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Effects of Credit Memos on Performance Accountant on Uncollectible Receivables

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

DOI
10.33050/atm.v3i2.716
ISSN
2622-6804, 2622-6812
Published
2019-07-31
Publisher
Pandawan
Language
en
License
creativecommons.org/licenses/by-sa/4.0

Abstract

English

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.

Indonesian

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.

Keywords

Collaboration network of the authors

40 authors · 127 co-authorship links · 18 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Raharja
  • Satya Wacana Christian University
  • Universitas Gadjah Mada
  • Universitas Kanjuruhan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Untung RahardjaAffiliation unknown18
Nuke Puji Lestari SantosoUniversitas Raharja8
Danny ManonggaSatya Wacana Christian University8
Irwan SembiringSatya Wacana Christian University6
Alfiah KhoirunisaUniversitas Raharja5
Ninda LutfianiUniversitas Raharja4
Po Abas SunaryaAffiliation unknown4
Untung RahardjaUniversitas Raharja3
Dwi ApriliasariAffiliation unknown3
Nesti Anggraini SantosoAffiliation unknown2
Shofiyul MillahAffiliation unknown2
Alwiyah AlwiyahAffiliation unknown2
Eka Purnama HarahapUniversitas Raharja2
Agung RizkyAffiliation unknown2
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 AzizahUniversitas Raharja1
Rahmat SalamAffiliation unknown1
Sugeng SantosoUniversitas Kanjuruhan1
Tarisya RamadhanAffiliation unknown1
Achmad BadriantoAffiliation unknown1
Ruli SupriatiAffiliation unknown1
Muhammad HattaAffiliation unknown1
Faisal YusufAffiliation unknown1
Wahyu Nur WahidAffiliation unknown1
Farhan HidayatAffiliation unknown1
Takumi SaseAffiliation unknown1
Cut Amalia SaffieraAffiliation unknown1
Rani NuraeniAffiliation unknown1
Raihan RaihanAffiliation unknown1
Siti Nurindah SariAffiliation unknown1
Rusli Ginting MuntheAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
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	<dc:identifier>https://ijc.ilearning.co/ATM/article/view/716</dc:identifier>
	<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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