SENMEA
Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL DI UD PROJECT POT KEDIRI

Anggun Utomo Putri (Universitas Nusantara PGRI Kediri)
Erna Puspita (Universitas Nusantara PGRI Kediri)
Sugeng Sugeng (Universitas Nusantara PGRI Kediri)

Article Info

Publish Date
17 Sep 2022

Abstract

The purpose of the study was to find out a series of sales accounting information systems as well as cash receipts and internal control systems that have been applied to the UD Project Pot. This research uses qualitative methods, using primary data. Data collection procedures through observation, documentation and interviews, the analysis technique of this research is descriptive qualitative. The result of the research is that the implementation of the sales accounting information system and cash receipts are still not good, due to the limitations of functions, the lack of completeness of the documents used. The analysis of the system of accounting for cash sales and cash mining contained in internal control is also not good, as can be seen from the absence of a full stamp on the invoice and the stamp has been submitted in the delivery function, then cash from cash sales is not paid to the bank on the same day as the cash sales transaction.

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Journal Info
SENMEA
Website

Abbrev

senmea

Publisher

Universitas Nusantara PGRI Kediri

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Prosiding ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi dan Akuntansi (SENMEA). Seminar Nasional Manajemen , Ekonomi dan Akuntansi telah dilaksanakan berturut- turut sejak 2016. Adapun Prosiding SENMEA ini terbit satu kali ...