ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS (STUDI EMPIRIS PADA PT. ABC GRESIK)

Abstract

Purpose: This research aims to ensure that the company adopts an effective accounting system to improve financial management, minimize fraud, and ensure smooth operations through a well-organized system that supports accurate reporting and efficient financial oversight.

Design/Methodology/approach: This study uses a qualitative research approach, focusing on case study methodology. Data was collected through interviews with key personnel at PT. ABC, document analysis of the company's accounting records, and observation of the cash receipt accounting system in practice.

Findings: The company relies heavily on general journals, lacking detailed purchase and sales journals that could streamline transaction recording and facilitate better monthly checks.Asset management is inadequate, as the company does not maintain a detailed subsidiary ledger for fixed assets, which hinders proper tracking and management of assets. The integration of data from journals and subsidiary ledgers into the general ledger is not optimized, affecting the accuracy of financial reports and the overall effectiveness of the accounting system.

Research Implications: PT. ABC Gresik should consider updating its accounting system to improve accuracy and transparency. By implementing a more detailed journal system, managing assets through a subsidiary ledger, and ensuring proper integration of data, the company can enhance its financial oversight and reduce risks related to fraud and mismanagement.

Originality / Value: This research provides valuable insights into the practical challenges of implementing an effective cash receipt accounting system in service-oriented companies, specifically in the LPG repair sector.

Keywords: accounting system, cash receipts