Analysis of the Implementation of Simple Financial Statements on Waste Bank Group in West Jakarta
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1 Asian Journal of Applied Research for Community Development and Empowerment Vol 1 (2017), No.1: 1-8 Journal home page: ISSN Analysis of the Implementation of Simple Financial Statements on Waste Bank Group in West Jakarta Helsinawati Faculty of Economics and Business, University of Mercu Buana. INDONESIA watihelsina@gmail.com A R T I C L E I N F O Article history: Received 19 July 2017 Received in revised form 23 August 2017 Accepted 12 September 2017 Available online 25 September 2017 Keywords: Simple Financial Statement, Waste Bank DOI: /ajarcde A B S T R A C T Regulation of the Minister of Environment No 13 of 2012 on the implementation of Reduce, Reuse, and Recycle (Ministry of Environment, 2012) is to manage waste through 3R principles (Reduce, Reuse, and Recycle). This regulation drives the community to establish a waste bank. Community Service on Training on Implementation Simple financial report on waste bank group aims to; provide theory, demonstration and practice about account code creation, document formats, and financial transaction processing on Member Savings Books / Waste customers. A waste bank is a concept of collecting and sorting dry waste, and has management like a bank but a savings is not of money but domestic waste. Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and Cash Equivalent Report, Inventory Report, Journal, General Ledger, Trial Balance and Financial Statement (Balance Sheet, Income Statement and Cash Flow) Waste bank can monitor and control the source and the use of funds. The efficiency and accountability of revenue and expenditure of funds can be better so that profitability of business can increase. Training methods used (1) Lecture and Discussion, (2) Demonstration, and (3) Direct Practical Simple Financial Statement. Outcomes of this activity are the Improvement of knowledge, better understanding, skills of application of financial report recording from Waste Bank management. 1.1 Background I. INTRODUCTION The Regulation of the Minister of Environment No 13 of 2012 on the implementation of Reduce, Reuse, and Recycle (Ministry of Environment, 2012) is to manage waste through 3R principles (Reduce, Reuse and Recycle). This regulation drives the community to form a waste bank. The Waste Bank is managed by the 3R principle (Reduce, Reuse, and Recycle) (Bachtiar et al, 2015, Jastam, 2015, Shentika, 2016). The waste bank is a dry waste collection concept and is sorted and has management like a bank but the savings are not money, but domestic waste. (Fatkhiyah & Utami, 2016: 377). Meanwhile, according to Rahmadi and Mulyani (2016: 128) states that an innovative waste bank can be an input to improve community empowerment in an activity. Financial information system is the process of source and usage management from transaction to financial report so that efficiency, effectiveness and profitability can be achieved, and also can empower the economics of management and member of waste Bank. Based on the above, it is necessary to conduct a simple manual financial report implementation research on active waste bank group located in Kembangan sub-district, West Jakarta. From the results of surveys and observations on the group of waste banks in Kembangan sub-district obtained data that has not well ordered financial statements in the Waste Bank group. Transactions should be made at a waste bank recorded or recorded in accordance with the 1
2 accounting cycle and PSAK (Procedures of Financial Accounting Standards). Simple Financial Report is a model of financial report that is adjusted to the needs of waste bank group which is presented manually, where every transaction of revenue and expenditure are recorded into: bank waste bank book bank, Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and Cash Equivalents, Inventory Reports, Journals, General Ledgers, Trial Balance and Financial Statements (Balance Sheet, Income Statement, and Cash Flow). The purpose of this applied research is to answer some questions as follows: a. How appropriate Training methods are applied to waste bank b. Whether Waste Bank management can monitor and control the source and use of funds so that efficiency and effectiveness of accountability of revenue and expenditure of funds can be better so that profitability can increase. c. What are the outcomes of applying simple financial statements to waste bank? 1.2 Literature Review The financial statements are structures that present the financial position and financial performance in an entity. The general purpose of these financial statements for the public interest is the presentation of information on financial position, financial performance, and cash flow of entities that are very useful for making economic decisions for its users. In order to achieve this goal, the financial statements provide information on elements of the entity consisting of assets, liabilities, net-worth, expenses, and income (including gain and loss), changes in equity and cash flows. The information, followed by a note, will help users predict future cash flows (Association of Indonesian Accountants, 