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This Author published in this journals
All Journal International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2)
Hendra Railis
YAI Accounting Academy, Indonesia
Humanities Economics, Econometrics & Finance Education Other

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THE EVALUATION OF THE INTERNAL APPLICATION SYSTEM OF CASH EXPENSES CONTROL IN DRINKING WATER COMPANY Hendra Railis; Eko Cahyo Mayndarto; Rudi Ginting; Surachman Surachman
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.56

Abstract

Accounting, in general, is a system of producing financial information used by users in the business decision-making process. Cash is an object that is often poorly represented because cash is the most valuable of all assets and can be transferred quickly, and everyone needs it. This study aims to determine the effect of the internal control system on cash receipts at drinking water companies. This study uses a qualitative approach. The data is collected through interviews and documentation. The results showed the evaluation of the implementation of the internal control system on cash disbursements in the company. The internal cash control system for cash sales is sufficient for several functions, namely capacity functions, cash functions, accounting features, and the documents used, namely the sales function, cash function, and accounting function. The records used are cash income and inventory cards, internal controls, daily accounting records with accounting features, and cash functions to compare cash balances according to records with their sales. Physical cash, so they happen the same between the two
IMPROVING FINANCIAL LITERACY IN MSMES THROUGH BOOKKEEPING TRAINING AND LITERACY EDUCATION Hakima Maris; Ratih Kusumastuti; Muthmainah Mursidin; Hendra Railis; Dada Suhaida; Yuliana Yuliana
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.53

Abstract

MSMEs  are expected to   be the forefront to strengthen economic pillars  in achieving  sustainable development goals (SGDs). This is  because MSMEs   are  one of the most able businesses to survive in deteriorating economic conditions, especially in this Covid-19  pandemic. Therefore    , MSMEs must have good financial management so that the business carried out can be  sustainable. One of them is by   having the correct financial record and compiling the financial statements needed to make   decisions in planning the next business strategy. Food MSMEs  in Indonesia do not have a good record, so they cannot produce financial statements. The results  of training and mentoring make simple bookkeeping and compile these financial statements  increase the awareness of MSME  actors for the importance of information generated by financial  statements. as the basis for decision making  and preparing business strategies  to achieve sustainable  business
Co-Authors Dada Suhaida Eko Cahyo Mayndarto Hakima Maris Muthmainah Mursidin Ratih Kusumastuti Rudi Ginting Surachman Surachman Yuliana Yuliana