the formation of net income, we can conclude that for a trade-type enterprise, the cash flow of receipts associated with current operations is significantly random and, therefore, requires the use of stochastic description methods.The paper offers a mathematical model of the mentioned cash flow. It is assumed that the event associated with a purchase (cash receipt) is modeled on the time axis by a point with a random time of occurrence. Then, obviously, the number of points n that appear on a fixed time interval will be a random number. A justification is given for the fact that the point process is a Poisson random point process or simply a Poisson point process, in which the times of occurrence of points W1 ,W2 , ..., Wi and their number N(t) at time t are random variables. We introduce the function λ(t), which characterizes the average number of cash receipts (purchases) per unit of time. From an economic point of view, it is driven by consumer preferences of buyers, and from a mathematic point of view it is a function of the intensity of appearance of points of the Poisson process. The monetary values of purchases made by customers are described by random positive ui values which arise at the Wi moments of the occurrence of shopping events, simulate a random process of cash receipts at the enterprise.Introduction to the consideration of the random Poisson flow of business receipts and their values, which are also random positive values with an arbitrary probability distribution, is the key assumption of the work. The proposed approach allowed us to develop a stochastic model of the company’s revenues, generalize the method of discounted cash flows, obtain a number of simple ratios, and on this basis explain the growth of the method forecast error with an increase in the duration of the forecast horizon.New results of the study are the use of stochastic methods to describe business revenues and expressions obtained on this basis for the variance and standard deviation of the company’s net cash flow, depending on the number of forecasting periods. It is shown that the growth of the standard deviation of the net cash flow, i.e. the forecasting errors, is a fundamental feature of the method in this interpretation. For the initial estimates, a simple expression is obtained and corresponding graphs are given.In conclusion, it is noted that the presented graphs of the behavior of the standard deviation of the method estimates show that the estimate from below of the mentioned deviation slowly grows with an increase in the number of prediction periods and depends only on the number of periods. It is noted that this growth is calculated in relation to the first forecast period, which itself may contain errors, and it is determined only by consumer preferences. Of course, you can choose the forecast period not a month, but, for example, a year, but then the error of the first period will be significantly increased. Thus, this review makes it possible to explain some aspects of the growth of the error of the discounted cash flow method with the forecast time.

Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.

Bank BPR Jogja is considered a grassroots entity that has an obligation to contribute to providing stimulus during the pandemic and to drive the welfare of its members in times of uncertain economic growth due to the Covid-19 pandemic. Preparation of financial reports has an important factor, namely the openness of cash receipts and disbursements which will be presented through research by measuring 6 aspects of the application of internal control in the cash receipt and disbursement cycle according to the COSO framework in BPR Bank Jogja, namely 1) accountability, 2) control environment, 3) assessment risk, 4) control activities, 5) information and communication, and 6) monitoring. This study aims to determine the analysis of the openness of cash receipts and payments and then identify the weaknesses and strengths that have been implemented through the measurement of significance together. This study uses a quantitative research method using a fact approach and analysis of its effects directly at the BPR Bank Jogja unit. The results of the study concluded that the analysis of the openness of cash receipts and disbursements at Bank BPR Jogja has gone well, in line with the strengths and weaknesses identified.

The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.

Je’nemadinging village is one of the villages located in Pattalassang District, Gowa Regency. Since the existence of BUMDes in this area, all these transactions are only recorded when money comes in and money goes out with a simple count. BUMDes managers have never prepared financial reports as appropriate for a business-oriented entity. This is due to the lack of knowledge of managers because none of their educational backgrounds come from the economic sector. On the basis of the problems that occur with partners, this PKM program needs to be carried out. This PKM activity was carried out at the Je'nemadinging village office. The model used in the lecture method, tutorial method and discussion. The result of this PKM is that the BUMDes Management can make bookkeeping in the form of recording incoming and outgoing money in accordance with generally accepted rules. In addition, BUMDes management has understood the accounting for cash receipts, cash disbursements, sales and purchases to the preparation of financial reports

The purpose of the article: to analyze the entrepreneurial potential of personal farms of collective farmers during "thaw" period in the field of household needs. Scientific novelty. The peasant stories we have collected during field research, clearly demonstrate the willingness of peasants to earn extra money to meet their needs. In the general structure of cash receipts to the peasant's homestead, it was important to receive income, for example, from such handicrafts as sewing and repairing clothes and shoes. The Ukrainian peasant society of the Khrushchev era remained a secondary subject of socio-economic life for the state, so only the peasant entrepreneurial initiative helped peasants to survive and provide at least a sufficient level and quality of life for their own families. The methodology of the research is based on the principles of comparative-historical and interdisciplinary analysis, socio-cultural approach. Conclusions. The everyday life of the Ukrainian peasant family of the "thaw" era was characterized by the fact that the needs of the peasants were constantly growing, but their satisfaction from the state was minimal. Accordingly, the role of various handicraftsmen became more active, who could satisfy on the spot, at least at a primitive, minimal level, the vital needs of fellow villagers. The peasant stories we have analyzed, collected during field research, clearly enough demonstrate the willingness of peasants to earn additional funds to satisfy their needs. In the general structure of monetary receipts of the peasant household, it remained relevant to obtain income, for example, from such handicraft trades as sewing and repairing clothes and shoes. The Ukrainian peasant society of the Khrushchev era remained for the state a secondary subject of socio-economic life, therefore only peasant entrepreneurial initiative helped him survive and ensure at least a sufficient level and quality of life for his own family.