2012). In general, the financial statements consist of balance sheets and profit and loss calculations and changes in equity statements. The balance sheet shows / describes the amount of assets, liabilities and equity of a company on a certain date. While the profit and loss statements show the results achieved by the company and the expenses incurred during the specified period, and the statement of changes in equity indicates the source and the use or reasons causing the change in the company's equity (Munawir, 2010). The financial statements describe the financial condition and results of a company's business at a certain time or a certain period of time. The types of financial statements that are commonly known are the balance sheet, income statement or business results, changes in equity statements, cash flow statements, statements of financial position (Harahap, 2009). Based on the above understanding it can be concluded that the financial statements for the company consist of reports reporting the company's financial position at a certain time, reported in the form of balance sheet and profit and loss calculation as well as statement of changes in equity and cash flow statement. Bank is an institution that acts as a financial intermediator of a party with a surplus of funds with a party that requires funds (unit deficit) and as an institution that serves to smoothen the payment traffic (financial accounting) (Purnamawati, Yuiarta & Sulindawati, 2014) The Bank is the financial institution or money-making body, the implementer of payment traffic, fund collectors and credit dealers, monetary stabilizers, and dynamics of economic growth (Hasibuan, 2015) Meanwhile, according to Ismail (2013) that "the Bank is considered as a financial institution perform various financial activities" The definition of waste bank is a place where there is service activities to the waste depositors conducted by the bank teller waste. The waste bank room is divided into three spaces / locker for storing savings, before being picked up by collectors / third parties (Suwerda, 2012). 1.3 Problem Design Based on the situation analysis, the existing problems of financial report at the current Waste Bank are as follows (SWOT analysis can be seen in Table 1): 1) There has never been any training on the implementation of Simple Financial Reports on the management of Waste Bank in Sub-district of Kembangan, West Jakarta. 2) There is a lack of ability and knowledge in terms of creating account code, formatting and recording financial transactions according to the accounting cycle and PSAK. 3) There is still a lack in the ability and knowledge of how to control the source and use of waste bank funds to improve the efficiency and profitability of Waste Bank work units. 2
3 EFAS TABLE 1. SWOT ANALYSIS Opportunities (O) 1) Conducive security 2) Good support from community 3) Good social condition. 4) Good Purchasing power of community 5) Good cultural practices Threats (T) 1) No business partner 2) No business investors 3) Not yet be a member of cooperation 4) No bank account 5) No credit facility IFAS Strength (S) 1) Has owned Treasurer's officer who records financial transactions. 2) Has booked the customer's savings book. 3) The desire to discipline bookkeeping administration. 4) Has a List of Goods (Inventory) 5) Has a price list of goods. Weakness (W\ 1) Insufficient understanding of financial transactions, especially Bank Waste Financial Statements (Balance Sheet, Income Statement and Cash Flow) 2) Not well recorded Bank Cash Report. 3) Not well-documented Sales Report and Accounts Receivable 4) Not well-documented Purchase and Accounts Payable Reports. 5) Not well-documented Waste Bank, member form 6) Have not made vouchers and attachments of notes / receipts SO Strategy 1) Provide training to Treasurer about waste bank financial statement. 2) Implementing the results of training continuously so that orderly administration. 3) Invite the community to take an active role in the waste bank and have a bank book of waste bank. WO Strategy 1) Follow Training of Financial Statements (Balance Sheet, Income Statement and Cash Flow. 2) Provide bookkeeping training to the Marketing section on Sales Reports and Accounts Receivable. 3) Provide training to the purchasing department on Purchase and Accounts Payable Reports. 4) Provide training to the cashier about Cash Report and Bank 5) Implementation of financial training and accounting results for well-organized bookkeeping well organized and orderly administration. ST Strategy 1) Expanding partnerships both suppliers and customers. 2) Seeking funding partners to facilitate the procurement of financial reporting system 3) Become a member of the cooperative to assist marketing and funding including the procurement of financial reporting system. 4) Open a bank account (BSA savings) for orderly administration and security of financial transactions. 5) Utilizing credit facilities to develop a waste bank business. WT Strategy 1) Increase cooperation with cooperatives, banks to provide credit facilities to purchase computers / laptops to facilitate the reporting of financial transactions. 