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All Journal Jurnal Mantik REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Herni Pujiati
Universitas Mohammad Husni Thamrin Jakarta
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Accounting Information System of Sales and Cash Receivings for Internal Control in Pt. Human Power Herni Pujiati; Yusnaldi
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3089

Abstract

This study aims to determine how the information system in accounting sales and cash receipts on internal control at PT. Human Power. The type of research is a qualitative descriptive method. Data collection techniques were carried out using observation, interviews, and documentation. The results showed that the sales accounting information system and cash receipts were applied to PT. Human Power has used a computerized system quite well although there are still shortcomings, namely the existence of several different functions that are carried out by one person so it is not right with the existing theory. In addition, the procedure for depositing cash into the bank should not only be done once a week. Companies should add employees to the functions that concurrently work. This method is a form of company internal control to prevent the occurrence of fraud and error. The procedure for depositing cash into the bank should also be carried out every day, exactly one day after the cash is received.
ANALISA SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Herni Pujiati; Herliya Puji Lestari
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.321

Abstract

This study aims to determine the process of accounting information systems for purchasing raw materials and cash disbursements on internal control at Cetroo Coffee. The object of this study is Cetroo Coffee which is a subsidiary of PT Sandi Foorage Fimatama and is a company engaged in the food and beverage industry. This research will be conducted in 2022 using a qualitative methodology. Meanwhile, the data used are secondary data and primary data carrying out documentation and observations obtained directly by researchers from PT Sandi Foorage Fimatama. Data analysis techniques were carried out in this study by explaining and describing in the form of sentences. The results of the research conducted show that the accounting information system for purchasing raw materials and disbursing cash for internal control has not gone well as a whole, because in practice the company's operational activities still have deficiencies such as the absence of goods receiving division and the cash and accounting division in the operational manager.Penelitian ini bertujuan untuk mengetahui proses sistem informasi akuntansi pembelian bahan baku dan pengeluaran kas terhadap pengendalian internal di Cetroo Coffee. Objek dalam penelitian ini adalah Cetroo Coffee yang merupakan anak perusahaan PT Sandi Foorage Fimatama dan merupakan salah satu perusahaan yang bergerak dibidang industri makanan dan minuman. Penelitian ini dilakukan pada tahun 2022 dengan menggunakan metodologi kualitatif. Sementara untuk data yang digunakan adalah data sekunder dan data primer dengan melakukan dokumentasi dan observasi yang diperoleh langsung oleh peneliti dari PT Sandi Foorage Fimatama. Teknik analisa data yang dilakukan dalam penelitian ini dengan cara menjelaskan dan menguraikan dalam bentuk kalimat. Hasil penelitian yang dilakukan menunjukkan bahwa system informasi akuntansi pembelian bahan baku dan pengeluaran kas terhadap pengendalian internal belum berjalan dengan baik secara keseluruhan, karena pada pelaksanaannya kegiatan operasional perusahaan masih memiliki kekurangan seperti belum adanya divisi penerimaan barang dan masih tergabungnya divisi kas dan akuntansi pada manager operasional.
SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERN PADA PUSKESMAS KECAMATAN KRAMAT JATI Murniwati Murniwati; Herni Pujiati; Rajtania Chaerunnisa
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.375

Abstract

This study aims to discover the implementation of accounting information systems for cash receipts and cash disbursements to internal control at the Puskesmas Kecamatan Kramat Jati. This type of research is descriptive with a qualitative approach using data collection techniques in the form of observation, interviews, documentation, and literature study. Based on the analysis and discussion, it can assume that the application of the accounting information system for cash receipts and cash disbursements to internal control at the Puskesmas Kecamatan Kramat Jati is already good enough and running effectively, in fact, there are still some differences such as functions, records, different procedures according to Mulyadi's theory. Puskesmas Kecamatan Kramat Jati must continue to maintain and improve the quality of implementation, and effectiveness in cash receipts and cash disbursement accounting information systems for internal control, under applicable policies, and is already running well.Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi penerimaan dan sistem informasi akuntansi pengeluaran kas terhadap pengendalian intern pada Puskesmas Kecamatan Kramat Jati. Jenis penelitian ini merupakan deskriptif dengan pendekatan kualitatif menggunakan teknik pengumpulan data berupa observasi, wawancara, dokumentasi dan studi pustaka. Berdasarkan analisis dan pembahasan dapat di ambil kesimpulan bahwa penerapan sistem informasi akuntansi penerimaan kas dan pengeluaran kas terhadap pengendalian intern pada puskesmas kecamatan kramat jati sudah tergolong baik dan berjalan efektif, namun walaupun demikian masih terdapat beberapa perbedaan seperti pada bagian fungsi, pencatatan, prosedur yang berbeda menurut teori Mulyadi. Puskesmas Kecamatan Kramat Jati harus terus mempertahankan dan meningkatkan kualitas terhadap penerapan, keefektifan dari segi sistem informasi akuntansi penerimaan kas dan pengeluaran kas pada pengendalian intern, sesuai dengan kebijakan yang berlaku dan sudah berjalan dengan baik.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM PENGENDALIAN PENDAPATAN PADA PT. KOLOSAL MITRA TERPERCAYA (KOMITE) Murniwati Murniwati; Herni Pujiati; Nur Erlika
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.369

Abstract

The purpose of this study was to determine the accounting information system process for cash receipts and disbursements in controlling income that runs at PT Komite. This research is descriptive research with a qualitative approach. The types of data used in this research are primary and secondary data. Data collection techniques applied are observation, interviews, documentation, and literature study. The results of the study indicate that the accounting information system for cash receipts and disbursements in controlling income at PT Komite is quite good, but there are deficiencies in several parts that perform by the same function where the function has not run according to the theoretical concept according to mulyadi. Companies should improve revenue control by paying attention to company SOPs, especially regarding the separation of related functions, besides evaluating and monitoring the cash disbursement system for income control so that the system continues to run well.Tujuan dari penelitian ini adalah untuk mengetahui proses sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan yang berjalan di PT Komite. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dokumentasi dan studi pustaka. Hasil dari penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan di PT Komite tergolong baik, namun terdapat kekurangan di beberapa bagian yang masih dilakukan oleh fungsi yang sama dimana fungsi belum berjalan sesuai konsep teori menurut mulyadi. Perusahaan seharusnya meningkatkan pengendalian pendapatan dengan memperhatikan kembali SOP perusahaan, terutama terkait pemisahan fungsi yang terkait, serta melakukan evaluasi dan pemantauan sistem pengeluaran kas terhadap pengendalian pendapatan agar sistem tetap berjalan dengan baik.
Co-Authors Herliya Puji Lestari Murniwati Murniwati Nur Erlika Rajtania Chaerunnisa Yusnaldi Yusnaldi