{"id":"https://openalex.org/W4281486936","doi":"https://doi.org/10.55606/jebaku.v2i1.106","title":"CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE","display_name":"CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE","publication_year":2022,"publication_date":"2022-05-09","ids":{"openalex":"https://openalex.org/W4281486936","doi":"https://doi.org/10.55606/jebaku.v2i1.106"},"language":"en","primary_location":{"id":"doi:10.55606/jebaku.v2i1.106","doi":"https://doi.org/10.55606/jebaku.v2i1.106","is_oa":true,"landing_page_url":"https://doi.org/10.55606/jebaku.v2i1.106","pdf_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jebaku/article/download/106/96","source":{"id":"https://openalex.org/S4387280504","display_name":"Jurnal Ekonomi Bisnis dan Akuntansi","issn_l":"2827-8372","issn":["2827-8372","2827-8364"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Bisnis dan Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jebaku/article/download/106/96","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005208228","display_name":"Vivi Kumalasari Subroto","orcid":"https://orcid.org/0009-0005-3141-6249","observed_orcids":["https://orcid.org/0009-0005-3141-6249"]},"institutions":[{"id":"https://openalex.org/I4387153296","display_name":"Universitas Sains dan Teknologi Komputer","ror":"https://ror.org/05tqmmk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153296"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Vivi Kumalasari","raw_affiliation_strings":["Universitas STEKOM"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas STEKOM","institution_ids":["https://openalex.org/I4387153296"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091604691","display_name":"Eni Endaryati","orcid":"https://orcid.org/0009-0004-4484-3576","observed_orcids":["https://orcid.org/0009-0004-4484-3576"]},"institutions":[{"id":"https://openalex.org/I4387153296","display_name":"Universitas Sains dan Teknologi Komputer","ror":"https://ror.org/05tqmmk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153296"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eni Endaryati","raw_affiliation_strings":["Universitas STEKOM"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas STEKOM","institution_ids":["https://openalex.org/I4387153296"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084019267","display_name":"Robby Andika Kusumajaya","orcid":"https://orcid.org/0000-0003-2953-6063","observed_orcids":["https://orcid.org/0000-0003-2953-6063"]},"institutions":[{"id":"https://openalex.org/I4387153296","display_name":"Universitas Sains dan Teknologi Komputer","ror":"https://ror.org/05tqmmk50","country_code":"ID","type":"education","lineage":["https://openalex.org/I4387153296"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Robby Andika Kusumajaya","raw_affiliation_strings":["Universitas Sains Dan Teknologi Komputer"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Sains Dan Teknologi Komputer","institution_ids":["https://openalex.org/I4387153296"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4387153296"],"apc_list":null,"apc_paid":null,"fwci":0.1889,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.52786569,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"2","issue":"1","first_page":"24","last_page":"31"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.9473000168800354,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.9473000168800354,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.03700000047683716,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9900000095367432},{"id":"https://openalex.org/keywords/cash-flow-recording","display_name":"cash flow recording","score":0.7039999961853027},{"id":"https://openalex.org/keywords/financial-data-processing","display_name":"financial data processing","score":0.5950000286102295},{"id":"https://openalex.org/keywords/accounting-errors","display_name":"accounting errors","score":0.6259999871253967}],"concepts":[{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.7475326061248779},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6674216389656067},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.6035012602806091},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.592352032661438},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.5614829659461975},{"id":"https://openalex.org/C2779136372","wikidata":"https://www.wikidata.org/wiki/Q10283002","display_name":"Information flow","level":2,"score":0.5328695178031921},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5185054540634155},{"id":"https://openalex.org/C2776650193","wikidata":"https://www.wikidata.org/wiki/Q264661","display_name":"Obstacle","level":2,"score":0.5091485381126404},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4940109848976135},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4864956736564636},{"id":"https://openalex.org/C128044525","wikidata":"https://www.wikidata.org/wiki/Q1682806","display_name":"Cash