DESIGN OF ELECTRONIC SUPPLY CHAIN MANAGEMENT INFORMATION SYSTEM IN PT XYZ

PT XYZ is a company engaged in the production of beverages. PT XYZ has several suppliers and distributors spread across several locations. PT XYZ requires a web-based application that can simplify business processes with suppliers, distributors and product ordering processes by reducing the level of supply chain management uncertainty. The method used in this study is the Lot Sizing method, which is a process to determine the optimal size of individual orders based on the results of the calculation of net requirements. The design of the application in the study also consists of 2 fields, namely the stages of analysis using the preliminary step and the design stage. At the analysis stage, an analysis of the company's readiness in implementing e-scm is carried out. While in the design phase consists of developing e-scm, customer and service management strategies, manufacturing and supply chain planning, supplier relationship management, resource logistic management and e-scm architecture. Applications designed to provide information to suppliers, customers and internal parties of the company. Information provided can facilitate suppliers in controlling the inventory of raw materials in the company. Information will also make it easier for customers to process products offered by PT XYZ. The final result of this research is an e-scm application which can facilitate PT XYZ to conduct transactions with suppliers and customers.

Introduction
In facing business competition, the ability to minimize internal and external uncertainty is needed in making decisions. Uncertainty in the business environment requires companies to have flexibility in their supply chain. Supply chain is a network of companies that work together to create and deliver a product to the end user. These companies usually include suppliers, factories, distributors, stores or retail, as well as supporting companies such as logistics companies. [4] The success of the company to achieve the target of the company must be supported by various important elements of the company, especially the availability of resources and good cooperation with various parties. The ability to send products to consumers in a timely manner and sufficient number of products also greatly determines the level of service to customers. The ability to manage this distribution network is one component of competitive advantage that is very important for the company. If the availability of resources and cooperation in managing the network does not contribute according to expectations, the company's performance will be disrupted. Electronic-supply chain management (e-scm) is one of the revolutions in the field of distributing goods based on internet technology. e-scm technology has many advantages such as optimizing the recording of goods data, distributing goods, and facilitating the audit of goods from upstream to downstream. Data collection systems and product distribution that are not integrated can result in supply chain uncertainty as happened at PT XYZ. Supply chain activity process at PT XYZ often experiences several obstacles, especially constraints that occur on customer demand problems that are not yet known by the company so the company does not have definite data in carrying out production plans. Then the other supply chain problems are problems in the procurement of raw materials. The problem is the uncertainty of the supplier in the form of uncertainty in the delivery lead time, as well as the quantity of material sent. Uncertainty on the lead time of delivery of raw material and auxiliary materials influences the company's decision to order these raw materials both in terms of quantity and time. Based on the background of the problem that has been elaborated, the problem that will be resolved through this research is how to overcome or minimize supply chain uncertainty that often occurs in companies caused by the large variation in demand and inventory caused in avoiding stock out products at PT XYZ by designing an e-scm application on the company. By designing an e-scm application it aims to minimize the level of uncertainty in the supply chain that exists in the company. So that in the decision making of the inventory system there is no excess inventory, both the raw material inventory and the finished material.

Method
The method used in this study is the Lot Sizing method, which is a process to determine the optimal size of individual orders based on the results of the calculation of net requirements. Some techniques are directed at adding message costs and storage costs, there are also simple by using the concept of the number of fixed orders or with a fixed order period.
The design of the application in the study also consists of 2 fields, namely the stages of analysis using the preliminary step and the design stage. At the analysis stage, an analysis of the company's readiness in implementing e-scm is carried out. While at the design stage consists of developing e-scm strategies, customer and service management, manufacturing and supply chain planning, supplier relationship management, logistic resource management and e-scm architecture. The stages used to build this system consist of:

Stages of Analysis a. Preliminary
Step

 Energize The Organization
Aims to synchronize and include relationships ranging from suppliers, companies, to distributors in the company.  Enterprise Vision Aims to produce products that have high selling value for their customers where the products produced are of the highest quality and in accordance with the customer's desires to achieve the company's mission.  Supply Chain Value Assessment Aim to find out the supply chain process that is running on the company  Opportunity Identification Aim to develop the e-scm system that you want to design.

 Strategy Decison
Aim to obtain some of the benefits generated by the e Aim to collaborate on existing data on the company, as well as supplier data, customer data and production data.
b. Customer and Service Management  On-line catalogs Through this catalog, consumers can find out the names and forms of products offered through the images provided.  On-line order processing For the distributor page, so the order is made by making a product requirement that will be sent to PT XYZ and accepted by ppic.  Contact Management PT XYZ has data about distributors.  Account Management PT XYZ has an account management that is used to provide detailed information about sales activities that occur. c. Manufacturing and Supply Chain Planning  Manufacturing Planning Providing accurate data and information to support the decision making process in production planning.

 Production and Process Management
Aim to provide information to ppic regarding the production status of each product requirement so that ppic can make a decision to accept or reject the product requirements received from domestic distributors.

 Product Design and Engineering
Product design development and innovation at PT XYZ is still done by the company.  Plant Maintenance and Quality Management maintain factory machinery manually by the production department d. Supplier Relationship Management  Procurement History Serves to be able to find out various information about the amount of raw material inventory based on company statistical records.  Accounting Provide information about the status of purchase order payments to suppliers.  Purchasing Planning Serves to carry out planning of purchasing raw materials to suppliers after knowing the stock of raw materials available at the company.

 Performance Measurement
For the level of effectiveness of the process of raw material flow that occurs in the company  Supplier Search Contains data about suppliers, starting with name, address, telephone number and e-mail address.

 Product Search
Contains data about raw materials that can be used to facilitate companies in ordering raw materials to suppliers.  Purchase order configuration and tracking To be able to order raw materials by making purchase orders that will be sent to suppliers electronically  Logistics The delivery of product raw materials is carried out by the supplier by checking the company's raw material inventory.
e. Logistics Resource Management  Warehouse Management Aiming at regulating and optimizing existing raw material inventories, giving a warning to the ppic section to make a purchase if there is a raw material that reaches a minimum stock quantity.  Transportation Management Delivery of raw materials from suppliers to the warehouse at PT XYZ is carried out by the supplier itself. Where the supplier will send an electronic path to the PT XYZ. Delivery of manufactured goods to the distributor carried out by production (finishing), wherein this section will send a letter to the distributor of the delivery of electronic production. [11] Design Results The results of the design stage can be seen through the use case diagram below.
In software development use case diagrams are used to explain relationships and actors in the form of input or output in a system. The use case diagram for the information system developed is like figure 1 below:

Figure 1 Use Case System Diagram
The Supply Chain Management System use case diagram in figure 1 can be explained as follows: a. The main task of the administrator is to add and manage users for customers, suppliers, distributors and retailers. Administrators are also tasked with managing information and distribution and managing customer orders and administrators also monitoring product tables from customer ordering systems. b. Customer and Retail have the same function, which can order the desired product on the customer form, before ordering the customer can also do profile management in advance which functions so that the company can easily contact the customer if needed. In addition, customers can also access information about the company that can be seen in the main menu of the application. c. The supplier is in charge of managing the raw materials available at the company. With this application, suppliers can immediately see the stock of raw materials that exist in the company. d. The distributor itself is responsible for carrying out product delivery transactions. From the application that has been designed, it can be seen where the product destination will be delivered.

