ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PT. XYZ DI GRESIK

Abstract

Abstract

Purpose: This study aims to examine the accounting information system of cash receipts from cash sales at PT. XYZ Gresik so that it can be perfected in accordance with the cash receipts accounting system from cash sales which is good and theoretically correct, so that it can be applied according to company conditions. This research is especially important in the research performance of STNK and BPKB where there are still many problems from the company division that make the STNK and BPKB ineffective and inefficient, so it is very important in realizing the implementation of company system improvements.

Method: The study uses a qualitative method with a case study approach. Data collection techniques used are by conducting interviews, observation, and documentation.

Finding: The results showed that the cash sales accounting information system applied to PT. XYZ has weaknesses in related functions because the separation of tasks for inputting invoice data on the DMS (Domain Management System) system is not very effective and efficient because there is twice the performance and it takes a very long time while consumers want the STNK and BPKB to be printed immediately.

Implikasi: The Supervision is needed in the inclusion of additional DP (Down Payment) funds for consumers so as to avoid employee fraud on consumers who pay cash to the company.

Originality: The Cash Receipt Accounting

Information System for Cash Sales at PT. XYZ

has been running according to the company's

needs and in accordance with the existing

theory.

Keywords: Accounting information system, Receipts of cash sales