Unplag Jurnal Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control

Basya Syafitri Rahariyanto, Basya Syafitri Rahariyanto and Duwi Rahayu, Duwi Rahayu (2022) Unplag Jurnal Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control. Analysis of Application of Cash Receipts Accounting Information System in Improving Internal Control, 20 (1). pp. 5-17. ISSN 2598-9936

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Abstract

This study aims to analyze the cash receipts accounting information system in improving internal control and assessing whether the activities implemented by PT. Karunia Land has synchronizedusingthetheoryofcashreceiptsaccountinginformationsystemsandcompany internalcontrolwhichcanlaterbeusedasmaterialforassessment,input,andassuggestions for the development of cash receipts accounting information systems. This study uses qualitative methods through interviews, documentation, andobservation. Thevalidity of the datawastestedusingthetechnicaltriangulationmethod.Theanalyticaltechniquesusedare data reduction, data presentation, and conclusion drawing or verification to analyze cash receipts accounting informationsystemdataandanalyzeinternalcontrolatPT.GiftofLand. Theresultsofthisstudyexplainthat,theapplicationoftheaccountinginformationsystemof PT. Karunia Land does not yet have a flowchart and is effective in accordance with the Standard Operating Procedure (SOP) in terms of cash receipts processes and procedures. ImprovedinternalcontrolofcashreceiptsaccountinginformationsystembyPT.KaruniaLand as a whole still does not meet the internal control element in terms of organizational structure, there is still a gap between the admin function and the financial function.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Depositing User:	Mrs Duwi Rahayu
Date Deposited:	04 Sep 2023 10:47
Last Modified:	04 Sep 2023 10:47
URI:	http://eprints.umsida.ac.id/id/eprint/12253

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