2) Increase partnership and partners trust to improve financial information system II. 2.1 Method of Application METHODOLOGY Method of Implementation of Financial Report at waste bank to Group / Work Unit of Bank Waste in Kembangan sub-district, West Jakarta is as follows: 1) Lecture and Discussion This method is used to convey concepts that are important to be understood and mastered by the trainees. The lecture method combined with audio and video can deliver a relatively large amount of material, quickly and easily, and provides an opportunity for participants to ask and answer questions (questions and answers) about material provided about coding accounts, document formats and processes financial transactions. 2) Demonstration 3 This method is used to indicate a work process that is the stages of the transaction, starting from the creation of account code, document format and the process of recording financial transactions Simple Financial Statements. 3) Exercise / Practicum This method is used to give opportunity to each participant in applying the making of Simple Financial Statement at Waste Bank in accordance with the demonstration stage that has been given. Practicum with examples of cases of Bank Waste Financial Reports are transactions exercises, financial report recording practices, coding of accounts and document formats. Stages of training are as follows: 1. Lectures and discussions on the theory of financial statements and the function of recording financial transactions in the business world are briefing application / application of customer waste bank book,
4 member / bank waste bank registration form, financial report on waste bank report, buying report, cash report, report Debt, Sales Report, Receivable Report, Inventory Report, Financial Statement (Balance Sheet, Profit and Loss and Cash Flow) on Waste Bank. 2. Demonstration of how to format the Report and record the data of Bank Waste transaction into customer's bank book, Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and Cash Equivalent Report, Journal, General Ledger, Trial Balance and Financial Statement (Balance Sheet, Income Statement, and Cash Flow) for Waste Bank, accompanied by formulation and record on cash and bank vouchers, attachments of receipts and notes. 3. Exercise / practice Recording by participants how to code the account, document format and record transaction data of Bank Trash into customer's bankbook, Report covering Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and cash equivalents, Inventory Report, Journal, General Ledger, Trial Balance and Financial Statement (Balance Sheet, Income Statement and Cash Flow) for Waste Bank accompanied by formulation and record of cash voucher and Bank, voucher of receipt entries and notes. 4. Evaluation of learning result of simple financial report application to waste bank in waste bank group in Kembangan Sub-District, West Jakarta. 2.2 The framework Here are some of the stages of the implementation of Community Service Activities in Kembangan Sub-district: Initial survey / location determination Data analysis and needs Preparation of the Activity Plan Implementation Monitoring / Evaluation Reporting Fig 1. The Framework Data Collection Data collection methods used are: a. Library Studies. Conducting literature study from the library and from the references of several journals both nationally and internationally on the foundations of financial management theory, financial statements, SWOT analysis that raised the theme of waste bank. b. Field Studies. Field study was conducted by observation and direct interviews to the leaders and administrators who have authority in decision making in the waste bank regarding data of activity and capacity of waste bank business. c. Questionnaire. Distribution of questioner at waste bank group in Kembangan Sub-district West Jakarta Instrument used is questionnaire by using likert scale with score 1-5 which is expressed starting from the most negative, neutral to the most positive, as likert scale as shown in Table 2. TABLE 2. LIKERT SCALE Likert Scale Code Value Strongly Disagree / Not Very Good STS 1 Disagree / Not Good TS 2 Simply Agree / Quite Good CS 3 Agree / Good S 4 Strongly Agree / Very Good SS 5 III. RESULT AND DISCUSSION 3.1 Application of Bank Waste financial statements In the realization of this training the activities undertaken are as follows: 1. Data Collection of Training Participants Participants fill in the name, waste bank name, no mobile phone and signature on the attendance registration book of the participants. Opening Training by Mr. Sarwono as headman of Meruya Selatan. In this session it is explained that waste bank can be accessed on line. and how to sort inorganic waste based on its kind, namely: plastic, paper, glass, cloth, and wire / metal. 3.2 Briefing theory of Application of Simple Financial Statement on Waste Bank According to the Indonesian Institute of Accountants (2009) in SAK ETAP, the entity's financial statements include: a) Balance Sheet, b) Income statement, c) Statement of Changes in Equity (i) all changes in equity, or (ii) changes in equity other than changes arising from transactions with owners in the capacity of owners, d) Statements of cash flows, and e) Notes to financial statements containing a summary of significant accounting policies and other explanatory information. Fatkhiyah and Utami (2016), states that the waste bank information system helps the waste bank transaction data,
