scholarly journals ACCOUNTING SYSTEM FOR PURCHASE OF RAW MATERIALS PT. PHILLIPS SEAFOOD INDONESIA

2021 ◽  
Vol 1 (1) ◽  
pp. 24-30
Author(s):  
Muhammad Dipa Taufikqurahman
Keyword(s):  
Old Age ◽  
Raw Materials ◽  
Accounting System ◽  
Billing System ◽  
Pension Program ◽  
Branch Office

The purpose of this study was to find out and obtain data regarding the Mandatory Employee Contribution (IWP) billing system for participants managed by PT. TASPEN (Persero) Serang Branch Office, as well as providing information to the participants of the pension program and Old Age Savings (ENT) how the process or flow goes through in collecting the Mandatory Employee Contribution (IWP) for these participants. The results of the study indicate that the Mandatory Employee Contribution (IWP) billing system for participants at PT. TASPEN (Persero) Serang Branch Office which has been created and implemented in the Company Operational Standards (SOP) has been explained in detail and has been implemented properly in accordance with the system created.

scholarly journals COLLECTION SYSTEM OF MANDATORY EMPLOYEE CONTRIBUTIONS (IWP) FOR PARTICIPANTS AT PT. TASPEN (PERSERO) ATTACK BRANCH OFFICE

2021 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Romi Agustiana
Keyword(s):  
Old Age ◽  
Collection System ◽  
Billing System ◽  
Pension Program ◽  
Branch Office

The purpose of this study was to find out and obtain data regarding the Mandatory Employee Contribution (IWP) billing system for participants managed by PT. TASPEN (Persero) Serang Branch Office, as well as providing information to the participants of the pension program and Old Age Savings (THT) how the process or flow goes through in collecting the Mandatory Employee Contribution (IWP) for these participants. The results of the study indicate that the Mandatory Employee Contribution (IWP) billing system for participants at PT. TASPEN (Persero) Serang Branch Office which has been created and implemented in the Company Operational Standards (SOP) has been explained in detail and has been implemented properly in accordance with the system created.

INDUSTRIAL WESTE ACCOUNTING ON EXAMPLE ASH DUMPS

2021 ◽  
Vol 4 (4) ◽  
pp. 182-188
Author(s):  
T. S. BUDINA ◽  
◽  
N. Kh. KURBANOV ◽  
L. M. PROKOFIEVA ◽  
V. G. SHIYKO ◽  
...  
Keyword(s):  
Production Efficiency ◽  
Raw Materials ◽  
Accurate Determination ◽  
Accounting System ◽  
Secondary Material ◽  
Ash And Slag Waste ◽  
Sufficient Degree ◽  
Slag Waste ◽  
Financial Result

The article is devoted to the problems of accounting for industrial waste (technogenic deposits) on the example of ash and slag dumps. The influence of the organization of accounting for technogenic deposits on the indicators of cost, profit, and profitability of the enterprise, if these wastes are sold or used as secondary material, is studied. It is proved that the accounting system should accumulate and form such information that would allow with a sufficient degree of accuracy to determine the economic efficiency of the integrated use of raw materials, would aim at identifying reserves for increasing production efficiency. According to the authors, accounting under IFRS provides a more accurate assessment of ash and slag waste, which ultimately will allow the most accurate determination of the financial result from their further use.

scholarly journals Readiness in Retirement Life

2020 ◽  
Vol 76 ◽  
pp. 01004
Author(s):  
Dewi Astuti
Keyword(s):  
Old Age ◽  
Purpose In Life ◽  
Educational Background ◽  
Life Goals ◽  
Independent Variables ◽  
Pension Program ◽  
Study Population ◽  
Independent Variable ◽  
The Moment ◽  
Variable Focus

This study investigates whether the ownership of a retirement program is owned only by those who have a purpose in life in old age or also owned by those who focus on working well now and do not have a purpose in life in old age. The study population is employees, and entrepreneurs who have worked, with sample criteria have a steady income with a specific educational background. The number of samples is 52 respondents. The result revealed that having the purpose of life in old age, and focusing on the purpose of life at the moment encourage someone to have a pension program. The results of the study stated that the effect of the independent variables on the dependent variable appeared weak. The independent variable "has the purpose of old age life" and the independent variable "focus on life goals current" can explain 0.69 % of the dependent variable "has retirement fund program.