Definition of Information Systems
The system in general is a group of elements that are integrated with the same goals to achieve a goal. There are two groups of systems approaches in defining systems, namely approaches to procedures where the system is a network of interconnected procedures, collected together to carry out an activity or for a specific purpose, and approach to components or elements. [1] Information is the result of processing data so that it becomes an important form for recipients and has uses as a basis for making decisions that can be felt directly as a result at that time or indirectly in the future. [2] Information system is a system that has the ability to gather information from all sources and use various media to display information and a set of data that are integrated and complementary by producing good output to solve problems and make decisions. [1]

Information System Design and Development Phase
The stages and steps of each design and construction of information systems are general strategies adopted in the collection and analysis of data needed to answer the problem at hand. One of the models used is the classic life cycle paradigm (water fall model). The application and system information development cycle is as follows: System engineering, software requirements analysis, designing, coding, testing, maintenance. [3]

Definition of Supply Chain Management
Supply chain is a network of companies that work together to create and deliver a product to the end user. These companies usually include suppliers, factories, distributors, retail, as well as supporting companies such as logistics companies. [4] The term supply chain management was first put forward by Oliver & Weber in 1982. If the supply chain is a physical network, companies are involved in supplying raw materials, producing goods, or sending them to end users, while supply chain management is a method, a tool or management approach. But it should be emphasized that supply chain management requires an integrated approach or method with the basis of the spirit of collaboration. [4] Supply chain management is a series of approaches that are applied to integrate suppliers, companies, warehouses and other storage places efficiently so that products are produced and distributed with the right quantity, location and time to minimize costs and satisfy customer needs. Designing and implementing an optimal supply chain globally is quite difficult because of its dynamism and the occurrence of conflicting objectives between facilities. [5] The term supply chain means that there is only one player involved at each stage of the supply chain. In fact, a factory can receive raw materials from several suppliers and then supply the finished products to several distributors. Based on this, in fact most supply chains are a network. In general, the supply chain involves several parts including: Consumers, retailers, distributors, factories, raw material suppliers. [6] In a supply chain there are usually 3 types of flow that must be managed. The first stream is the flow of goods flowing from upstream to downstream. Examples are raw materials that are sent from suppliers to factories. After the product is finished in production, they are sent to the distributor, then to the retailer, then to the end user. Second, the flow of money and the like that flows from downstream to upstream. The third, is the flow of information that can occur from upstream to downstream or vice versa. [4] The supply chain management process is the process when products are still made from raw materials, semi-finished products and finished products are obtained, converted and sold through various facilities connected by chains throughout the product and material flows. In a supply chain there are usually 3 types of flow that must be managed. First is the flow of goods flowing from upstream to downstream. An example is raw material that is sent from the supplier to the warehouse. After the raw materials have been produced, they are sent to the distributor, then to the retailer, then to the end user. The second is the flow of money and the like that flows from downstream to upstream. The third is the flow of information that can occur from upstream to downstream or vice versa. [4] Managing a supply chain is not an easy thing, because supply chains involve very many parties inside and outside the company that handle a very broad scope of activities. Coupled with the various uncertainties that exist along the supply chain and the increasing market competition. Supply chain Management also requires a robust management model and approach to survive in the business world. This is also coupled with various rules and demands from the government and society to safeguard environmental aspects in supply chain activities. The following are some of the challenges that must be faced in managing supply chain, namely:

Supply Chain Structure
Supply chain is usually very complex which involves many parties inside and outside the company. These parties often have different interests, sometimes not even conflicting with each other. [4] Uncertainty Uncertainty is the main source of difficulty in managing a supply chain. Uncertainty raises self-confidence in the plans that have been made. As a result, companies often create safeguards along the supply chain. This security can be in the form of supplies (safety stock), time (safety time), or production or transportation capacity. On the other hand, uncertainty often leads to promises that cannot be fulfilled. In other words, customer service levels will be lower in situations where uncertainty is quite high. [4]

Drivers of Supply Chain Management (SCM)
The supply chain has a driver that greatly influences the supply chain's performance. [7] supply chain drivers are as follows: a. Inventory Are all raw materials, in the process and items that have been completed. Inventory is one of the most important drivers of supply chain because changes in inventory policies can dramatically change the level of responsiveness and supply chain efficiency. b. Transportation Transportation is moving inventory from point to point in the supply chain. The choice of transportation also has a large impact on the level of responsiveness and supply chain efficiency. c. Amenities Facilities are places in a supply chain network where inventory is stored, assembled or produced. Determination of facilities has a large impact on the level of responsiveness and supply chain efficiency. d. Information Information consists of data and analysis related to inventory, transportation, facilities and customers throughout the supply chain. Information provides an opportunity for management to make supply chains more responsive and efficient. Information is potentially the biggest driver of supply chain performance.

Definition of Electronic Supply Chain Management (E-SCM)
Electronic-supply chain management (e-scm) is a management concept where companies try to use internet technology to integrate all business partners of the company, especially those related to the supply system of materials or resources needed in the production process. [8] Electronic-supply chain management is a collaborative use of technology to improve business-to-business processes, speed, performance, real-time supervision, and customer satisfaction. This includes the use of information technology to improve supply chain activity and supply chain management (eg planning, coordination and control). e-scm is not just about technological change, but includes changes in management policies, organizational culture, performance matrices, business processes, and organizational structures along the supply chain. [9] Electronic-supply chain management is a strategic and tactical management philosophy aimed at interacting the combined productive capacity and other resources in a supplier network system (supply channel system) through internet technology, to find innovative solutions and synchronize network capabilities, and to create value added to consumers. [10] Electronic-supply chain management collaborates or combines the use of technology, with the aim of expanding the process and increasing speed, agility, real time control and customer satisfaction (example: planning, coordination and control).
The difference between e-scm is not just the difference in the use of internet technology, but also the fundamental change / supply channel concept itself. Where, Supply chain management focuses on optimizing the flow of products and information, while e-scm which is a Web-based supply channel focuses on adding value to consumers (both internal and external consumers). So the conclusion is that e-Supply chain management is a collaboration between the use of technology and strategic management to improve the speed, performance, real-time supervision of business processes aimed at interacting the combined productive capacity and other resources in a supplier network system through internet technology, to search for innovative solutions and synchronize network capabilities, and to create added value for consumers.

Basic Principles of Electronic-Supply Chain Management (E-SCM)
There are three basic principles that must be considered in planning an Electronic-supply chain management (e-scm) [8], namely: a. Seeing that the nature of information in this case must be a substitute or substitution of the existence of inventory (the largest cost of the average company), then information must be treated exactly as inventory management. b. Of the three elements (cost, speed and quality) the real competition lies in the speed and accuracy of information. Information flowing from business partners to companies and vice versa must be such that it truly provides significant benefits to the process of creating and distributing products or services (creating value). c. Management must assume that the relationship between business partners is a strategic asset of the company that must be fostered truly

Conclusions
The supply chain management information system can help the ordering department to know the exact schedule of completion of each order to inform customers, no longer rely on intuition in calculating the completion of orders, so there are no complaints from customers because the information delivered will be timely and timely. The supply chain management information system can assist the procurement department to determine the calculation of the amount of raw material procurement that must be purchased according to the needs needed, so that production activities run smoothly there are no more problems or excess raw materials so the production stage and shipping stage run well and right time in product delivery according to the specified production time.
The supply chain management information system can assist the shipping department in determining the product delivery schedule that must be sent by looking at the production status, shipping is done when the product has been produced according to the length of the product ordered by the customer, and makes it easier to choose the vehicle that must be used in the company.