In this study, we examine GAAP‐compliant and non‐compliant revenue accruals among non‐fraud, non‐error restated firm‐years. The restatement setting isolates and quantifies managerial discretion in the revenue recognition process and provides insight into the role of GAAP compliance in producing predictive information. We find consistent evidence that non‐GAAP‐compliant revenue accruals are predictive of future cash receipts and total sales. We find that this main result is strongest for accrued revenues rather than deferred revenues. We find additional evidence that non‐GAAP‐compliant revenue accruals are generally more or similarly predictive of future cash receipts or total sales when compared to GAAP‐compliant revenue accruals for both restated and non‐restated firm‐years. Our findings suggest that managers’ discretion provides predictive information in the restatement setting, where managers’ judgment is likely most prevalent. We also find that ex‐post compliance with US GAAP does not isolate and remove less predictive information. Last, we fail to find reliable evidence that managers in our sample use their discretion over revenue accruals to smooth revenues or to meet or beat revenue and earnings benchmarks.

This study to evaluate the application of accounting information system of credit sales in an effort to improve internal control that has been carried out by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is a company engaged in the trading business. The method used in this research is descriptive qualitative method using data collection techniques such as observation, interviews, and documentation. The results showed that the accounting information system of credit sales implemented by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) has presented the information needed by the company precisely and accurately although there are still weaknesses that need to be addressed, like the separation of cash receipts and recording functions, and the separation of sales admin and stock admin functions. But overall internal control at PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is adequate because it meets the elements of internal control.

The Senayan City Employee Cooperative is a cooperative that operates in the field of savings and loans and at the same time manages a shop business unit, buying and selling transactions are only recorded in Microsoft Excel format, when sales transactions are not immediately recorded so mistakes often occur. For this reason, we designed a sales and purchase information system design at the Senayan City Employee Cooperative using desktop-based java NetBeans, with the aim of creating a computerized system so that it could be used by the cooperative management. The software development methodology used in this research includes software requirements analysis, design, code generation, testing, and support. The results obtained from this research are the need for a cash sales accounting information system, cash receipts and sales reports that can assist cooperative managers in making decisions

The aim of this study was to assess the effectiveness of the internal cash control system conducted by CV Sekartika Jati Rencana. Internal control system is a procedure used by management as a monitoring tool that every policy has been carried out by all employees. The internal control system of cash receipts is used to maintain the company's wealth, especially cash. This study analyzes the internal control system of cash receipts applied by CV Sekartika Jati Rencana and compared with the theory of internal control systems proposed by the Committee of Sponsoring Organizations (COSO). The results of this study are all internal cash control systems implemented by the CV Sekartika Jati Rencana have been effectively proven by the form that has been numbered printed, each sales document has been printed in duplicate and checking periodically. But there are some internal control systems for cash receipts that are still not effective

Baitul Maal Hidayatullah Yogyakarta is considered a grass-root entity that has an obligation to provide stimulus during the pandemic and improve the welfare of its members during the Covid-19 pandemic. The financial reports in order to increase credibility and its role must be maximized. The research will have the aim of knowing the application of the internal control system in the cash receipt and cash disbursement cycle and identifying the weaknesses and strengths that have been implemented. This study used a descriptive research method using a factual approach and also journals as literature and conducting observations and analysis at the Baitul Maal Hidayatullah Yogyakarta and conducted a qualitative study. The results of the study measured 5 aspects of the application of internal control in the cycle of cash receipts and disbursements according to COSO at the Baitul Maal Hidayatullah Yogyakarta, namely 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication and 5) monitoring. From these results, it is concluded that the implementation of the internal control system in the cash receipt and cash disbursement cycle of the Baitul Maal Hidayatullah Yogyakarta Mosque has been going well, in line with the identified strengths and weaknesses. Weakness points such as managing using basic applications can potentially be developed further.

The author designed an object oriented programming based sales application using use case diagrams, activity diagrams, sequence diagrams, deployment diagrams, entity relationship diagrams, logical record structures, and user interfaces. The design of this information system is expected to produce sales application programs ranging from customer data input, input data of goods, input of sales orders, print out of travel documents, print invoices, cash receipts input, print payment receipts to print reports so that sales applications can have a positive impact on the course of business which is built, reducing duplicated functions, and errors caused by human errors. With the design of a sales application, the problems that exist in the manual system can be resolved such as the system will not receive incomplete data, the system can make automatic numbering, and minimize errors that occur due to humans (human error), reduce the amount of paper usage, report generation can done easily and quickly because the data is processed by the system.Keywords: Design, Sales, Object Oriented Programming.