5 so that transactions are more regularly archiving the report more tidy and easy to find data. While Purwanto (2012) states that the application of information systems savings bank savings bank can accelerate the teller work. Fig.2. Explanation of Simple Financial Statement by PPM Team Definition of waste bank is a place where there is service activities to the waste depositors conducted by the bank teller waste. The waste bank room is divided into three spaces / locker for storing savings, before being picked up by collectors / third parties (Suwerda, 2012). According to Shentika (2016) that the community needs active participation in waste management with the concept of 3R, because the task of preserving the environment is not only the task of government but also society. Furthermore, in managing waste bank according to Prihatiningsih and Fadillah (2013) states that with the existence of waste management institutions are expected to constraints that occur in the field can be immediately known and sought the solution. Meanwhile, according to Muntazah and Theresia, (2014). The management of the waste bank program at the Mangrove Star Bank in accordance with the management function, ie planning (Public and Private Intervention, community participation, socialization), organizing (Clear organizational structure, cooperation with related parties, clear role division), implementation approach macro), evaluation so that the implementation of the program is very effective. Waste bank is a "bank" or unit that handles waste classified into organic waste, non-organic waste, and toxic waste, where organic waste can be used as fertilizer and bio gas, while non-organic waste can be used for craft raw materials. The development of waste banks in addition to improving the quality of the environment, creativity, low cost entrepreneurship, and marketing of products as retailers that sell products directly to end consumers. In a bank organization the minimum organizational structure has a. Chairman, b. Secretary, c. Treasurer, d. Cashier, e. Purchase Section, f. Production Division, g. Marketing. c. Bank Waste Financial Report The first step to be prepared before posting financial transactions is to prepare the document's documents 5 (Saving format of the bank's bank account, report format and other supporting document formats) and prepare account code. Bank Waste financial report is a recording of financial transactions that occur in the activities of waste bank consisting of: 1. Bank waste book 2. Waste Bank Report Book 3. Book / Waste Bank Purchase Report form 4. Book / Report form of Waste Trading Bank Debt 5. Book / Sales Report Form Bank Waste 6. Book / report form of Accounts Receivable of Bank Trash 7. Book / Report Form of Waste Bank Cash 8. Book / Inventory Report form 9. Book / Journal General form 10. Book / Book Form ledger (ledger) 11. Book / Balance Sheet Report form 12. Book / Report Form Balance Sheet 13. Book / form of Capital Changes Report 14. Book / Report Form of Waste Bank Income / Loss. 15. Cash Flow Report Book. The functions of the Financial Statements in the Waste Bank include: (1) A waste bank book as a media and controller in recovering usable waste purchased from customers (deposits), bookkeeping of funds by customers (withdrawals), and media to know the remaining funds of customers. (2) Book / Waste Bank Report form as a media and controller in registering deposit and withdrawal transaction of all waste bank customers. (3) Book / Report Form of Purchasing of Trash Bank as media and controller in recovering usable waste purchased either in cash / cash or by credit / debt from customer or supplier. (4). Book / form of Report of Waste Bank Debt as media and controller in recording waste purchased on credit. (5). Book / Sales Report Form of Waste Bank as media and controller in recovering usable waste sold either by cash / cash or by credit / receivable to the collector or consumer / customer. (6). Book / report form of Waste Bank receivables as media and controller to record the waste that is sold on credit. (7). Book / Report Form of Waste Bank Cash as media and controller in recording source and usage of bank waste fund in the form of cash receipt, cash dispensing and cash balance at waste bank. (8). Book / form Inventory report as a media and control of goods in and out, including goods balance (physical and Book) (9) Book / Journal form Bank Waste as a medium to journal transactions other than cash and cash equivalents, accounts receivable, debt, waste. (10). Book / Form Ledger as a medium for grouping by account of the results of journals that have been done. (11). Book / form Trial Balance as a medium to record the final results of each account ledger. (12) Book / Report Form A balance sheet as a medium that records assets, liabilities, and capital (equity) from a waste bank, where assets are equal to liabilities plus capital. (13) Book / change report form as media that records capital changes containing capital data +/- Profit (loss) = net capital or final capital. (14) Profit / Loss Books Book as a