Effects of Employees’ Perception of Organizational Injustice on Commitment to Work among Staff of Lagos State Fire Service

Human resources managers have attempted, at different points, to figure out ways to prevent the perception of organizational injustice among employees. The perception of injustice has been found to be one of the most influential factors that affect commitment in the workplace. This study examines the effects of employees’ perception of injustice on commitment to work among staff of Lagos State Fire Service. The survey research design was utilized, through the administration of the questionnaire, for the collection of factual data that are measurable and quantifiable. performance evaluation as well as employee-manager relationship. Findings of this research will contribute to knowledge on the drivers of employees’ commitment to work and sustainable employer-employee relations.

BACKGROUND TO THE STUDY
Organizational justice, as a concept, has been operationalized in social and management sciences to depict a scenario where workers are treated without bias by the management. It is often seen as the individual's perception of fairness in actions taken by the management both internally and externally which ascertains morality in accordance with basic norms, ethics, or laws across diverse contexts and culture [1]. Epistemologically, organizational justice is traceable to France, in 1964, where it was adopted to describe employees' perception of transparency in the work place [2]. In the course of time, the concept has metamorphosed through various developmental stages. Prior to this, it was distributive justice that was identified, followed by procedural justice and interactional justice. However, by late 2012, informational justice was identified as part of interactional justice [3].
From the works of Cropanzano, Bowen and Gilliland [4], organizational justice is a situation where employees perceive equity and justice in the system. This is capable of boosting productivity because an enabling work environment is believed to have been created; an environment or system where the individual concerns of the employee is also cherished, as against a system where they (employees) are not allowed to make contributions in decisions, including those affecting them. Belongingness in itself has positive effects on supervisors and supervisees as it is between the government and the masses [5]. It has been observed that where efforts to attain success becomes threatening, demoralizing and dampening, it becomes imperative for managers to develop techniques, strategies for goal actualization [6]. It is pertinent to delineate that fairness and justice at work place are inevitable [7]. It is worthy of note that this, as a matter of importance, cuts across the various routes of communication in the work place including task allocation or rewards, benefits appropriation as well as social interaction between supervisors and workers. No matter the circumstance and at every point in time, justice must be ensured [8]. Further, Greenberg [9] noted that when rewards are to be shared, consistent and unbiased procedures must be followed. Also, there should be respectful interpersonal interaction between supervisors and workers [10]. Management should strengthen those structures that are necessary in enhancing workers' perception of fairness in the workplace.
Organizational commitment, on the other hand, is the demonstration of loyalty and willingness to serve in a given capacity in an organization [11]. Employees who are committed to the organization are always devoted to their jobs, they accept responsibilities, and invest their time and efforts to ensure that the organization achieves it goals [12]. Organizational commitment, in a nutshell, connotes employees' involvement in the organization [13,14]. The understanding of employees' perception of justice with respect to commitment to work would go a long way in helping human resources managers to develop appropriate compensation schemes as well as the know-how to run their respective organizations, whether public or private. Owners of capital or human resources practitioners who desire to achieve the overall objectives of the organization would agree with the fact that employees are and will remain the most valuable assets an organization has; hence, they must be treated with all amounts of fairness and dignity. In this regards therefore, the study seeks to investigate and recommend solutions to employees' perception of injustice which affects their commitment to work in the organization. It will consider distributive, procedural, and interpersonal justices and their impacts to commitment in Lagos State Fire Service.

Objectives of the Study
i) To investigate the extent to which distributive justice influences employees' commitment to work in Lagos State Fire Service. ii) To investigate employees' perception of procedural justice and its effect on commitment to work in Lagos State Fire Service.
iii) To examine the effect of interactional justice perception on the commitment to work in Lagos State Fire Service.

Hypotheses
Ho1: Perceived distributive injustice will affect employees' commitment to work in Lagos State Fire Service. Ho2: Employees who perceive more procedural injustice would be less committed to work in Lagos State Fire Service. Ho3: The more the perceived interactional injustice among employees, the lesser their commitment to work in Lagos State Fire Service.

ORGANIZATIONAL JUSTICE DEFINED
There are several attempts to explicate the concept organizational justice. The scope of organizational justice is only limited by one's imagination. It is the extent to which employees perceive the treatment given to them in the work place. Organizational justice as a concept goes as far as examining whether or not these treatments are fair enough with respect to the outcome which the employee receives from the organization. No worker wants to be treated unfairly by managers or supervisors [15]; at such, it beacons on managers and supervisors to carefully check and ensure the employees that are working under them do not perceive any form of poor treatment, as this may affect their commitment to the organization. Formerly, distributive, procedural and interactional justice where identified as dimensions of organizational justice. However, further studies have added interpersonal justice to the list [16]. Interactional justice was further divided into informational justice and interpersonal justice.

Distributive justice
Distributive justice has to do with perceived even-handedness in terms of granting monetary and other rewards to an employee who has invested quality time and service in the work place. Distributive justice appears first in among the dimensions of organizational justice. In the views of Aryee, Budhwar, & Chen; Ramamoorthy & Flood; Alder & Ambrose; and Greenberg; [17,18,19,9] workers perceive this dimension of justice by determining whether the rewards they receive is commensurate with the effort or the input they make. At this point, we can make reference to the equity theory which explains how people make conscious efforts to match the ratio of their input to what they gain from the organization as well as comparing it with what their counterparts in other establishments get. More, if the outputs (rewards) meet their expectations, as compared to their counterparts. Therefore, it can be deduced from the aforementioned that unequal pay package or bonus issued to staff of the same level will be perceived as injustice on the staff who earns less.

Procedural justice
According to Syed, employees judge the fairness of procedures by the following. First, process control; how far they can make decisions about outcomes [3]. Second, decisions control; their influence over the decision. This dimension of justice comes to play during the analysis (or decision-making process) regarding outcomes and rewards. It is no news that employees would like to participate when decisions are being made, especially if the decisions are related to, or affects them directly. Employees who perceive procedural justice believes that the employers' or managerial decisions are legitimate Tallman, Phipps, & Matheson [20]. This belief of legitimacy gives employees more reasons to be committed to the organization.

Interactional justice
Another dimension of justice is the interactive justice. Interactional justice is a subcategory of interpersonal justice. It considers employees perceived fairness about the level of interpersonal relationship and treatment that is applied during procedures in the organization.
Here, attention is paid to what is termed as 'truth', as well as the need for mutual understanding (Fortin, 2008). In like manner, it is normal for an employee to perceive some treatments in the organization as unfair, even though these treatments are actually not to his detriment. Fair interactions can improve employees' attitude and conduct in an organization [21]. Interactional justice, as was identified earlier, includes informational justice; informational justice has to do with the quality and quantity of information at the disposal of employees during reward decisions, courtesy of their employers or supervisor [22]. It is very important that the information provided to employees during this all important session must be sincere, adequate and clear [23]. The aforementioned features explain informational justice and justify manager's decisions [17]. Further, employees are more satisfied when they realize that honesty, politeness and respect are intrinsic in these processes.