This study designed a system that is able to assist companies in calculating cash receipts and disbursements. The Accounting Information System for Cash Receipts and Expenditures will be equipped with the use of user log-ins to maintain the level of data security so that not just anyone can misuse the data. The system designed will also be equipped with security of access rights and data storage systems, providing a database using the Visual Basic 6.0 programming language that holds records of cash receipts and disbursements to be a good report, summarizing the process of moving data from ledgers to becoming cash reports flow, and can document each period's report so that it can be grouped properly. The research method used is the Borg and Gall R&D research approach which consists of 10 stages, out of 10 R&D stages the author only conducts the research approach to the 6th stage alone. and monitoring cash flow very well. In addition, it can also produce reports that are precise, accurate and efficient.

The method used in this research is normative juridical approach is prescriptive to examine the sources of literature relevant to the theme of research, including research on the general principles of law, legislation, as well as provisions on the cash receipts from the tax sector property. Implementation of the UN tax collection and BPHTB include data collection, assessment, determination, administration and comprehensive services, of course this is not easy and has many obstacles. The obstacles encountered in the area of property tax collection comes from internal and external side. In terms of internal investment required a high cost in the provision of facilities, shortage of human resources in collecting taxes, updating the data base, while in terms of the external is the awareness of the community in paying taxes, their mode of misappropriation of law and the administration of the taxpayer, as well as the role of notary still less than the maximum help in the collection of property taxes.

The aims of this research to determine the system of cash receipts on BPJS and non-BPJS claim income and to know the comparison of cash receipts on income on BPJS and non BPJS claims at RSUD A. Makkasau, Parepare City. The data collection techniques in this study are observation, interviews, and documentation. Data analysis techniques used by researchers are qualitative descriptive analysis techniques, quantitative descriptive, and comparative. The results of the researchers' conclusions on the part of the cash receipts system for claim income of BPJS and Non BPJS at Andi Makkasau Regional Hospital of Parepare are already good and the level of comparison between claim income of BPJS and Non BPJS is 72%.

The primary purpose of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an enterprise during a period. The information provided in a statement of cash flows, if used with related disclosures and information in the other financial statements, should help investors, creditors, and others to (a) assess the enterprise’s ability to generate positive future net cash flows; (b) assess the enterprise’s ability to meet its obligations, its ability to pay dividends, and its needs for external financing; (c) assess the reasons for differences between net income and associated cash receipts and payments; and (d) assess the effects on an enterprise’s financial position of both its cash and noncash investing and financing transactions during the period.

Chile pepper is an important crop in in New Mexico (NM) for both its cultural heritage and its cash receipts. Wilt caused by Verticillium dahliae is one of the largest constraints on chile production in southern NM. Identification of natural resistance sources, like the Ve locus used in commercial tomato lines, would be a significant help to NM chile growers. Understanding the diversity and race structure of V. dahliae affecting chile production in NM is a necessary first step toward identifying and deploying genetic resistance in chile peppers. Here we report race characterization and diversity studies that show that NM is affected by a diverse population of V. dahliae strains, many of which overcome the Ve-mediated resistance in tomato. The results of this work suggest that Ve-like resistance, either discovered within the chile gene pool or introduced from tomato via genetic engineering, is unlikely to be useful for generating chile cultivars resistant to Verticillium wilt.

This research was conducted by analyzing three variables, this research variable consisted of three types of variables including; independent variables (information system design), furniture shop dependent variables and moderator variables (cash receipts). The purpose of this study was to find out the effect of the design of the design of the cash receipt information system on the Sukabumi district furniture store. The research discussion focused on three variables and was processed using a questionnaire microsoft excel application and Spss 20 that was shared with employees of a furniture store. Based on the results of the questionnaire analysis, it was found that there was an influence on the design of the cash receipt information system for the Sukabumi district furniture store in terms of the cash receipt process that was made for the problems that occurred in the furniture store, evidenced by testing validity tests using Microsoft Excel with results Pearson correlation> 0.5 and reliability test> 0.6 using SPSS 20. The future expectation of the research is to proceed with analysis of variable testing and program implementation.

The study is devoted to the study of income dynamics of the population, considered as a structural element of the regional economy. Based on the analysis of statistical data, the structure of income of the population of the Vologda Oblast, as well as the dynamics of expenditures and consumption of the population of the region, changes in its savings, are considered. The study is based on general scientific methods of comparison, synthesis, analysis, synthesis. The article based on a retrospective analysis determined that in the Vologda Oblast there is a decrease in this type of income of the population as wages caused by the redistribution in the structure of cash receipts due to an increase in the share of social benefits, as well as other income. The study of the structure of monetary incomes of the population revealed that the largest contribution to the formation of the total income of the population of the Vologda Oblast is made by state-financed income — remuneration of labor activity and social benefits. The study showed that the increase in the differentiation of the population by income limits the possibilities for economic growth on the basis of stimulating domestic demand for domestic products consumed by the population. An analysis of the structure of consumer spending showed that the population is shifting prioritiesin соnsumption in favor of paying for services , reducing the cost of buying non-food items, which indicates its transition to the economy. In conclusion, the necessity of increasing the role of income in the context of achieving the economic growth of the territory is justified .