6 media and controller in book sales reduced by cost of goods sold, expenses (expenses) that generate profit or loss of bank waste (15) Cash Flow Book Book containing Cash Beginning Balance, Cash receipts (inflow), Outflow, Surplus (deficit) and Cash End Balance as a medium in controlling cash and cash equivalents. 3.3 Reporting Stages of Financial Reports of Waste Bank The Stages of Reporting The financial report of Bank Waste is as follows: a. Preparing the bank format of waste bank, report format and account code. b. Create a waste bank book. c. Create a member / bank customer waste registration form. d. Filling the initial cash balance in the waste bank according to the provisions of the group or organization as initial deposit capital. e. Prospective customers fill out the registration form of members / customers of waste bank. f. Receive initial deposit (purchase of beneficial waste) from customers. g. Record the customer deposit in the deposit column in the bank's waste bank book, if directly paid is filled with cash and recorded on the bank's waste bank book in the withdrawal column. If credit (debt) is filled in credit in the cash / credit column. h. Client's deposit (purchase) is then recorded in the waste bank report book in the deposit column and the purchase report book is filled in the purchasing column of the same amount as in the bank book of waste and filled in the cash column (for cash purchase) or debt (for purchase credit). i. From the report book purchases when the cash paid then filled in the waste bank report book in the withdrawal column and in the cash book report in the expenditure column a number of values similar to the bank's waste bank, with first made a note as evidence of expenditure received money by the customer, and cash expense (voucher). whereas if the debt is then payable on the payable report in the column addition (credit) a number of the same value as in the book of waste bank. j. Selling goods given from customers to the collectors or consumers, the selling price of the unit must be higher than the purchase price of the unit of goods, so as to gain profit or profit. k. Sales proceeds will be recorded in the Sales book in the sales column, when the sale cash in the column cash / receivables cash, whereas if sales credit in the column cash / accounts receivable filled. l. From the sales report when the cash paid is then filled in the cash statement in the receipt column of the same amount as the sales report, with the receipt of the receipt as the receipt of the money from the customer, and the cash expense voucher. whereas if the debt is then payable on the statement payable in the column addition (credit) a number of values similar to the sales report. 6 m. When a customer withdraws a credit deposit (debts) will be booked on the bank's waste bank book in the withdrawal column and in the Bank Waste Book Report in the withdrawal column and on the debt report book will be recorded in the debit column. n. After the purchase and sale transactions, the goods data in the inventory must be added when the purchase or goods entered, while when the sale or expenditure of inventory data must be reduced, the initial balance of goods added with the addition and subtraction of goods will result in the final balance goods. o. From the sales report and the purchase report made the cost of goods sold (initial inventory plus purchase minus the final stock) must be totaled as total sales report and total monthly purchases report to know the gross profit. (this is used when the waste bank as an organizational unit, but if the waste bank as a direct organization to number 15). p. To record other expenses and expenses (expenses) are recorded in the cash and cash equivalents book in the expenditure column (credit side), while to record other receipts in cash and cash equivalents in the receiving column (debit side). q. To record other transactions other than cash equivalent, accounts receivable, payable, sales and purchases, general journal evidence is made, while for adjustment or correction of financial report errors are made a proof of adjustment journal (adjustment) r. The next journal is posted into the ledger book and sorted according to the account code. s. The final balance in all ledgers will be summarized in the trial balance, then adjustments are made to produce a trial balance after adjustments, further separating the balance sheet and income statement data. (this process is called a trial sheet balance paper (work sheet trial balance) t. Create a balance sheet of work sheet trial balance data containing asset, debt and capital data, where assets = debt + capital. u. Make a capital change report containing capital data +/- Profit (loss) = net capital or final capital. v. Create income statement from work sheet trial balance data containing sales data, cost of goods sold, expense (cost) and profit (loss) w. Lastly create a Cash Flow Report containing Cash Balance, Cash Receipts (inflow), Outflow, Surplus (deficit) and Final Balance of Cash as media in controlling cash and cash equivalents or sources and usage cash Discussion Session After the debriefing of the subsequent discussion sessions, it was conducted with two-way questioning between the resource person and the trainee. Of the material that has been given, the majority of questions ask about the reports they do not already have: the customer registration form, the accounts payable, the receivables
