ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CITRA HORIZON PERSADA DI SAMARINDA

Abstract

ANDRE PRANATA SANJAYA, Faculty of Economics, University August 17, 1945 Samarinda. Analysis of Accounting Information Systems Cash Receipts and Cash Expenditures at PT. Citra Horizon Persada in Samarinda, under the guidance of Mr. H. Eddy Soegiarto and Mrs. Andi Indrawati.

          The purpose of this study is to analyze the accounting system of cash receipts and disbursements at PT. Citra Horizon Persada in Samarinda is in accordance with the elements of internal control.

          Accounting information systems, according to Krismiaji (2015: 4): "A system that processes data and transactions to produce information that is useful for planning, controlling and operating a business".

          The analytical tool used in this study is comparing internal control systems and flowcharts according to the theory with the internal control system applied to PT. Citra Horizon Persada in Samarindan and questionnaire.

          Organizational structure that separates functional responsibilities explicitly (in the organizational structure that exists in the company the cash function is concurrently held by the accounting function), the system of authority and recording procedures that provide sufficient protection against company wealth, debt, income, applied by PT. Citra Horizon Persada in Samarinda (in the system of authority and recording procedures applied by PT Citra Horizon Persada in Samarinda is in accordance with internal control, this is because the organizational structure separates functional responsibilities explicitly). Healthy practice in carrying out the duties and functions of each organizational unit (cash receipts and purchases activities are carried out in cash and credit accompanied by BKK, employees in accordance with their responsibilities (the company does not include employees in the training because the company already knows the ability of employees) .