The purpose of this research is to find out and learn how much influence thesales accounting information system, the cash receipt accounting information system onthe effectiveness of controlling accounts receivable. The population in this study is limitedto PT Tera Data Indonesia's employees. The sampling technique was 30 respondents.Data collection techniques use primary and secondary data with the help of SPSS version20. For windows. From the test results it can be concluded that the credit salesaccounting information system, the cash receipt accounting information system has aneffect on the effectiveness of the accounts receivable control.Keyword : Credit Sales Accounting Information Systems, Accounting InformationSystems Cash Receipts, Accountability Control Effectiveness.

The article is devoted to the study and systematization of the basic methodological principles and organizational bases of accounting improvement in the current legislation. Also the disclosure of the economic essence and content of settlements with buyers and customers, methods of registration of transactions with buyers and customers and accounting of settlements with counterparties in the functioning of information systems. Accounting for payments to buyers and customers is the most important part of accounting work, as at this stage the main part of the income and cash receipts of enterprises is formed. With the help of calculations it is possible, on the one hand, to direct and provide enterprises with raw materials, fuel, packaging, and on the other hand to sell finished products. Thus, only effectively organized accounting of settlements with customers and customers can ensure the formation of reliable information on settlement and payment transactions of the enterprise, regulation of their implementation with the least losses and timely management decisions. There is no primary document for accounting settlements with customers, which collects current, doubtful and bad debts, so the company will independently develop the form of this form for internal management. The purpose of settlements with customers is to verify the increase and decrease of settlements with customers, accrual and write-off of the provision for doubtful debts, the correctness of their reflection in the account. Methods of settlements with buyers: check the availability of primary documents; check the balance of receivables of the relevant group; check the actually written off bad debts; check the debt that is declared bad next year; check the net income from sales of products, goods, works, services on the terms of subsequent payment; check receivables for products, goods, works, services that are considered doubtful; check the accrual of the provision for doubtful debts; check the write-off of the provision for doubtful debts. The proposed method of inspection will allow the auditor to cover all aspects of accounting for payments to customers in the company, to investigate the correctness, timeliness, legality of accounting for payments to customers, timely identify violations, conduct quality audits and improve the efficiency of the enterprise.

A company needs an internal control system because to maintain the existence of cash appropriately for managing and controlling cash, one of which is cash receipts and cash disbursements. In this case, cash is the company's most liquid asset or asset and is prone to fraud, fraud and theft. In this study, the objective is to find out how the accounting information system for cash receipts and payments on the internal control system at PT. Bulan Biru Tour and Travel. This type of research is a type of case study research using a qualitative approach. Internal cash control in the company is inadequate, this is reflected in the implementation of internal cash control, there is an organizational structure in which there is a description of the duties and responsibilities of each part of the company, the authorization of the authorized official for each transaction of cash receipts and disbursements of the company. It is suggested that there should be a separation of duties between the recording function and the cash storage function.

The choice of an investment project is based on all the information collected and obtained at all the previous stages of the formulation of the project, the choice of the most effective for the implementation of the investment project from the whole set of alternative ones is made. The main task to be solved in determining the financial viability of a project is to assess its ability at all stages of development to timely and fully respond to the existing financial obligations, that is, to assess the solvency and liquidity of the project. Financing of entrepreneurial firms is a set of forms and methods, principles and conditions of financial support for simple and extended reproduction. When calculating economic efficiency, the discounting method is used, for the need to compare the values of cash receipts and payments, spaced over time. In the economic assessment of efficiency in this work, a dynamic method based on discounting was used.

The purpose of the research is to analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.

This study examines Micro, Small and Medium Entity Financial Accounting Standards (MSME) Skaters Shop Distros. The population in this study is the recapitulation of recording cash disbursements, cash receipts, and merchandise inventory Skaters Shop Distro. The sampling technique in this study uses non probability sampling with purposive sampling technique. In this study, the data or information obtained by the author were analyzed qualitatively with a descriptive approach. The result of this study is that the understanding of Skaters Shop Distro owners about Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) is still very low. Recording and preparing financial statements is still very simple and in accordance with the needs and understanding of the owner. Skaters Shop Distro has not applied the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM) because they still do not understand about SAK EMKM and its limited time and human resources.

This study aims to determine the adequacy of the internal control of cash in Perusahaan SMG. The method of observation and data collection techniques was used questionnaires, and interviews. The descriptive method was used in this study. Based on the results of internal control conducted by Perusahaan SMG has been adequate, it is supported by elements of the control environment, risk assessment, control activities, information and communication, and monitoring. The cash management applied by Perusahaan SMG has been effective this is reflected in their procedures for cash receipts, petty cash receipts, cash disbursements, and a small cash outlay. Finally, it can be concluded that the internal control of cash has been instrumental in supporting the effectiveness of cash management.

