Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Dalam Rangka Untuk Pengendalian Internal

Abstract

This study aims to determine the analysis of the application of the accounting information system for cash receipts and disbursements in the context of internal control at CV. Trikarya Cakra Perkasa. The data analysis technique used in this research is qualitative analysis technique in explaining the descriptions of data related to the accounting information system for cash receipts and disbursements. The results of the research obtained are CV. Trikarya Cakra Perkasa has an internal control system that is already running well, with the warehouse function in cash receipts and the existence of Cash Expenditure Request recap documents in cash disbursements. The organizational structure created by the company is clear, specifying the responsibilities, authorities, and relationships between sections for each position holder, directly related to employees involved in implementing, controlling, and verifying the company's operational activities.