scholarly journals Peculiarities of the accounting display of transactions with the give-and-take raw materials at restaurant institutions

2021 ◽  
Vol 68 (1) ◽  
pp. 87-95
Author(s):  
A. Tsiutsiak ◽  
I. Tsiutsiak
Keyword(s):  
Raw Materials ◽  
Balance Sheet ◽  
Economic Resources ◽  
Accounting System ◽  
Activity Type ◽  
Production Methods ◽  
Advantages And Disadvantages ◽  
Process Representation ◽  
Reliable Representation ◽  
Definition Of

The essence of the definition of «give-and-take raw materials» is investigated and the own vision of this category used by restaurant enterprises is formed. The scheme of conducting transactions with raw materials obtained on the give-and-take conditions at restaurants institutions is given. The peculiarities of the accounting process representation caused by the procurement of raw materials, production of semi-finished products and home-produced dishes are revealed, as well as the order of the realization accounting of such commodity stocks using production-trade and production methods is highlighted. The advantages and disadvantages of the representation in the system of bookkeeping accounts of the economic resources cycle in different ways of the production and trade activity organization of restaurant institutions are given. The emphasis is placed on the fact that in catering establishments the give-and-take raw materials, semi-finished products and home-produced dishes, produced as a result of give-and-take raw materials processings, are not the property of the catering establishment. Therefore, in order to maintain the proper accounting for transactions with the give-and-take raw materials, information about changes in the value of the investigated assets should be represented in the system of bookkeeping off-balance sheet accounts. The order of the display on the bookkeeping accounts of the transactions with the give-and-take raw materials obtained on the give-and-take conditions is highlighted. The peculiarities of calculation of dishes produced on the conditions of the give-and-take transactions are described. It is established that the formation of the value of produced semi-finished products or dishes is carried out for each order received separately, i.e. using the out-of-order cost accounting method. The peculiarities of calculation of home-produced dishes at restaurants institutions are outlined. For reliable representation of information on the availability and movement of the give-and-take raw materials, it is proposed for the enterprises of the investigated economic activity type to open the additional analytical accounts. Recommendations for improving the representation order in the accounting system, of restaurant institutions, give-and-take transactions, using offered analytical accounts, are formed.

scholarly journals RANCANG BANGUN SISTEM INFORMASI PERSEDIAAN BAHAN BAKU DAN ADMINISTRASI GUDANG MAJEMUK (STUDI KASUS KAROSERI PT. XYZ MALANG)

2017 ◽  
Vol 2 (2) ◽  
pp. 146-152
Author(s):  
Denny Lukianto Kumala ◽  
Soetam Rizky Wicaksono
Keyword(s):  
Manufacturing Process ◽  
Raw Materials ◽  
Influential Factor ◽  
Raw Material ◽  
Accounting System ◽  
Accurate Calculation ◽  
Counting System ◽  
Administration System ◽  
The Difference ◽  
Production Losses

In the manufacturing process Bus and Mini Bus, a lot of the raw materials required. Raw materials are stored at many warehouses (especially on Body PT. XYZ Malang). Materials / goods are highly vulnerable to lost or stolen. The most influential factor in it is the counting system inventory / materials and administration. These changes will have an impact on the process of goods more accurate calculation based on the demand of production. Losses will have a greater likelihood of being used if the system can not address the calculation of the goods/raw materials better.And administration system that can cope with the calculation of the goods/raw materials are better here is a system that can calculate expenditures for production based on the incoming bill alone, and can calculate the receipt of goods in accordance with the letter received by the supplier. The system can also provide reports based on existing transactions during a certain period.With the inventory system and the administration is then the difference between the goods that previously occurred can be minimized and raw material inventory accounting system can work better.

scholarly journals Whom Can I Rely on? The Impact of China's Public Pension Program Expansion on the Expectations for Old-Age Support

2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 356-356
Author(s):  
Qian Zhang
Keyword(s):  
Older Adults ◽  
Old Age ◽  
Adult Children ◽  
Rural Areas ◽  
Fixed Effects ◽  
Public Pension ◽  
Old Age Support ◽  
Pension Program ◽  
The Impact ◽  
Program Expansion

