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Journal : eBA Journal: Journal Economic, Bussines and Accounting

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PENGENDALIAN INTERN KAS PADA PD. BPR BANK JOMBANG Widodo, Heru; Latifah, Nurul
eBA Journal: Journal Economics, Bussines and Accounting Vol 2 No 1 (2016): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v2i1.210

Abstract

Bank as an institution in the field of finance, of course, in everyday activities can not be separated from the transaction receipts and disbursements. Cash as a means of payment that liquid must be managed properly to avoid abuses over the cash. Diversion of the cash can be avoided by the existence of an accounting information system of cash receipts and payments is good. With the information systems and internal controls are satisfactory for cash, then the things that hurt the company can be avoided or at least can be limited to a minimum. This study aimed to analyze the accounting information system cash receipts and disbursements for the internal control of cash in PD. BPR Bank Jombang. In this research, the researcher  using descriptive qualitative data analysis methods. The results of this study is to indicate that the accounting information system cash receipts and disbursements for the internal control of cash in PD. BPR Bank Jombang is good. It is caused due to the implementation of accounting information systems cash receipts and payments are in accordance with the standard operating procedures of the company. In the implementation of the procedure, any cash receipts and disbursements must be accompanied by documents that have been provided by the company as proof of the transaction. And for the internal control of cash the company carried out an external audit once a year to prevent misuse of the company's cash.
Co-Authors ., Mohklas ., Widaryanti Abdul Saman Abdul Syukur Afriano, Reza Agnes Nuniek Winantari Agus Hartoko AGUS WIDODO Aini, Kurotun Akhmad Harum, Akhmad Alfiana Indah Muslimah A Indah Algera, Agnesia Nala Alifiulahtin Utaminingsih Amaliyah, Fina Fitratun Aminuyati Anandawijaya, Spica Diani Anatta Wahyu Budiman Andino Maseleno Andriyani, Dian Tuti Angelica, Felicia Anhar Solichin Anita Purnamayanti Apriliana, Wahyu Ika Arum, Ayu Puspita Aura Putri Salsabilla Ayi Sobarna Ayu Wandira Bambang Sulardiono Benny Kurniawan, Benny Budi Purwoko Candradewi, Susan Fitria Chamidi, Agus Salim Churun Ain Darsinah Darsinah Dedih Surana Deo Renaldi Saputra Dita Purwinda Anggrella Dwi Haryanti, Dwi Dwi Kurnia Hayati Dyah Ayu Savitri Dyah Kusbiantari Efendi, M. Harja Eka Winarsih Elvis Nadhifatul Aqvi Eni Sugiarti Eti Setiawati, Eti Fadilah, Ihah Faizal Abdillah Faizal Luthfy Hidayat Fatmawati, Fatmawati Fazhar Sumantri febrianto, sigit Febrianto, Sigit Febrina, Hilda Ferdiansyah, Dian Frida Purwanti Gusfian, Mauliana Hafizhah, Elma Nurul Hayati, Inna Kamilah Ibrahim Arifin Ida Diana IDA FITRIYAH Ika Rimadani, Pramita Indriani, Sarah Aqiilah Irwanto Sucipto, Irwanto Islami, Nanda Intan Jannatun Naimah Juwita, Ayu Ratna Khairani, Nova Pustita Khanaya, Putri Khoa Dang Vo Kundaryanti, Rini Kurnia, Anita Kusjono, Gatot Lathifatul Azizah Latifah, Ifa Lazulva Lazulva Loan Phuc Le M. Aslam Ramadhan M. Hufron Madani, Nurhasobah Maduretno Widowati Maianda Leni, Putri Malihatul Hawa, Anni Mashuri Mashuri Maslufi, Lulu Zusratul Maya Dini Moh Yamin Darsyah Mualim Wijaya Mualim Wijaya Mubarok, Frenky Muhamad Parhan Muhammad Syarif Hidayat Munawir Sazali Mustofa Mustofa Nani Parfati Nasihah, Aunillah Putri El Ngoc Bich Vu Nisriina 'Abidah Qurrotul'aini Norma Afiati Novianti Novianti Nugraha, Primadini Ayesha Nur Habibah Nur Halimah NURUL HIDAYAH nurul khotimah NURUL KHOTIMAH Pandriadi Pandriadi Panuluh, Citraningrum Mawa Patricia SM, Susan Barbara Phong Thanh Nguyen Phuong Thanh Phan Premesti, Rahayu Puan Hemas Dewani Putri , Hikmah Ramdhani Putri Lutfiah, Viola Putri Mulia Sari, Sonya Putri, Aulia Silviana Quyen Le Hoang Thuy To Nguyen Rachmadianti, Anditya Devi Ramadhan, Faishal Ramadhina, Retno Ramadona, Desti Nurul Ramandhany, Safitry Ramlin, Ramlin Renika, Renika Resetiana Dwi Desiati, Resetiana Dwi Rindang Sati, Fatiqa Riskasari Riskasari, Riskasari Rizqika, Choirun Nisa Akbar Rizquha, Ach. Rois Arifin Rulbani, Riza marcelia Ruqoyyah Fitri Saadah, Lailatus Sahrul Sahsiani, Melia Salamiah . Salsabila, Maura Faatin Samharinto Samharinto Saprina, Okta Sembiring, Yoan Teresia Br setiyono Shafira Rachmadhani Siti Fatimah Siti Istiningsih, Siti Sofiana Mukti Wigati Solehah, Kurnia Maratus Sri Dinengsih, Sri Sri Marfu'ah Sri Setyowati Sukarman Sukarman Sukmawati, Cici Emilia sulistiyah Sulistiyono Sulistiyono Sulistyorini, Eka Supriharyono Supriharyono SURYANTI Syamsir Tausiah, Azizah Tri Setyowati Umar Manshur Utami, Iis Tri Viyoga, Handika Wahyu Vy Dang Bich Huynh Wahidah Hashim Warist Al Wasi Waspodo Tjipto Subroto Wati, Shealy Adinda Kusuma Widaryanti - Widaryanti Widaryanti, Widaryanti Widodo, Heru Widodo, Puput Widya Puteri, Ika Apriati Wildan Muhlison, Wildan Yulia Pratiwi Yulia Susanti, Yulia