<![CDATA[This study aims to analyze the implementation of the Cash Recording Accounting Information System (AIS), the cashier internal control system, and the role of AIS in enhancing cashier internal control at PT Pegadaian Syariah CPS Kebonjati Sukabumi. This research employed a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation involving key informants, including the Branch Manager, Appraiser, Cashier, and Collateral Officer. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, supported by triangulation techniques to ensure data validity. The results indicate that the implementation of the Cash Recording Accounting Information System has been carried out effectively through an integrated digital system in cash receipt and cash disbursement processes. The cashier internal control system has also been properly implemented through segregation of duties, transaction authorization, managerial supervision, and system access restrictions based on user authority. Furthermore, the implementation of the Accounting Information System has proven effective in improving cashier internal control by reducing recording errors, increasing transaction transparency, and strengthening supervision of cash-related activities. Therefore, the Cash Recording Accounting Information System plays a significant role in supporting more effective cashier internal control at PT Pegadaian Syariah CPS Kebonjati Sukabumi in the era of digital transformation]]>
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