Abstract Aging is a global trend and China is no exception. Older people in China mostly rely on their adult children for old-age support. This traditional provision pattern of old-age support, however, is challenged by hundreds of millions of internal migrant workers. They relocate from rural to urban regions for better employment and are no longer able to provide old-age support to their older parents in rural areas. The aim of this study was to determine the impacts of China’s public pension program expansion in rural areas on older people’s expectations for old-age support. Utilizing the natural experiment of program expansion, this study identified an instrumental variable as the county adoption of the pension program. In addition, the study analyzed a nationally representative longitudinal dataset CHARLS with fixed effects model. Results from the statistical model showed that given the participation in the pension program, older adults reported more reliance on pension for old-age support financially and less reliance on children. Heterogeneous effects were found for older adults living together with children and older adults living independently. These important findings suggest that the government partially assumes the responsibility for the old-age support of adult children in the traditional sense. The potential benefits of this study provide a policy implication for developing countries to alleviate old-age support problems and enable internal migration for economic development.

privilege were turned to good account; the company gathered strength to face competition which was a real concern from 1810 onwards. The first competitor appeared in 1770 in England, but the glass that this competitor turned out was not of such quality as to be a threat to Saint-Gobain. Further, the company’s products were protected in France and potential competitors were punished by law until the abolition of privileges in 1790. The first legal French competitor appeared in 1804;1 and the second one in 1823.2 THE NEED FOR A NEW INFORMATION SYSTEM The Accounting System Under the Old Regime In order to understand, analyze and assess the early account­ ing system, it must be remembered that relatively few of the com­ pany records have survived compared with the innumerable docu­ ments that must have been created over a period of 155 years. Pris [1973, pp. 290-8 & 856-64] faithfully described the accounting sys­ tem under the old regime in his Ph.D. thesis, at the end of which he includes copies of most of the documents that have survived. The company was nearly in a position of monopoly with re­ gards to the production of glass. The customers belonged to the King’s court or were local or foreign noble families. Therefore the accumulation of capital was not an essential aim and the market did not seem to be expandable. These are a few elements which give insights about the quality and relevance of the information system required by such a firm. Very little is known about what the accounting system looked like before 1702; the statutes were only concerned with the ac­ counting documents necessary to ascertain the dividends payable quarterly. They included "Inventory" or "balance sheet of bills and payments” (statutes of 1667, 6th item), or “statement of receipts and payments" (statutes of 1695, 18th and 20th items). An annual inventory had existed since the beginning of the company, but only those after 1774 have been preserved. The annual inventories were calculated in Paris by putting together all the inventories of every establishment of the company. The accountants do not seem to have worried about lacking consistent accounting methods; for example, land and buildings, tools and raw materials, finished

2014 ◽  
pp. 251-251
Keyword(s):  
Information System ◽  
Raw Materials ◽  
Balance Sheet ◽  
Accounting System ◽  
Old Regime ◽  
New Information ◽  
Good Account

AMERICAN EXPERIENCE AND PROBLEMS OF THE TAXATION OF SMALL BUSINESS

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Small Business ◽  
Inventory Management ◽  
Raw Materials ◽  
The United States ◽  
Optimal Order ◽  
Accounting System ◽  
American Experience ◽  
The Usa ◽  
Materials Used

Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. So, in each state privileges on taxes which allow to organize in the best way by use of tax planning business can be established. It is represented that the institutionalism is indissoluble with the taxation as in the taxation there are institutes, customs, for example, regarding check of conscientiousness of the taxpayer, use of the special tax treatments and the habits, so at many businessmen and the companies became a habit earlier to pay taxes, to form an overpayment on taxes for the purpose of decrease in risks of additional accrual of penalties, others opposite, created a habit of a conclusion of the capitals abroad to low-tax territories for the purpose of decrease in the tax load. One of the topical problems is the problem of choosing the optimal structure of capital, i.e. determination of the ratio of own and long-term borrowed funds. Production reserves in the Russian accounting system are either goods purchased for later sale, or raw materials used for production. For a financial manager, stocks are immobilized funds, i.e. funds withdrawn from circulation. Without such an immobilization is indispensable, however, indirect losses should be minimized. To minimize the costs of maintaining current stocks at the proper level, the approach based on the concept of the optimal order (delivery) order is used. In the theory of inventory management, special models have been developed to determine the volume of one order lot and the frequency of orders.

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