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Effects of Credit Memos on Performance Accountant on Uncollectible Receivables

APTISI Transactions on Management (ATM) · Vol. 3 No. 2 (2019) · hlm. 149–158

DOI
10.33050/atm.v3i2.716
ISSN
2622-6804, 2622-6812
Terbit
2019-07-31
Penerbit
Pandawan
Bahasa
en
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

Inggris

In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.

Bahasa Indonesia

In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700. Keywords: Online Accounting Software, Customer Memo Credit, and Supplier Memo Credit.

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  • Universitas Raharja
  • Satya Wacana Christian University
  • Universitas Wiraraja
  • Universitas Gadjah Mada
  • Gunadarma University
  • Universitas Muhammadiyah Jakarta
  • Universitas Catur Insan Cendekia Cirebon
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Rekan penulisOrganisasiArtikel bersama
Untung RahardjaUniversitas Raharja20
Nuke Puji Lestari SantosoUniversitas Raharja10
Danny ManonggaSatya Wacana Christian University8
Irwan SembiringSatya Wacana Christian University6
Alfiah KhoirunisaUniversitas Raharja5
Ninda LutfianiUniversitas Raharja4
Po Abas SunaryaUniversitas Raharja4
Eka Purnama HarahapUniversitas Raharja3
Dwi ApriliasariUniversitas Raharja3
Nesti Anggraini SantosoUniversitas Raharja2
Dwi ApriliasariAfiliasi tidak diketahui2
Shofiyul MillahUniversitas Raharja2
Alwiyah AlwiyahUniversitas Wiraraja2
Agung RizkyUniversitas Raharja2
Sudaryono SudaryonoUniversitas Gadjah Mada1
Firman HanafiUniversitas Raharja1
Mukti BudiartoUniversitas Raharja1
Panca O. Hadi PutraUniversitas Raharja1
Eko SediyonoSatya Wacana Christian University1
Sri Yulianto Joko PrasetyoSatya Wacana Christian University1
Fitra Putri OgandaUniversitas Raharja1
Nur AzizahGunadarma University1
Rahmat SalamUniversitas Muhammadiyah Jakarta1
Sugeng SantosoUniversitas Raharja1
Tarisya RamadhanUniversitas Raharja1
Achmad BadriantoUniversitas Raharja1
Ruli SupriatiUniversitas Raharja1
Wahyu Nur WahidAfiliasi tidak diketahui1
Farhan HidayatAfiliasi tidak diketahui1
Muhammad HattaUniversitas Catur Insan Cendekia Cirebon1
Faisal YusufAfiliasi tidak diketahui1
Takumi SaseInternational Islamic University Malaysia1
Cut Amalia SaffieraAfiliasi tidak diketahui1
Rani NuraeniUniversitas Raharja1
Muhammad Farhan KamilUniversitas Raharja1
Dedeh SupriyantiUniversitas Raharja1
Datu MohammedUniversiti Malaysia Terengganu1

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Sumber metadata: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Effects of Credit Memos on Performance Accountant on Uncollectible Receivables</dc:title>
	<dc:title xml:lang="id">Effects of Credit Memos on Performance Accountant on Uncollectible Receivables</dc:title>
	<dc:creator xml:lang="en">Aini, Qurotul</dc:creator>
	<dc:creator xml:lang="en">Simbolon, Rosdiana</dc:creator>
	<dc:creator xml:lang="en">Dewi, Shylvia Ratna</dc:creator>
	<dc:subject xml:lang="en">Online Accounting Software</dc:subject>
	<dc:subject xml:lang="en">Customer Memo Credit</dc:subject>
	<dc:subject xml:lang="en">Supplier Memo Credit.</dc:subject>
	<dc:description xml:lang="en">In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.</dc:description>
	<dc:description xml:lang="id">In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.
&amp;nbsp;
Keywords: Online Accounting Software, Customer Memo Credit, and Supplier Memo Credit.</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2019-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:identifier>10.33050/atm.v3i2.716</dc:identifier>
	<dc:source xml:lang="en">APTISI Transactions on Management (ATM); Vol. 3 No. 2 (2019): July; 149-158</dc:source>
	<dc:source xml:lang="id">APTISI Transactions on Management (ATM); Vol 3 No 2 (2019): ATM (APTISI Transactions on Management); 149-158</dc:source>
	<dc:source>2622-6804</dc:source>
	<dc:source>2622-6812</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://ijc.ilearning.co/ATM/article/view/716/229</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2019 Qurotul Aini, Rosdiana Simbolon, Shylvia Ratna Dewi (Author)</dc:rights>
	<dc:rights xml:lang="en">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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