Theoretical Underpinnings
This study adopts two theories to explain the impacts of organizational justice on employees' commitment to work in the organization. The theories adopted are equity and social exchange theories. The former was propounded by Adams in the 60s to explain employees' satisfaction, especially when they compare their earnings with that of their counterparts (especially those in the same level) in other organizations. In the view of Adams, employees often seek to either maintain a balance or have a comparative advantage whenever they compare their input with what they receive or their earnings [24,25]. The theory explains further the level of de-moralization felt by employees when treated unfairly as compared to their counterparts in other organizations or workplace. Here, employees compare his input/output ratio with his contemporaries. According to Huseman, Hatfield, and Miles [26], four propositions capture the objectives of the theory: First, individuals evaluate the ratio of their outcomes from what they input into the organization, as compared to what is obtained by others; Second, if the comparison is negative, then inequality exists; Third, the more the inequality, the more the feeling of distress; and fourth, this may further degenerate into a cognitive distortion of input or possibly a termination of relationship.
While the latter is spotted in the work of Malinowski [27], who noted that social exchange is among the most significant theoretical patterns that are used for the understanding of workplace behaviour. The social exchange theory explains how employees behave when they perceive injustice in the organization. These behaviours are determined by the level of injustice perceived. The social exchange theory points to some exchange principles as key determinants of commitment in human relationship. The most influential among these principles is reciprocity, which is central to justice principle and explains employees' actions and behaviours when they feel that there is a misbalance or unfairness in the exchange [28].

Ho 1:
The extent to which distributive justice is perceived by employees will influence their commitment to work.
The analysis on Table 1    representing 7.2% of the distribution strongly disagreed and 10 respondents representing 3.3% disagreed.
Ho 2: Employees who perceive more procedural injustice would be less committed to work.
The analysis on Table 2 shows that 160 respondents representing 52.3% of the distribution strongly agreed to the view that they cannot express their feeling during those procedures in the organization; 48 respondents representing 15.7% agreed; 36 representing 11.8% were undecided; while 20 respondents representing 6.5% of the distribution strongly disagreed and 42 respondents representing 13.7% disagreed.
Ho 3: The more the perception of interactional injustice among employees, the lesser their commitment to work.
The analysis on Table 3 shows that 60 respondents representing 19.6% of the distribution strongly agreed; 138 respondents representing 45.1% agreed; 48 respondents representing 15.7% were undecided; while 26 respondents representing 8.5% of the distribution strongly disagreed and 34 respondents representing 11.1% disagreed.

DISCUSSION OF RESULTS
In the course of this study, the researcher subjected the three (3) hypotheses stated earlier to testing and analysis using the Chi-square (X 2 ) distribution. After the presentation and analysis of data and the test of hypotheses, the following findings, which will be discussed below emerged to support some already existing positions regarding the perception of organizational justice, as it affects employees' commitment to work. As Coffman and Gonzalez [6] noted, when the efforts to achieve success are threatened by discouraging conditions of work, there is a declining commitment to work by employees; hence, it becomes pertinent for managers to introduce innovative approaches and new strategies for winning this competition. Other findings in this study revealed the following; First, perceived distributive injustice will affect employees' commitment to work. This lends credence to the findings of Tallman, et al. [20], who observed that "resource allocation is important for physicians to be able to deliver healthcare services and accomplish their goals. Although physicians do not determine how and where resources are allocated, they may be able to influence distribution of resources through participation in decision making processes". The same applies to every other employee, irrespective of the nature of work; an employee should participate in the decision making.
Second, procedural injustice affects employees' commitment to work. According to Tallman, et al. [20], the belief of legitimacy gives employees more reasons to be committed to the organization. This is in sharp contrast with what is obtainable when they feel powerless and isolated.
Third, perceived interactional injustice has severe negative impact on employees' commitment to work. Here, when employees perceive alienation, they feel dehumanized and used as objects instead of influential agents that are capable of fulfilling themselves at work, while contributing to the overall achievement of organizational goals. When workers perceive that they have become victims of alienation, they tend to pay more attention to external rewards than putting up high performances. Many workers in this category are likely to quit their jobs [29,30,31]. Informational justice, as part of social exchange framework, enhances a smooth relationship between the worker and the organization, whereas, the feeling of belittlement often demotivates the worker.

CONCLUSION
The thrust of this study was to examine the influence of perceived organizational injustice on employees' commitment to work in Lagos State Fire Service. It has been observed that perceived injustice discourages smooth relationship between employees and managers or supervisors, as every employee desires an environment where he is wanted and his contributions are appreciated. The effect of such atmosphere on employee commitment to work cannot be over-emphasized. This is the situation that makes employees get more committed, internalized organizational goals and in many cases, sacrifice their time in a bid to achieve organizational objectives. Managers are saddled with the responsibility of putting forward some new strategies for winning, especially when the competition for achieving success is discouraging.

RECOMMENDATIONS
The study recommends that organizations should make provisions for structures that will encourage robust interaction between employees and managers. Also, procedural, distributive as well as interactional justice should be watchwords in the management of every organization. Further, the use of uniform and transparent compensation structure should be in place, together with a participatory management system. organizational injustice and counterproductive behaviour.


Exploring Challenges of Web-Based Purchasing

The main goal of the current article was to review challenges of online purchasing. Theoretically, this research has few benefits and has importance which the findings of this study will listing the crucial challenges that need to be addressed and tackled to achieve the success of E-commerce (and precisely electronic-shopping) in companies. It encourages additional utilization of technologies of Electronic-Commerce, styles the e-transaction practice at ease, boosts the amount of acknowledgement and adoption of this online technology, results in advancement of online customer responsibility, presents the loyalty concept, raise customer satisfaction, sustains longer-term relationship with clienteles and contributions to obtaining of competitive advantages.

I. INTRODUCTION
Electronic purchasing, also known as online shopping, is a business-to-consumer (B2C) method that comes under E-commerce that is used by many [1]. Electronic shopping is the action of services and goods being sold using the WWW (World Wide Web) as a medium [2]. In electronic shopping, the online stores serve their consumers more efficiently as it provides delivery services [3]. Many retailers and merchants show that they have interest and prefer in selling the products and also services via the internet because they know that online shopping have the capacity to establish as an alternative channel when contrasted to an old-fashioned retail networks such as physical retail supplies [4]. In retail industry, online shopping make the peoples' lives easier by allowing the customers to visit online retailers, choose the desired products, make payments over online fast cash transactions, vip or credit cards or also allowing them to pay once they receive their product which is known as cash on delivery. Quick growth in the quantity of computers and availability of internet access lead to the growth in electronic-commerce. This is one of the motives to conduct both shop online and business-related online activities [5]. The rapid advancement of e-commerce has made a very huge chances for economic profits for businesses in addition to online consumers. The Internet has made it simpler for new retail companies that enter the industry and existing retailers alike to set-up, dispatch, re-stage and update online stores. In any case, because the online shopping is changing and transforming rapidly, it displays its challenges.

II. METHODOLOGY
Google is the chief search engine to explore issued article and news. Hence, this study selects this search engine as the main source of databank to gather related papers for analysis. So, the main methodology of this work is a qualitative research.