Banks are general means of institutions that deal with money. They provide financial resources for the development of the nation. They collect deposits from the people and lend these resources to people who demand investment. This study aims to evaluate and compare cash flows of selected two commercial banks. It helps to find out sources and uses of cash to analyze cash flow performance of Himalayan Bank and Global IME Bank limited. Cash flow statement is a statement which states the cash inflows and outflows of cash. A statement of cash flow reports cash receipts and payments classified according to the major activities: operating, investing and financing during the period. In this paper, a comparative study has been undertaken between two banks Global IME Bank limited and Himalayan Bank Limited. This study has been carried out with analytical research design to analyze the cash flow of two banks. Secondary data were used in this study. The cash flow from operating, investing and financing activities is fluctuating trend. It is also found that operating cash flow is positive and financing cash flow is negative in most of the years. In comparison, the cash flow of HBL has more consistency than GIBL. Both banks have positive Net cash flow except few years. Because of the conflict and political instability, the banking sector has also been affected. In banking industry, it seems that operating expenses are increasing year by year. Therefore, commercial banks should pay good attention to the minimization of operating expenses as possible.

The article focuses on the aspects of the formation managerial internal reporting by the centers of responsibility. It was found out that the qualitative accounting and analytical support of enterprise management contributes to the development of a special informational system. Such a system should meet the requirements of management on the basis of the corresponding database and make the processing of data cheaper. It is substantiated that the achievement of the symbiotic relationship of management functions with the accounting process is possible on the basis of the application of a comprehensive goal approach, which is preceded by the separation of responsibility centers, the formation of the set of indicators and certain forms of internal reporting. The use of this approach during the organizing of managerial accounting at the enterprise makes it possible to cover by accounting system whole set of objects of management influence. The set of indicators that are to be transferred from the primary accounting and the procedures necessary for their further processing and the formulation of the internal managerial reporting according to the choice of the model of the managerial accounting have been received. The managerial report on the implementation of the budget by the responsibility centers for catering business enterprises is proposed. The technique of conducting the primary accounting which ensures the formation of the composition indicators of cash flows from the center of responsibility is provided. It is determined that a number of delivery received from other enterprises may not yet be paid during the operational internal reporting of the cash flow. The identification of the payments when they are paying in the next period is carried out on dates and numbers of business transactions. With this purpose the information transmission scheme for the identification of the payments for purchased products by catering business enterprises is proposed. It is also determined that the management’s current report is the Cash Flow Statement on Responsibility Centers. According to the report the executive management can evaluate the results of the work of the subdivisions and determine the direction of activities that generate the main cash receipts. The main improvement of the system of internal reporting is the provision of management needs, therefore the constraints and weaknesses of the reporting forms may change. Management reporting should allow the possibility of further analysis with a minimum of time, which is a sign of analyticity, draw conclusions and make economically sound management decisions on their basis.

The purpose of this study was to determine the procedures of credit sales and internal controls of accounts receivable, to determine how the application of FAST system acts as an internal control of accounts receivable, and to understand what the impact of the role of FAST application system on the effectiveness of internal control of accounts receivable. The method used is descriptive qualitative method. This research was taken place at Kea Panelindo, from 13 April to 13 July 2016. Results of research showed that the role of FAST application system FAST (Finance Accounting System) on the effectiveness of internal control accounts receivable at PT. Kea Panelindo proved that the system is sufficient. It can be seen from the components of accounts receivable and the procedures carried out by the company have been in accordance with standard operational procedures adopted by the company. Control of the company's accounts receivable can be monitored through documents of credit sale agreement, the addition of accounts receivable, collection of accounts receivable, cash receipts from the repayment of accounts receivable, the elements of internal control in companies such as the control environment, risk assessment, control activities, information and communication, and monitoring.

This study aims to analyze the role of mosque institution as the center of socio-economic empowerment of the community. The study was conducted at Sabilillah Mosque which is a large national pilot mosque. The approach used is case study. The results of social empowerment research are, improving the quality of education, family assistance, business training, health services, network strengthening with mushollah. While economic empowerment among others economic empowerment through mosque cooperative, economic empowerment dhuafa through business capital and provision of production facilities, economic empowerment through provision of market pujasera. To generate other funding sources as a means to empower the community, Sabilillah Mosque organizes auditorium, cash receipts, and minimarket management cooperation.

