<![CDATA[This study aims to analyze the accounting information system for cash receipts and disbursements in supporting internal control at Limbangan Community Health Center, a Regional Public Service Agency (BLUD). This study employed a qualitative method with a descriptive approach. Data were obtained through interviews with the Head of the Community Health Center, Revenue Treasurer, Expenditure Treasurer, and administrative or finance staff, as well as through observation and documentation. Data were analyzed through data reduction, data presentation, and conclusion drawing using triangulation techniques. The results show that the Local Government Information System (SIPD) has been implemented as the official system for financial management, but its use is not yet optimal because transaction recording is still supported by Microsoft Excel. Internal control has been implemented through transaction documentation, authorization, reconciliation, and supervision; however, overlapping duties, inconsistent authorization documentation, and suboptimal interdepartmental coordination remain. System implementation is supported by government regulations, management commitment, technical guidance, routine reconciliation and evaluation, and the availability of technological facilities. Meanwhile, obstacles include limited human resource competence, manual recording, and interdepartmental coordination. The accounting information system supports internal control but still requires further optimization]]>
Copyrights © 2026