III. RESULT AND DISCUSSION
Online customers and retailers are always has been worried about security [4]. The essential reasons referred to this a perceived absence of security and privacy of online customers' personal details, it could be bank details and fear of data fraud. Security can characterised as the protecting the information or data from individuals without any authorized approval [6]. Identity theft is also one of the security risks that online consumers and retailer concerned about. It happens when somebody steals all your personal data or information with intention to use the information to imitate another person to carry out crimes [7] In online business, it is vital to know the identity and personal information of the consumer or the business. In this manner, verification is very crucial in providing a secure internet shopping experience to both consumer and retailer. It is challenging to have a secure online shopping that has been prompting bad or negative results on the development and upgrading of web-based business. Numerous shoppers show their unwillingness to participate in purchasing online as a result of lack of trust and uncertain about the safety and confidentiality and protection of their personal and also financial data [8]. The chances of consumers visiting an online shopping site will decrease if they lost trust in the capacity of the website to protect their personal information like bank details [9]. It is impossible for the online consumers to making sure of the quality of the products by checking it physically and unable to confirm the safety of sending personal and money related information when purchasing online [10]. Internet utilization for purchasing a product is bounded by culture and the impacts of the adoption of online business from one nation then into the next. The percentage of similarity of the IT and the variety of usages with the good quality and the standards of a community impacts its implementation in that system [11]. One of the challenges which has been the limitation of the improvement of online business is identified with the behaviour or the culture of online consumers when they had to purchase goods and services using banking details [12]. The internet is not good with basic customers' behaviour of always wanted to visit the physical store that enables them to feel the item by touching and checking the quality of the product before buying it.
It is also same for the retailers who are prefers to sell their products and services through physical stores. When the customers are unable to assess the product before buying it become a hindrance for the development of online based shopping [13].
Personal computer entrance in the industry of e-commerce has been the essential determiner of availability for online shopping activities and having a personal computer has something to do with the profit [14,15]. Possibility of owning a personal computer among the poor and uneducated is very low in some rural areas such as estates. This situation is being a hindrance for PC penetration and consequently for the implementation of web-based purchasing. In some nations, where the web-based shopping is something normal and famous among the citizens, they utilize Mastercards or credit cards in making the financial payment during their online purchasing. Very less individuals have credit cards and potential consumers are afraid of being tricked [16].
The ISO (International Standards Organizations) has characterized availability as "the convenience of an item, the facility by people with the most stretched out scope of abilities". The quality of the accessibility of the online users legitimately has bring consequences to the satisfaction and customer loyalty [17]. 14 important components were recognised for developing an online shopping websites because the accessibility is very important to gain consumers' satisfaction [18]. Additionally, Cyr [19] explored the impact of online shopping website user accessibility system that includes factors all the basic access to know about the product [19]. These key factors are important to fulfill the trust in the website and satisfaction among the online customers who have different cultures [19] and not having a good electronic store accessibility has a bad outcome for the number of peoples purchasing online [20].
Perceived risk is the challenge that originates from the factor of security and fraud. The customers will gain proficiency with the handiness just as the dangers related with the innovation as they interact with newest innovation and technology. An internet business that is a virtual buying of goods and services can be connected with uncertainty in all the aspects and bring a perceived risk generally [21]. According to studies [21,22], online purchasers see online shopping as a risky thing to do, when compared to in-store purchasing. In the process of online shopping, there are two different components of perceived risk. Firstly, risk that is related with the service or product being purchased. Secondly, the risk is related with the online payment and transactions of money via the internet. This risk is not only because the online consumers afraid of losing the money during the transactions but they also worried more about losing all the financial information when using the credit cards to make the payment when purchasing online [23]. Generally, consumers are hesitant when it comes to taking decision in terms of paying online because there are higher possibilities of risky situations when compared with purchasing in-store. Perceived risk brings the most important challenge to the development of online retailing business. Although there many other challenges that directly influencing the adoption attitude on the web, perceived risks are challenges to the purchaser on the Internet. There is a risk where the person who supplies the goods may not deliver the goods that has been requested by the customer with much satisfaction, and it is believed to be risky. There is a chance that during the selection of the product, there could be inaccuracy and the product may never receive by the purchaser at the promised time [24]. Uncertainties among the customers about how the retailers are dealing with the customers' financial information will higher the perceived risk and lessen their ability to adopt web-based shopping. Table 1 is presenting the summary of the reviewed literature in this field as well as the list of challenges of online shopping. Anthony D. Miyazaki and Ana Fernandez [28] Simon Moore Shane Mathews [33] Kwek Choon Ling [31] Man Kit Chang, Waiman Cheung , Vincent S. Lai [29] Cultural Barriers Aminu, Suraju Abiodun [25] Moudi Almousa [34] Suki. N., Ahmad, I., & Thyagarajan, V. [

IV. CONCLUSION
Online companies are sometimes unable to identify the possible challenges that they might have to face to be prepared for. This study was to identify retail-company challenges for online shopping adoption. The ways that online retailers are using not sufficiently to address the regularly changing customer demands and requirements to guarantee customer loyalty and satisfaction. In this way, it is vital to recognize the key challenges and furthermore the solution for it for the development or digitalization of the business.


Integrated Information System to Revitalize The Cooperatives in Banyumas

Nowadays, cooperatives, in general, have experienced many obstacles in running their businesses so that very few cooperatives have good financial performance. This condition also occurs in several Village Unit Cooperative (VUC) in Indonesia generally and in Banyumas region particularly. Constraints, in general, are in the form of limited financial and non-financial resources. Limited financial resources can be seen from the phenomenon that many cooperatives experience cash flow difficulties to sustain their business either because of the difficulty of competing in selling their products with the competitors from big businesses or also the difficulties in gaining access to financial resources. While non-financial limitations can be seen such as from the quality of human resources and the limitations of business networks that are very far behind when compared to big business. This study proposes a model of the application of accounting information systems in an integrated manner both manually and computer-based to improve the professionalism of cooperative management so that it is expected to be able to survive amid the intense business competition with modern business. In order to achieve research objectives, qualitative approach is implemented on this study where data is collected through in-depth interview, observation, and focus group discussion during 2018 period with 6 VUCs in Banyumas as a sample.

Introduction
The cooperative is a business model that is favored in Indonesia based on the concept of a populist economy built by the founders of the nation since Indonesia got the independence from Dutch colonialism. The existence of cooperatives for the country's economy is also in accordance with the Basic Indonesian Constitution, namely the 1945 Constitution [19]. The populist economic system is an economic system aimed at improving the people's economy by optimizing the processing of resources owned by the State for the welfare of society [16,17). The successful application of populist economic system is marked by the growth of community businesses in the form of Small and Medium Enterprises (hereafter, SMEs) and Cooperatives that are able to provide the daily needs of the community, create job vacancies, and reduce poverty [13].
There are many types of cooperatives in Indonesia where one of them is a village unit cooperative (hereafter, VUC), which is a type of cooperative that operates in almost every subdistrict in Indonesia, especially those located in remote areas far from urban areas. VUC is established to serve the needs of all its members who generally come from sub-district communities where VUC is located in the form of trade units, agricultural production facilities, rice miles, electricity service units, savings and loans, and so on. If a member is active in participating in VUC activities, at the end of the year they will get a bigger share of the remaining results of business operations [13]. So that at the beginning of the establishment of VUC in every sub-district in Indonesia, it was able to give hope to a better livelihood for its members. However, many of these hopes fade along with the changing business environment towards modernization which is increasingly presenting large entrepreneurs in the current era of globalization and information technology including foreign businessmen. Often with limited resources that many VUCs have that cannot survive or just survive with very poor financial performance. Of course, this condition requires a solution that urges VUC as a form of business mandated by the Indonesian primary constitution not to be left behind even more so in welcoming the era of the Millennium Development Goals (MDGs) in 2020.
Based on the above background, this research is intended to provide solution to the various obstacles faced by VUCs in running their business, by taking VUC samples in Banyumas Region to represent similar phenomena in all VUCs in Indonesia. Furthermore, to revitalize VUC, this study will identify the needs of the accounting system that is most suitable to be applied to VUCs in Banyumas Region, both manual and computer-based accounting systems. This will begin with the identification of system requirements, evaluation of formats and accounting procedures suitable for VUC management, until finally a computer-based information system will be designed and applied to VUCs in Banyumas Region.
The results of this study are expected to also be used as an accounting system model that is suitable to be applied to VUC in Indonesia. Thus, it is expected that VUC will be more advanced and professional in managing their business and can compete with larger both domestic and foreign entrepreneurs in Indonesia. In the end, the successful implementation of the results of this study will contribute to the implementation of populist economic system in Indonesia.