The simple cash management problem includes the following considerations: the opportunity cost of holding too much cash versus the penalty cost of not having enough cash to meet current needs; the cost incurred (or profit generated) when making changes to cash levels by increasing or decreasing them when necessary; the uncertainty in timing and magnitude of cash receipts and cash disbursements; and the type of control policy that should be used to minimize the required level of cash balances and related costs. In this paper, we study a version of this problem in which cash receipts and cash disbursements occur according to two independent compound Poisson processes. The cash balance is monitored continuously and an order-point, order-up-to-level, and keep-level $$ \left( {s, S, M} \right) $$ policy is used to monitor the content, where $$ s \le S \le M $$ . That is, (a) if, at any time, the cash level is below s, an order is immediately placed to raise the level to S; (b) if the cash level is between s and M, no action is taken; (c) if the cash level is greater than M, the amount in excess of M is placed into an earning asset. We seek to minimize the expected total costs per unit time of running the cash balance. We use a level-crossing approach to develop a solution procedure for finding the optimal policy parameters and costs. Several numerical examples are given to illustrate the tradeoffs.

Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been done but only limited to Accounts Receivable Bookkeeping. Many of cash receipts transactions from cash sales are derived from screen printing orders and expenditures were not stored and recorded. Solution on production costs calculation for CV. Ladi Collection is using job order costing for screen printing service and job product costing for badge production. This research also produces Excel design For Accounting (EFA), which consists of 7 sheets of the navigation sheet, beginning balance, journal, ledger, income statement, financial position statement, and depreciation.

Instability of the environment and the lack of state support require economic entities to react instantly to its changes, only under such conditions the company will be able to survive and successfully operate in market relations. Economic and mathematical methods are an important tool for conducting qualitative analysis and audit, which enables to make well-grounded decisions. The purpose of the article is to study interrelation between the enterprise performance indicators, which are reflected in the enterprise financial statement, and factors of influence on the income from sales of products. The subject of the research is the theoretical and methodological basis of the use of mathematical modelling methods for the analysis and audit of key economic indicators of business entities on the example of the dairy industry. Methodology. To achieve this purpose, a system of general scientific and special methods is used. The research is carried out with the help of regression analysis, namely, the ridge regression, which distinguishes the influence of each factor in multicollinearity. Research results showed that among all factors, the greatest positive impact on the amount of revenue from sales belongs to the cost of production, indicating the rational use of resources, its increase leads to an increase in volumes of finished products, on which sales the company receives income. In the second place – the residual value of fixed assets, which characterizes their effective use in production activities. The third position is occupied by material costs. Practical implications. Accounts receivable has a negative impact and needs to be reviewed for its elimination and reduction. The volume of accounts receivable must correspond to the contractual discipline within the legal terms of the limitation period; only at such requirements, a positive effect on the financial status of the enterprise is possible. The problematic issue in the control over accounts receivable is the inability to receive transparent, relevant, and complete information about a business partner, which will be sufficient for conducting a qualitative analysis of settlements with debtors. This makes it impossible to predict the probability of the advent of the payment crisis of business entities, its prevention and elimination. Value/originality. The analysis and ranking of buyers, depending on the volume of purchases, the history of credit relations, and the proposed payment terms will increase the level of financial security of the enterprise; this measure will reduce the volume of bad debts. When entering into contracts of the purchase and sale of goods, works, and services, take into account the forecasts of cash receipts from debtors and prescribe penalties for considering the inflation component and taking into account the value of money in time. An increase in the number of customers of the enterprise products will reduce the risk of non-payment by one or more large customers. Consequently, the enterprise needs to update fixed assets and work to eliminate accounts receivable. Current liabilities have a negative impact, but their influence is negligible.

Rice is among the top seven U.S. major crops in terms of harvested acres – covering over 2.6 million acres – and sixth in terms of sales, with annual cash receipts around 3.1 billion dollars. This paper investigates whether U.S. milled rice markets are integrated across regions and whether these markets are integrated by rice types. Understanding dynamic relationships across regions and types provides important insights for risk management and policy making. Of the four major producing regions, three are in the South – Arkansas-Missouri, Louisiana-Mississippi, and Texas – and the other is California. There are different rice types associated with a production region. California mainly produces short and medium grain; while Arkansas, Texas, and Louisiana primarily produce long and also medium grains. We determine the potential market integration of these rice markets by applying a Vector Error Correction Model and Directed Acyclic Graphs to monthly free on board milled rice price data from August 1986 to December 2015. Results suggest that Arkansas-Missouri region is the leading price reference in the long grain markets. Arkansas-Missouri medium grain also plays an important role in the medium grain markets. California medium grain markets are weakly exogenous in the short run, but affected by Arkansas-Missouri medium grain in the longer term. As anticipated, Arkansas-Missouri long grain milled rice markets are driven by rough rice futures price in the longer term. Interestingly, Arkansas-Missouri medium grain market has a sizable impact on long grain markets even though long and medium grains are not substitutes. This may be due to land competition to long grain rice production in Arkansas, a major area of long grain rice production.

