In recent years, electronic retail payment mechanisms, especially e-commerce and card payments at the point of sale, have increasingly replaced cash in many developed countries. As a result, societies are losing critical public option, consumers important rights associated with using cash. To address this concern, we propose an approach to digital currency that would allow people without bankin...

The massive technology development introduce non cash payment method using mobile phone, namely payment. It changes consumer behaviour in conduct transaction and specifically induced by COVID 19 pandemic situation, whereas minimize transaction. In Indonesian online travel provider, there are various brands available, Travelokapay TravelokaEats application considered as the new player market. Co...

This research is included in information system development research. The output product of this an Accounting Information System. stages used study adapt the waterfall model from Pressman. Implementation web-based using MySQL database on PHPMyAdmin. one Database Management System (DBMS). backend accounting non-profit organization focuses logic starting input, process and output. Input financia...

journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   monitoring role of auditing and corporate dividend payout policies   dr. v. khodadadi              s. hajizadeh               r. ghorbani shahid chamran university of ahvaz   introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...

This qualitative research aims to determine how the design of cash inflow accounting information system (AIS) in Sabilurrosyad Islamic boarding school Malang. Semi-structured interviews, FGD and documents were used answer question. It was found that control environment, risk understanding, communication monitoring this still not good. The AIS is done by drafting receipt form, which internal evi...

T he electronic wallet (e-wallet) has received much attention lately. It promises to consolidate many of the personal items carried around by the modern individual: wallet, phone, pager, diary, and keys. In fact, Nokia's 9001 Communicator already combines the phone, pager, and diary into one unit. The question arises, however, of how to provide user authentication. Traditional protection mechan...

The purpose of this study was to determine the management and accounting treatment petty cash on CV. Min Java Farm. This research is located at Bukit Apit, Kenagarian Sungai Talang, Guguak District, 50 City Regency, West Sumatra. conducted by direct observation using interview documentation techniques. data analysis technique used in descriptive qualitative, results show are going well accordan...

This paper presents an integrated analysis of production and financing decisions. We construct a model in which a cash storage unit is installed to manage the cash flows associated with production activities such as raw material procurement, process operating setup, inventory holding costs and finished product sales. Temporary financial investments are allowed to increase profit. The production...

Abstract This paper shows that short debt maturities commit equityholders to leverage reductions when refinancing expiring in low-profitability states. However, shorter lead higher transaction costs since larger amounts of need be refinanced. We show this trade-off between expected against the commitment reduce states motivates an optimal maturity structure corporate debt. Since firms with high...