Unplag Jurnal Application of Accounting Information System for Cash Receipts and Disbursements to Improve Internal Control

Agustin, Ririn Silvia and Rahayu, Duwi (2022) Unplag Jurnal Application of Accounting Information System for Cash Receipts and Disbursements to Improve Internal Control. Indonesian Journal of Innovation Studies, 20 (1). pp. 6-18. ISSN 2598-9936

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Abstract

This research usesdescriptive qualitative method with primaryandsecondarydatasources. Sourcesofdataobtainedthroughinterviews,observation anddocumentation.Theresultsof the study stated that the application of accounting information systems at SMA Muhammadiyah3reinforcementhadusedasystemdesignedbytheschoolitself,thissystem wascalledSIASMAMUGA.ThecashreceiptsystematSMAMuhammadiyah3Reinforcement comes from cash receipts and transfers. The procedure for implementing the cash receipt system has been going well, the staff just needs to log in through the application and then inputdataaccordingtothereceipt.ThecashdisbursementsystematSMAMuhammadiyah3 Tulangan comes from cash disbursements, transfers and checks. The procedure for implementingthecashdisbursementsystemhasbeengoingwell,thestaffjustneedstologin throughtheapplication andtheninputthedataaccordingtothereceipt,thismakesiteasier to check the data that has been inputted and stored in the system. This system facilitates financial work, especially in cash disbursement. The element of internal control in the application of the cash receipts accounting information system was found to have several weaknesses including the presence of other empty sections so that there were still holding concurrentpositions,namelythetreasurerwhodoubledascashreceiptsadministrationstaff. The element of control in the application of the accounting information system for cash receipts and disbursements also has weaknesses, namely lack of supervision from the principal.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economics and Business > School of Accountancy
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/12254

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