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Journal : Worksheet : Jurnal Akuntansi

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT Dewi, Nurmala; Tiara, Shita; Wirananda, Henny Andriyani; Silalahi, Alistraja Dison; Ovami, Debbi Chyntia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7034

Abstract

Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
Co-Authors Afriantoni Afrida Afrida Agustina, Mediarita Ahmad luviadi, Ahmad Albetry, Albetry Alrefi, Alrefi Amalia, Norma Diena Amelia Amelia Andi Thahir Annas, Fayyadh Aprilia Aprilia, Aprilia Arif Pristianto Asroh, Ardi Aulia, Ratna Budiharjo Budiharjo, Budiharjo Dewi Dewi Dina Rachmawati Ekawati Danial Endang Lastinawati, Endang Endang Sri Andayani Eska Prawisudawati Ulpa Euis Meinawati F, Farida Fatmanurshanti, Dora Frenki Furi Indriyani Gribaldi Gribaldi Hairani, Khadizah Hartati, Berli Hasanah, Nur Qory Ida Hendarsih Irawan, Ahmad Dieky Kurniawati, Ari Larashandy, Heydi Ruth Larashandy, Larashandy Lestari, Windi Mardewi , Tati Mardiyati, Nur Lathifah Masniladevi, Masniladevi Meiva Eka Sri Sulistyawati Melisa Melisa Melvi Lesmana Alim Miharti, Izra Mizan, Muhammad Nastiti Puji Lestari Niswati, Za’imatun novferma, novferma Novriani, Novriani Nugroho, Anggi Septia Nurhasanah, Indri Nurlaili Nurlaili Nurnazli Oktarina, Yetty Ovami, Debbi Chyntia Pangastuti, Niken Asih Purba, Dhea Rahmadani Pusvita, Ema Putri Asilestari, Putri Putri Ayu Ogari, Putri Ayu Putri, Inka Rizka Amalia Putri, R. A. HayuSriwijaya Qohar, Abd. Rahma, Sindi Siti Ramadhan, Tri Rachmad Ramadhani, Rizky Raudhatun Nuzul ZA, Raudhatun Ridwan Purnama, Ridwan Romundza, Febbry Rosmawati, Henny Rozaqqyah, Fadhlina Sakalena, Firnawati Samosir, Poppy Marlina Samsilayurni, Samsilayurni Saputra, Frian Sari, Nadya Permata Sari, Tria Atika Sasih, Agustin Wela Shita Tiara Shodikin, Ahmad Ari Silalahi, Alistraja Dison Sofyan, Endah Susanti - Diana SUSANTI DIANA Susilawati, Susilawati Tati Mardewi Tri Wulandari Ummah, Khuntum Khaira Utari, Sindy Tria Wirananda, Henny Andriyani Wisma, Nur Yulhasmir, Yulhasmir Zuswana, Aries