flow forecasting","level":3,"score":0.44948798418045044},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44017618894577026},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.41348502039909363},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12549826502799988},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55606/jebaku.v2i1.106","doi":"https://doi.org/10.55606/jebaku.v2i1.106","is_oa":true,"landing_page_url":"https://doi.org/10.55606/jebaku.v2i1.106","pdf_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jebaku/article/download/106/96","source":{"id":"https://openalex.org/S4387280504","display_name":"Jurnal Ekonomi Bisnis dan Akuntansi","issn_l":"2827-8372","issn":["2827-8372","2827-8364"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Bisnis dan Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55606/jebaku.v2i1.106","doi":"https://doi.org/10.55606/jebaku.v2i1.106","is_oa":true,"landing_page_url":"https://doi.org/10.55606/jebaku.v2i1.106","pdf_url":"https://ejurnal.politeknikpratama.ac.id/index.php/jebaku/article/download/106/96","source":{"id":"https://openalex.org/S4387280504","display_name":"Jurnal Ekonomi Bisnis dan Akuntansi","issn_l":"2827-8372","issn":["2827-8372","2827-8364"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Ekonomi Bisnis dan Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4281486936.pdf","grobid_xml":"https://content.openalex.org/works/W4281486936.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2262325871","https://openalex.org/W2607726919","https://openalex.org/W2609329710","https://openalex.org/W2768021479","https://openalex.org/W2801288912","https://openalex.org/W3062384891","https://openalex.org/W3159044303","https://openalex.org/W4206509030","https://openalex.org/W6745803263"],"related_works":["https://openalex.org/W4280651620","https://openalex.org/W2130472182","https://openalex.org/W7154871195","https://openalex.org/W4312340591","https://openalex.org/W4211044468","https://openalex.org/W2901029337","https://openalex.org/W4381684630","https://openalex.org/W4401971726","https://openalex.org/W7220278081","https://openalex.org/W2368326730"],"abstract_inverted_index":{"The":[0,33],"development":[1],"of":[2,35,62,85,100,142,148,161,181],"information":[3,16,38,42,47,49,65,107,123],"technology":[4],"is":[5,48,72,175,199],"currently":[6],"growing":[7],"rapidly,":[8],"where":[9],"almost":[10],"all":[11],"have":[12],"used":[13],"and":[14,28,59,106,122,144,146,159,183,207],"developed":[15],"systems":[17,66,109],"in":[18,54,67,91,98,140,164,179],"such":[19],"a":[20,36,55,119,201],"way":[21],"that":[22,50,94,110,186,197],"they":[23],"are":[24],"able":[25],"to":[26,44,156],"advance":[27],"develop":[29],"their":[30],"business":[31],"well.":[32],"existence":[34],"good":[37],"system":[39],"will":[40,133],"produce":[41],"according":[43],"needs.":[45],"Good":[46],"can":[51],"be":[52,112,188],"presented":[53],"timely":[56],"manner,":[57],"useful":[58],"reliable.":[60],"One":[61],"the":[63,73,79,83,149,157,204,208],"important":[64,89],"an":[68,88,128,154,165],"institution":[69],"or":[70,131,168],"agency":[71,132],"Accounting":[74],"Information":[75],"System.":[76],"Along":[77],"with":[78],"increasingly":[80],"rapid":[81],"development,":[82],"use":[84],"computers":[86],"plays":[87],"role":[90],"various":[92],"fields":[93],"support":[95],"each":[96],"other":[97],"aspects":[99],"life.":[101,116],"This":[102,152],"includes":[103],"financial":[104,120],"data":[105,121],"processing":[108,124],"cannot":[111],"separated":[113],"from":[114],"everyday":[115],"Because":[117],"without":[118],"system,":[125],"activities":[126,158,163],"within":[127],"organization,":[129,166],"company":[130,167],"not":[134],"run":[135],"smoothly":[136],"as":[137],"expected,":[138],"both":[139],"terms":[141,180],"time":[143,182],"accuracy":[145],"speed":[147],"resulting":[150],"performance.":[151],"becomes":[153],"obstacle":[155],"implementation":[160],"existing":[162],"agency.":[169],"Recording":[170,185],"cash":[171,209],"flows":[172],"using":[173],"books":[174],"considered":[176],"less":[177],"effective":[178],"accuracy.":[184],"must":[187],"done":[189],"many":[190],"times":[191],"sometimes":[192],"causes":[193],"some":[194],"errors":[195],"so":[196],"there":[198],"often":[200],"difference":[202],"between":[203],"real":[205],"balance":[206],"book.":[210],"Keywords:":[211],"System,":[212],"Information,":[213],"Accounting,":[214],"Cash":[215],"Flow":[216]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2022-05-26T00:00:00"}