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All Journal Jurnal Projemen UNIPA
Sunga, Maria Faustin Silvana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI GUNA MENINGKATKAN PENGENDALIAN INTERNAL (Studi Kasus CV. Davion Kecamatan Alok Barat Kabupaten Sikka) Sunga, Maria Faustin Silvana; Dince, Maria Nona; Lamawitak , Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1078

Abstract

This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.
Co-Authors Dince, Maria Nona Lamawitak , Paulus Libu