Literature Review
The spirit of mutual cooperation is the spirit of the Indonesian people which has been passed down from generation to generation since ancient times. This behavior is usually very strong in rural communities where the spirit of mutual cooperation is still very high. Based on this spirit, VUC is finally established by rural communities as a populist economic movement in accordance with article 33 paragraph 1 [19]. Like cooperatives in general, all VUC members also become customers of all managed business units [14]. This is a special feature of cooperatives that distinguishes it from other types of business entities. More specifically, if other types of cooperatives generally only manage one business unit, VUC manages many business units, such as agricultural facilities, trade, electricity accounts, savings and loans, rice miles, internet cafes, etc. [13]. The existence of various diverse business units is expected to be able to meet the daily needs of all its members so that the existence of VUC truly provides benefits to all its members.
The existence of VUC as described above is also in line with the Instruction of the President of the Republic of Indonesia No. 4 of 1984 Article 1 Paragraph (2) which requires that the existence of VUC in each sub-district is expected to be a business center that is able to meet the daily needs of all sub-district residents. The establishment of the VUC is also intended so that the government can allocate financial and non-financial assistance to communities in rural areas, especially for poor people to address their daily needs. Assistance can be in the form of providing loans without collateral with very low interest and a flexible payment period to finance the small business managed by poor people so that in the end with the development of their businesses they will be able to reduce the amount of poverty in the region. In the end this government effort is also expected to overcome the problem of poverty on a national scale. At the beginning of its establishment VUC had not experienced too many problems and could operate its business properly because the conditions at that time especially in the 1970s to 90s Indonesia economy still tended to be monopolistic under the era of President Soeharto [13]. However, along with the information disclosure and the development of communication technology, the Indonesian economy also continues to be affected by these changes. VUC, which used to get more facilities from the government at that time in the form of a monopoly right to manage some commodities such as cloves, began to change with the opening of a free market and revocation of the monopoly rights. As a result, many VUCs are unable to adjust to the changing dynamic business environment and many even went bankrupt.
This research was conducted to try to present a model information system that could be used to revitalize VUC by referring to various previous relevant studies as already done by [3,9,12,15,18,20,21]. Accounting plays a critical role in the success or failure of business. Accounting systems are responsible for recording, analyzing, monitoring and evaluating the financial condition of companies, preparation of documents necessary for tax purposes, providing information support to many others organizational functions. Accounting systems provide a source of information to owners and managers of any industry including VUC for the use in measuring financial performance [21].
Accounting is how a business accounts for the use of its resources to achieve its goals [2]. If we accept that as a reasonable definition then it would follow that an accounting approach designed for investor owned business does, at very best, an imperfect job for cooperatives. By and large the standard approach to accounting is a set of measurement tools whose main thrust is to account for how efficiently a business uses it resources to maximize its return to its investorsits return to capital. At worst standard accounting distorts cooperative's business decisions away from their purpose, meeting member and community need, and fails to reflect the values and principles that came with the choice of the co-operative business model. Almost the entire body of accounting practice, as we now know it, is focused on how an investor-owned company uses its resources to achieve its goal, maximizing shareholder value and ensuring that reporting to shareholders on the use of resources is clear and honest [2].
As a business structure or 'technology' the investor-owned corporation has only one purpose and one core goalto maximize the return to invested capital. That is what the investor business community calls "the bottom line." There are, to be sure, boards and managers of investor owned firms who insert 'other' goals based on their personal values, but their scope of action is limited and if the pursuit of those 'other' goals is perceived to interfere with maximizing the rate of return on capital managers or boards are removed and/or the flow of capital to them is reduced and goals adjusted to meet investor-owner expectations. In an investor-owned company pursuit of goals other than the core goal, maximization of return on invested capital, is a deviation from the purpose of the business.
The traditional view of small business including cooperative record keeping suggest that it is a paper based and hand of to the accountant firm to prepare the annual tax return. This competitive advantage, over the years, information technology had played a major role, changing the nature of business who knows its effects. With the introduction of new technology and more user friendly software, computerized accounting system (CAS) appears to reduce the problems in book record keeping practice [19]. Furthermore, with the new and rapid financial information, new updates and changes will be available for others in making decisions.
The application of computerized systems in business information processing has been very significant to the accounting profession decades ago especially as it relates to financial  [20]. However, its applicability to SMEs and Cooperative began to gain relevance in the twenty-first century especially in developing economies. VUC like any other profit-seeking establishment must strive for survival through business performance enhancement. They must engage in business strategies aimed at providing competitive advantages in highly competitive societies in which they exist. The application of IT to the accounting profession has been a subject of study both in academia and practise. Studies have shown considerable efforts in examining the extent to which companies including Cooperative across the world has adopted computerized accounting.
Several previous studies in Indonesia have implemented computer-based accounting information systems at microfinance institutions such as the Baitul Mal wa Tamwil (BMT) as done by [18]. The study designed and implemented a computer-based accounting information system that was suitable for BMT financial management so as to be able to manage its business professionally like modern banking.
A study conducted by [20] provides empirical evidence on the existence of Computer Based Accounting System (CBAS) in Nigerian SMEs. This study empirically examined the use of computerized accounting systems by Nigerian SMEs by evaluating finance and accounts executives who owes primary responsibilities for financial transactions processing. It considered the extent of CBAS by responding firms, types and classes of commercial applications in use, mode of transactions processing and factors with greatest incidence on the use of automated systems by the underlying companies. Responding firms were categorized into their manufacturing, IT services, wholesale and retail, agriculture, construction and mining, hotel and hospitality, medical services, and general services industries. Findings showed that the use of CBASs is highly prominent in Nigerian SMEs. Larger proportion of responding firms combine manual and computerized accounting systems and those who are fully computerized with webenabled applications were found to be of insignificant proportion. The forms of commercial accounting packages shared across SMEs were essentially Turnkey Systems (i.e. general accounting systems, special-purpose systems, and office automation systems); Backbone systems; and Vendor-Supported Systems. The study provides evidence about the challenges faced by users of CBAS. Limits identified as most significant were inaccuracy of reports, inability to support large volumes of data, lack of constant power supply, and lack of data filtering (import and export function). In order to obtain users response on ways to achieve improvement by software developers, evidence suggested that the most important factors were the need to provide instant and easier access to frequent fixes and upgrades, and availability of multiple window modes. Finally, this study challenged professional accountants as they must continually horn their IT skills without which their applicability of their accounting knowledge would rapidly become obsolete.
Similarly, the study conducted by [15] to evaluate the factors affecting the implementation of computerized accounting system (CAS) for SMEs in Melaka, Malaysia. The findings reveal that CAS adoption rate in SMEs in Melaka is high. The findings indicate that CEO innovativeness; perceive ease of use and business competitiveness negatively correlated to the adoption of CAS. Results reveals that only perceive usefulness are significantly positive correlated to CAS adoption. Therefore it can be deduced that adoption of CAS among SMEs in Melaka is caused by its usefulness. However, the advantages by using the CAS were not fully utilized by CAS adopters. As for the adoption of CAS, the findings reveal that almost 80% of the SMEs have adopted CAS at various stages of implementation. Moreover, in their study of computerized accounting systems in Australia presented a report for the small enterprise association of Australia and New Zealand (SEAAN) 16th annual conference in Ballarat [1]. Using the result of data collected from 122 firms that uses CAS and 99 non-users, evidence discovered that about 96 percent of the SMEs install and use generalized packages ranging from "mind-your-own-business", QuickBooks, cash-flow manager and attaché while the rest 4 percent make use of tailor-made systems. In a related development, [10] explored the challenges faced by the users of SBA applications in their accounting functions. Although external consultants play significant roles, major issues identified by SMEs in using the software amongst user confusion about software complexity, inadequate user-support from software provider, insufficient accounting knowledge and skills, work pressure and lack of IT and financial resources, owner/manager accounting knowledge. One study in Spain which contradicted majority of positions on the use of CBAS by SMEs was that conducted by [4]. On the impact of AIS on performance measures, the authors revealed that there is no significant relationship between SMEs productivity and the use of computer-based accounting systems. The findings appeared characterized by inherent bias in recognizing the concept of productivity. Although the researchers ascertain the qualifications in productivity of AIS to mean efficiency, technological change and change of scale, only staff-cost was connected.
Furtermore, a study examined the relationship between ICT and Accounting system of SMEs in Nigeria [9]. The study adopted the survey research design, which involves the collection of data from the Accounting department of SMEs in Nigeria. Primary data was employed and copies of questionnaire were administered to respondents for the purpose of this study. Findings revealed a significant relationship between ICT knowledge (Microsoft tools) and accounting system of SMEs in Nigeria also, the study further reviewed significant relationship between ICT adoption (accounting packages) and Accounting system of SMEs in Nigeria. The study therefore recommended that Management of SMEs must periodically send employees on training in the use of ICT.
A study by [3] is on financial reporting in Small and Medium Enterprises (SMEs) in Nigeria: challenges and options [3]. The study was carried out to determine the challenges facing Small and Medium Enterprises (SMEs) in adopting effective financial accounting reporting in Nigeria and to ascertain the contribution of poor credit facilities to inadequate accounting records in SMEs in Nigeria. Survey method and time series data were used and data were collected through the use of questionnaire and CBN statistical bulletin. Data generated were analyzed with simple percentage table. The study found that the challenges facing SMEs in preparation and presentation of financial reports are: inadequate accounting books and records, manpower, accounting system and non-running their transactions through the banking system. The study recommends among others that since keeping proper books of account and preparation of financial records can only be done by professional accountants, the two main bodies in Nigeria: ICAN and ANAN should encourage their members to offer free professional service to SMEs in Nigeria.
Again, a study conducted by [21] aims to examine and evaluate the current status of adopting and implementing the accounting system and practices of Small and Medium Enterprises (SMEs) in Rangpur region, Bangladesh as well as to analyze the extent to which accounting information is being used in measuring financial performance by SMEs with limitations. The findings of the study reveal that only 20% of enterprises follow the accounting system directly and the other 80% of the enterprises follow the accounting system indirectly. Correlation analysis signposted that among the seven selected independent variables keep accounting records, prepare financial

