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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Khairul Hasanah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Sistem Informasi Akuntansi Penerimaan Pendapatan pada PT Kereta Api Divre 1 Sumatera Utara Khairul Hasanah; Saparuddin Siregar
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Tujuan dari penelitian ini adalah untuk menilai seberapa baik sistem informasi akuntansi pendapatan yang digunakan di PT. Kereta Api Indonesia Divre I Sumatera Utara. Penelitian ini menggunakan teknik kualitatif Analisis deskriptif dengan menggunakan metodologi kualitatif adalah metode analisis data yang digunakan. Struktur organisasi PT. Kereta Api Indonesia Divre I Sumatera Utara secara keseluruhan sudah baik, dan dalam melakukan kegiatan penerimaan pendapatan, dokumen sudah diberi nomor urut dengan tujuan untuk mencegah terjadinya kecurangan, sehingga dapat dikatakan sistem informasi akuntansi pendapatan input sudah baik, menurut hasil analisis dan interpretasi data atas penerapan sistem informasi akuntansi pada perusahaan tersebut. Akuntansi penerimaan pendapatan yang dihasilkan oleh sistem informasi PT. Kereta Api Indonesia Divre I Sumatera Utara dinilai berkualitas karena outputnya terdiri dari laporan penjualan harian, buku tabungan, buku kas, dan daftar yang menggabungkan dan menganalisis pendapatan angkutan penumpang. PT. Kereta Api Indonesia Divre I Sumatera Utara diklaim telah menerapkan pengendalian intern yang efektif.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara Khairul Hasanah; Hendra Harmain; Khairina Tambunan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3102

Abstract

This research aims to find out about how the accounting information system for cash receipts and disbursements at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra and to find out how the process of recording the accounting information system for cash receipts and disbursements at PT. Indonesian Railways (Persero) Divre I North Sumatra. The method used in this research is a descriptive qualitative research method. The data collection techniques used were observation, interviews and documentation. The recording system used at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra uses the SAP (System Application and Processing) application. The SAP system itself has many advantages, both in terms of financial reports which are automatically separated so there is no need to separate financial reports manually. Procedure for Recording PT Cash Receipts. Kereta Api Indonesia has been running well in accordance with the company's general cash receipts system. Source of cash receipts PT. KAI Head Office obtained from providing services from selling train tickets and renting fixed assets. However, there are obstacles in this procedure which have not been implemented optimally, giving rise to differences in bank accounts and in evidence of Cash Receipt Analysis due to recording errors that occurred in the PT accounting unit. KAI. PT. Cash Disbursement Recording Procedure. If seen from its implementation, Indonesian Railways is in accordance with the cash disbursement system and is running well. PT cash disbursements. KAI Head Office is used to finance the company's operational activities. However, there are obstacles that occur during the recording process, in this case not all transactions received at the accounting unit are recorded regularly/daily so that recording errors and calculation differences still occur.
Co-Authors Hendra Harmain Saparuddin Siregar Tambunan, Khairina