Beef production plays a significant role in Canadian agriculture in terms of its contribution to total farm cash receipts and management of large tracts of land. The sustainability of the sector has been challenged on several fronts including greenhouse gas and ammonia emissions. An extensive survey of husbandry and agronomic practices in 2011 provided the unique opportunity to compute a detailed nitrogen (N) budget for 908 beef operations of different types from across Canada. The resulting overall-N and commercial-N budgets and overall commercial and beef nitrogen use efficiency (NUE) estimates varied markedly among the types of beef operations. Surprisingly, forage-based cow-calf operations with little importation of commercial N sources often had the largest overall surplus N (N remaining on farms), largely because of symbiotic N fixation of pasture and forage crops, a larger land-base and lower NH3–N emissions compared to confinement housing. These operations had relatively low NUE estimates of about 0.33. In contrast, solely finisher operations had overall N budgets that were not different from zero and NUE of about 0.66. These operations purchase much of their feed and animal nutrition is carefully managed, so the NUE is distinctly higher than in forage-based systems. However, these operations also have high NH3 emissions. Observed regional differences in budgets were related to differences in deposition of atmospheric N and in legume content of forages.

Belik Village has the potential to be developed into a tourist area or tourist village. The potential possessed by Belik Village is a spring located in a bamboo forest. Furthermore, the location of the bamboo forest is on a 4 hectare village treasury land so that the management and utilization of the spring can be used as a source of village cash receipts. The source of the springs will sound the gurgling among the bamboo forests located in Jibru Village, Belik Village so that it becomes a selling point for the development of ecotourism. The method used is descriptive qualitative and data obtained through interviews and field observations. Constraints experienced by village officials to the extent that they have not been able to establish a tourist village are caused by several things including (1) the non-establishment of a Village Regulation governing the establishment of a Bumdes; (2) there is no roadmap for tourism villages yet; (3) inadequate human resource capacity; and (4) limited innovations that support the tourism sector. Seeing the existing potential and some problems in Belik Village, Trawas District, intensive and inclusive assistance is needed to support the realization of the development of a tourism village based on the superior potential of the village. Keywords: tourist village, Bumdes, Village Regulation, Belik Village, Trawas District

Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misappropriation of cash. The purpose of this study is to examine the implementation of PSAK 23 at Mountain Marry Hospital regarding the recording, presentation, and recognition of hospital revenue that serves patients with the same actions but acknowledgment of payment of different rates between hospital rates and Indonesian-Case Based Groups (INACBG) rates, specifically for patients of the Implementing Agency Social Security (BPJS) Health. This research was conducted at Mountain Marry Hospital to analyze and to apply the recording, presentation, and recognition of income standards that exist at Mountain Marry Hospital by following PSAK 23 regarding revenues at different rates to carry out internal controls over revenue and expenditure procedures cash adequately. The main principle of internal control that needs to be considered is the separation of tasks between recording, storage, cash receipts should be deposited to the bank, all-cash disbursements should use checks except for small amounts of expenses. Cash is all cash in hand and funds deposited in banks in various forms such as deposits and checking accounts. Data analysis methods used in this research is descriptive methods with qualitative analysis techniques that are outlining, describing and comparing data. The findings show that the service number of JKN patients at Mountain Marry Hospital has reached 90.05% of JKN patients, so cash receipts at Mountain Marry Hospital have reached the government program to serve Jaminan Kesehatan Nasional (JKN) patients but based on research results the Mountain Marry Hospital has not recorded revenue recognition INACBG tariffs with JKN rates, by following the Statement of Financial Accounting Standards 23 because of differences in rates and are not sufficient to implement internal controls over cash receipts and disbursements procedures, especially for JKN patients.

We identify and predict circumstances where the direct method statement of cash flows is expected to provide more value relevant information to financial statement users. We predict the direct method is more informative when earnings are of lower quality (earnings are less permanent, or companies report losses), companies are in a more stable state (proxied by small absolute changes in accruals/operating cash flow) and when cash flows/accruals are measured with more error using the indirect method. Direct method disclosure is also predicted to be more useful for small companies, where investors have less alternative sources of information beyond financial statements. We analyze Australian companies because they are required to report the direct and indirect method and we further decompose the sample into industrial, mining and company size to take into account the unique features of the Australian market. Our results are consistent with our predictions. This suggests the indirect method is as informative as the direct method on average, but the direct method incrementally informs stock returns in specific circumstances. We also identify operational factors that significantly increase estimation error when estimating direct method line items for cash receipts and cash payment.