Results and Discussion
To be able to design a suitable system applied in supporting the management of the VUC business in Banyumas, a system development life cycle approach is used which includes identification, design, implementation, evaluation and control. This activity will be carried out for two years, i.e, 2018 and 2019. What has been done in this research in 2018 is the system identification and design phase. From the identification of system requirements carried out by involving a system analyst and VUC management in Banyumas Region. This process is started by evaluating the conditions of existing system in the VUC and identify the drawbacks of exixiting system. It aims to provide information that can help in designing a new cooperative accounting information system which is better to manage VUC in Banyumas region.
Based on data collected during the identification phase, this study succeeded in designing an appropriate accounting system to be applied to each VUC in the Banyumas region. The system is designed in general while the application can later be modified according to the conditions of each VUC in Banyumas. The system design includes a manual and computer-based accounting system. The manual accounting system in its application is guided by a manual system which includes discussion of general information, summary of accounting policies, account guidelines and financial report formats, explanation of account codes, book reporting and closing procedures, and forms. While for computer-based accounting information systems, this research develops accounting software and instruction manuals that are appropriate for using computerbased information systems. The manual system for VUC management in the Banyumas Region is explained in several sections as follows.

General Information General information presents: (a) Description
The description explains overview of the VUC, business activities, and business assets owned by VUC.

(b) Organizational Structure
This section presents the organizational structure of VUC which generally includes the annual meeting of members, supervisors, administrators, business unit managers, etc.
new workbook that includes workbook journals, chart of accounts, trial balance after closing the previous period, general journal, general ledger, trial balance, work sheet balance sheet, balance sheet, income statement working paper, statement of changes in equity working paper, income statement, and statement of changes in equity. By implementing both manual and computer based accounting system, it is expected that the VUCs in Banyumas are able to maximize their business's value, an other purposes such as seek financial health and meet member and community needs. It is also expected to contribute to the community and society by operating in a manner consistent with co-operative values and principles. If a co-operative is to be successful it must meet this wider range of goals. Managers then logically need to account for how they use resources not only for the financial health of the business (an essential element of meeting other goalsbankrupt co-operatives do not meet member needs) but must account as well for the efficient use of resources to achieve other goals that are co-equal.
In another word, the implementation of both manual and computer based accounting system for managing VUC in Banyumas region implies an additional requirement: co-operative managers need to have a set of tools, not just to measure the use of resources used to achieve multiple goals, but a set of tools to assist them to keep multiple goals. They also need, as part of that wider set of tools, a subset of tools to determine what constitutes 'financial health'. Using these systems in VUC will support the achievement of VUC business purpose and measures performance by maximizing the financial return of VUC.

Conclusion
This study aims to evaluate the need for an accounting system for VUC in the Banyumas region by applying a qualitative approach. Then, the data is analyzed by interactive method following several steps such as collection, reduction, presentation, and conclusion. After identifying the weaknesses of the exixting system that has been applied in the of VUC, the system requirements can be identified as desired by the managers of VUC in Banyumas. So that with the collection of data on system requirements, this study succeeds in designing a cooperative accounting system that can be applied in the management of VUC business in Banyumas which includes a manual accounting system and a computer-based accounting system.
With the implementation of the system on VUC in Banyumas, it is expected that cooperative accounting information systems that have been designed can help employees manage transactions in the VUC so that it does not require a long time and reduce the occurrence of errors in recording transactions. Moreover, the results of cooperative accounting information systems that have been designed are expected to be able to meet all information needs for VUC management so that the entire processing of transactions in VUC management will be available correctly and effectively. Furthermore, cooperative accounting information systems that have been designed are expected to produce management accounting reports that can help make decisions regarding the VUC business process.
In the end it is expected that by using this system VUC management in the Banyumas region would be more professional and continue to grow in managing its business. Ultimately, this condition will be able to create job vacancies, prosper the entire VUC members particularly from the poor people, so that the success of the cooperative business will contribute to the government's efforts in alleviating poverty.


extfieldsofstudy: Physics Engineering

s2fieldsofstudy:
Business
Materials Science

text:
About the partnership between the United Aircraft Corporation (UAC) “Irkut” and university researchers for creating high-tech aircraft production

The article describes the experience of partnership between the Irkutsk National Research Technical University and the Irkutsk Aviation Plant, a branch of PJSC Scientific production Corporation “Irkut”. Here are presented the results of the joint implementation of complex projects aimed at creating a number of high-tech industrial technologies throughout the entire cycle of manufacturing aircraft products in accordance with the Order of the Government of the Russian Federation of April 9, 2010 No. 219. This study presents the solutions that are ready for copying in such areas as machine processing, metal-cutting tools production, forming and setting, surface hardening, non-destructive testing, assembling and connecting, and technological production planning.