7 report, the purchase report, the sales report, and the way customer account number is generated. 3.4 Demonstration Session Demonstration about making simple bank financial statement according to the stages of making financial statements containing examples of cases of calculations as contained in the training module in accordance with the stages of the process of recording financial statements of waste banks that demonstrate how to transact, demonstrate the recording of Financial Statements on bank books Customer waste, making Evidence Transactions (vouchers) and the preparation of Financial Reports of Waste Bank Reports, Purchase Reports, Cash Reports, Debt Reports, Sales Reports, Receivables Reports, Financial Statements (Balance Sheet, Profit and Loss and Cash Flow) in Waste Bank accompanied by document samples such as waste bank books, customer registration forms, receipts / receipts, cash receipts, proof of cash disbursements, journal proofs, Waste Bank Reports, Purchase Reports, Cash Reports, Debt Reports, Sales Reports, Receivables Reports, Inventory Reports, Financial Statements (Balance Sheet, Income and Current Cash) at the Waste Bank. 3.5 Practical sessions of making simple financial statements. By giving the example of the transaction case to the participants to apply the material briefing and demonstration above on how to code the account, document format and record the data of Bank Waste financial transaction into customer's bankbook, Waste bank report, Purchase Report, Debt Report, Sales Report, Receivable Report and Cash and Cash Equivalent Reports, Inventory Reports, Journals, General Ledgers, Trial Balance and Financial Statements (Balance Sheets, Income Statements and Cash Flows) for Waste Banks accompanied by formulation and record of cash and bank vouchers, (vouchers) attached journal receipts and notes. 3.6 Evaluation. From the materials of science and discussion, then the demonstration and the next stage of practice is the evaluation of the three stages of the evaluation results are as follows: a. Before the training. 1. Training Participants mostly average only have customer's savings books, inventory books and Cash reports 2. The participant has not understood and has: account code, journal, ledger, sales report, purchase report, debt report, receivable report and Financial Report (Balance Sheet, Income Statement and Cash Flow) b. After the training 1. Participants begin to understand how to code the account, document format and financial transaction recording process according to the accounting cycle and PSAK Participants are given examples of formats to be photocopied in order to apply the training results on routine activities of waste bank. IV. CONCLUSIONS In the preparation of simple financial statements, the first step that must be prepared by participants before posting financial transactions is to prepare format document (Saving bank book format, report format and other supporting document formats) and prepare account code. The financial report of Waste Bank is the recording of financial transactions occurring in the activities of the waste bank consisting of: (1) Bank Waste Book. (2) Bank Waste Report Book. (3) Book / Waste Bank Purchase Report form. (4) Book / Report form of Waste Bank Accounts Payable. (5).Book / form of Waste Bank Sales Report, (6) Book / Report form of Account receivable of Bank Trash. (7) Book / Report Form of Waste Bank Cash. (8) Book / Inventory Report form. (9). Book / form Journals General, (10) Books / Books Book form (ledger), (11). Book / Balance Sheet Report form, (12) Book / Balance Sheet Report form, (13). Book / form Report on Changes in Capital, (14). Book / Report Form of Waste Bank Income / Loss. (15) Cash Flow Report Book. The training evaluation results are as follows: (a) Prior to the training; 1) Training Participants mostly average only have customer's savings books, inventory books and cash reports, 2) Participants do not understand and have: account code, journal, ledger, sales report, purchasing report, debt report, accounts receivable report and Financial Statement (Balance Sheet, Income Statement and Cash Flow). (b) After training: 1). Participants begin to understand how to code the account, document format and financial transaction recording process according to the accounting cycle and PSAK. 2) Participants are given examples of formats to be photocopied in order to apply the training results on routine activities of waste bank. It is advisable to the Waste Bank Group to have financial statements that make it easier to control the source and use of funds. By making the financial statements of waste bank groups can help the supervision to minimize the cost (cost efficiency) so that profitability can be achieved, so that waste bank business can be sustainable. Simple training of financial statements is expected to be conducted on other groups of organizations so that the organization can control the source and use of funds so that efficiency and profitability can be achieved. 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