Background Supermarkets are a key point of purchase for groceries and can therefore have a considerable influence on eating behaviours. Evidence suggests that descriptive social norm nudges in shopping trolleys can be effective in stimulating vegetable purchases in supermarkets. Objective We investigated the effect of a combination of two nudging strategies in shopping trolleys – a social norm about vegetable purchases and a designated place to put vegetables – on the amount of vegetables purchased in a supermarket in a deprived urban area in the Netherlands. Design A quasi-experimental study was conducted with two conditions: 1) intervention days on which the shopping trolleys in the supermarket had a green nudge inlay indicating a place for vegetables and a social norm message and 2) control days on which the regular shopping trolleys (no inlay or social norm) were used in the supermarket. During both the intervention and control days, vegetable purchases were measured by means of the cash receipts collected from customers at the checkouts. In addition, individual and purchase characteristics were assessed by means of short surveys. Results In total, 244 customers participated in the study. Ordinal logistic regression analyses showed that customers on the intervention days (n = 123) were in a higher tertile for grams of vegetables purchased compared to the customers on the control days (OR: 1.66, 95% CI: 1.03–2.69, p = 0.03), especially those who bought groceries for less than three days (OR: 3.24, 95% CI: 1.43–7.35, p = 0.003). Sensitivity analyses also showed that intervention customers who noticed the green inlay were even more likely to purchase more vegetables (OR: 1.86, 95% CI: 1.06–3.25, p = 0.02). Conclusions This quasi-experimental study showed that a nudge inlay in shopping trolleys communicating a social norm on vegetable purchases and indicating a distinct place to put vegetables in the trolley increased vegetable purchases among supermarket customers.

A prerequisite for the environmentally sustainable, ecologically balanced operation of forestry enterprises is the correspondence between their interconnected structural elements – rational use and reproduction of forest resources. Forest management should deal with this task. The concept and essence of management are constantly changing in accordance with the stages of the development of social production, in particular, forestry, acquiring new features. In modern management, the importance of systematic knowledge about the necessity of forest resources, which allows both managing current forest use timely and qualitatively, and also predicting the development of events in the forest resource sector, in particular, in the socio-ecological aspect, is more clearly revealed. It is expedient to conduct the management of the forestry activities using a systematic approach, since research on the interaction of forest management, the environment and the population determines the conditions that could contribute to sustainable forest management. Accounting for payments with suppliers and contractors is the most important part of accounting work, since at this stage the bulk of income and cash receipts of enterprises is formed. The deepening of the substantive basis of ecologization of management from the point of view of functional, systemic, situational, and process approaches is a prerequisite for the further development of economic mechanisms and ecological management methods in the context of the principles of sustainable multi-purpose forest management and ecosystem forest management. The peculiarities of accounting of settlements with business partners concerning ecological activity of forestry enterprise are considered. The potential of existing developments in the organization of accounting of settlements with business partners of enterprises is estimated. Applied proposals for calculations of a forest enterprise with partners on ecological activity are developed. Forming of accounting of forestry enterprise calculations concerning its environmental activity with suppliers, contractors, and customers is offered.

One of which can be used as a source of local revenue is cash receipts in government agencies such as offices, other government agencies. As an autonomous region, a new paradigm has emerged in the Indonesian constitutional system which has implications for the implementarion of local government. The purpose of this study was to evaluate the implementation of the system and procedure for cash receipts at the regional tax and levies management agency in the Minahasa Regency. Based on the results of research that the implementation of system and procedures for cash receipts in the Agency for the management of tax and levies in the southern Minahasa regency is in accordance with Permendagri 59 of 2007. System and procedures for local tax and levies include registration, verification, printing, signing of tax invoice, stipulation, issuance, depositing, recording, and filling of tax documents to taxplayes or tax levies. Based on research in the field that the system and procedures for regional financial management contained in Permendagri 59 of 2007, especially in the southern Minahasa regency tax and levies management agency, have been carried out well, it is clear that overall the procedures for receiving cash from authorized officials. In accordance with the result of the study, it can be concluded several things including: the system and procedures for cash receipts blank letter of deposit (BLD) is one ot the very important documents udes in recording cash receipts at the local tax and levies management body in South Minahasa Regency.

PT. Anjungan Buana Wisata Pavilion is a company in the tourism sector with the trademark Kampoeng Radja. The problem is that Kampoeng Radja is the only largest tourist park in Jambi Province that uses technological developments in the form of cards (Kampoeng Radja Cards) in the ticket system, because it is still the only tourist park that uses ticket system technology, so this study aims to analyze the information system process. accounting for cash receipts and disbursements at the ongoing PT Anjungan Buana Wisata. This research uses descriptive analysis method. Data collection techniques, using the method of interviewing, observation, and literature study. The results showed that; (1) The accounting system for cash receipts and disbursements at PT. Anjungan Buana Wisata Pavilion is carried out systematically, all processes of cash receipts and cash disbursements must be authorized by the parties concerned. (2) There is a separation of the functions of finance, accounting and cash so that security can be guaranteed. This is in accordance with the theory and is well implemented at PT. Anjungan Buana Wisata Pavilion. (3) Cash receipt and receipt system supported by an excellent internal control system. (4) The company has used a computer system to record all transactions. All data has been automatically available in this system which is very effective and efficient for the company.

In 2005 the Korean government instituted a mandatory cash receipts system to curb tax evasion by cash-based companies in the retail sector. We estimate that the system significantly decreased business tax evasion, and was cost-effective. Because it was a significant intervention, the system also had unintended consequences, including increased prices in the retail industry, firms exiting the market, and asymmetric wealth transfers across classes of individual taxpayers. The results have important policy implications for countries and/or subnational governments which consider adopting similar systems.