Introduction
Irkutsk National Research Technical University is one of the largest universities in Eastern Siberia. Assigning to it the status of the National Research University allowed to bring the competence of the university in the field of aviation and mechanical engineering to a new qualitative level. For this purpose in 2010 the university formulated the Priority growth area "High-technology, high-performance production technology of machinery and equipment". In 2013, the University was included in the number of supporting universities of the United Aircraft Corporation.
Scientific production corporation "Irkut" is the main consumer of the University's services in the field of aircraft and mechanical engineering. Collaboration between the university and the corporation has a long history and is implemented in such areas as staff training, creating academic and research infrastructure, doing research, development and engineering works (RD&E).
Within the expansion program of the Ministry of Science and Higher Education of the Russian Federation for developing staff training system of the military-industrial complex the IrNRTU carries out target training specialists in such areas as high-performance mechanical processing; automation of production processes; computer-aided design and creation of automation equipment; assembly operation used digital technology.
To train students collaboratively the IrNRTU created specialized department "Air-mechanical engineering" in accordance with the business profile of the IAP, aimed at strengthening the practical orientation of the educational process by attracting highly qualified plant specialists to teach using hightechnological equipment in educational process.

Results
To carry out research and development work in the field of aircraft engineering, a specialized infrastructure has been organized at the Technical University -the Common Use Center (CUC) "Advanced Technologies for Aviation Engineering Production", which includes five technological laboratories specialized in almost the entire airplanes production cycle. A branch of the Center operates on the territory of the plant, where workplaces are organized for University employees combining teaching activities with work in production.
The existence of research infrastructure and scientific and technological groundwork provided an opportunity for university and corporation to win in two competitions on the development of high-tech production of the MC-21 medium-range aircraft in accordance with the Order of the Government of the Russian Federation of April 9, 2010 No. 219 "About the state support of development of innovative infrastructure in federal educational institutions of higher education"(Current state on 25.05.2016) The scope of work on projects covered almost the entire production cycle of manufacturing aircraft products. The main part of research is focused on creating new and improving existing technological processes.
The most important link in the technological chain of producing aviation equipment is the mechanical processing of parts. Introducing modern equipment to increase productivity in the production process requires a large amount of work on technology adjustment, especially when new products are launched. Taking into account the growing need for enterprises to conduct such research, the university organized a specialized laboratory. The result of the performed R & D projects is an elaborated technique that allows to reveal the optimal range of processing modes based on the dynamometric and modal analysis of technological systems that increases the processing efficiency by 30-50% ( Figure 1). a) b) Figure 1. Optimization of milling technology for parts "Support": a) test vibration instrumental setup; b) part process on the machine HSC75V One of the significant cost items for processing aircraft parts is the cost for cutting tools. To reduce costs, designs and technologies for manufacturing procedure of end mills on the plant equipment have been developed for machining parts on CNC machines (Figure 2a). Producing a cutting tool for processing composite materials was a particular area of work. Within the framework of the projects, special drills were developed for obtaining accurate holes in mixed packages of titanium alloys and polymer composite materials (Figure 2b). Testing the tools, manufactured at the IAP, was conducted on the basis of laboratories of the university. The cost of such a tool is up to 5 times lower in comparison with the imported counterparts.
A significant reduction in labor intensity and quality improvement of mechanically machined parts allows to introduce mechanized operations for deburring and sharp edges rounding. One of the directions of the performed work is related to the elaborating of recommendations for manufacturing finishing parts on mechanized and automated equipment: vibrogrinding, processing with rotating brushes, processing with the use of robotic complexes (Figure 3). The development of technologies for forming aircraft parts is one of the traditional areas of collaboration between the university and the corporation. Within the projects, a complex of automated equipment has been created for forming lengthy panels and complex-shaped skins using combined methods. As a result of the introduction of the development into the production of wing panels of the BE-200, high rates of productivity and quality of parts were achieved, and the possibility of rapid personnel training was proved (Figure 4).  Figure 4. Installation of UDF-4 for shot-blasting forming of long aircraft panels A major concern arising in manufacturing reinforced parts of the aircraft frame from thermally hardened blanks is the buckling of low-rigid parts. To solve this problem, a technology and a special tool for forming and straightening parts by methods of local plastic deformation, eliminating the cracking characteristic of press methods, have been developed ( Figure 5). A prospective line for developing blank and stamping production is to elaborate and implement the technology of forming structures in the superplasticity mode ( Figure 6).  Another task, aimed at bringing the applied surface hardening technology in compliance with the requirements of international standards, was to develop control methods based on determining the intensity of shot-and vibration treatment using saturation curves and home witness samples to manufacture which a special technology was developed (Figure 9). One of the project directions is associated with an improvement of work efficiency on assembling and joining products ( Figure 10). The equipment developed by IrNRTU and equipped with functional elements of automated positioning, and the technology of assembly devices installation provide a significant increase in productivity and make it possible to change over a reference-free production method.  More than 100 university and corporation employees, including 30 doctors and candidates of science, participated in the execution of projects under thOrder of the Russian Government No. 219. More than half of the team was young scientists, engineers, graduate students and students. From 2010 to 2015 more than 100 scientific papers had been published, more than 30 patents and certificates had been obtained. The introduction of technologies developed in the course of projects implementation had a significant economic effect. Thus, according to the report of PJSC "Corporation Irkut" on high-tech products created (developed) as a part of the complex project 2010-218-02-312 for 2014, the cumulative annual economic effect from the implementation of the work results obtained in 2013 was 156 million rubles .
After the budget funding of R & D was completed in 2015, the collaboration of the plant and the university was continued at the expense of the corporation directed to develop the obtained results. In order to improve the efficiency of research and development in the field of aircraft construction, in 2017, the university organized a research, development and design institute of aircraft engineering technologies, which included 16 research laboratories with specialization of covering the entire aircraft manufacturing cycle.
Currently, there are the works, carried out in the following areas:  optimization of the technology for machining aircraft parts and geometry of the cutting tool;  development of technology for shaping and editing low-rigid frame parts using the landing method;  development of the technology for forming wafer-finned panels;  development of technology for editing parts of extra high rigidity;  development of automated technologies for processing parts edges;  development of technology for processing high-precision holes in mixed bags with reconditioning maintenance;  improvement of the technology of strain hardening of rotation surfaces;  development of the combined technology "Preventive deformation -shot-blast hardening" of parts such as supported rims and walls;  measurement of the geometric characteristics of parts and equipment according to production program of the MC-21 aeroplane;  development of technology for optical scanning of parts and accessories;  development of digital technology for coordinate control of the installability of wing devices into a theoretical profile;  development of the technological process for forming sheet parts, combined with cuttingpunching elastic fluid;  development of technology to perform pintle-riveted joints with interference.

Conclusion
Thus, in addition to achieving technical and economic indicators, the development of research infrastructure and the strengthening the scientific and technological potential of both organizations can be considered as the most important results of projects by the corporation and the university within the framework of implementing the program of state support of development of innovative infrastructure in federal educational institutions of higher education.