ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi's theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.

Analisis Pencatatan dan Pelaporan PSAK 45 di Gereja X Salatiga

Indonesia has already had an accounting standart for their non-profit organization, This standart are written in PSAK 45 about financial reporting for non-profit organization. This research are done in Gereja X Salatiga as a non-profit organization in religious organization. Aim of this research is to analyze application of PSAK 45 in Gereja X Salatiga financial report. This research is expected to help evaluate financial reporting in Gereja X Salatiga. Method used in this research are descriptive qualitative to describe, dechipher and compare data with circumstances and also explain such a situation so conclusions can be drawn. The results of this research is Gereja X Salatiga has implementing and using financial report suitable with PSAK 45, although its format are not following the format given bu Indonesian Accounting Association, but generally has reached its aim to report their financial process. Report shown to congregation are cash receipt and cash disbursement reports, and also a church expenditure receipt budget report. Keywords : PSAK 45, non-profit organization

ANALISIS KETERBUKAAN PENERIMAAN DAN PENGELUARAN KAS BAGI SUSTAINABILITY BPR BANK JOGJA SEBAGAI WUJUD ANTISIPASI KETIDAK PASTIAN AKIBAT PANDEMI COVID-19

Bank BPR Jogja is considered a grassroots entity that has an obligation to contribute to providing stimulus during the pandemic and to drive the welfare of its members in times of uncertain economic growth due to the Covid-19 pandemic. Preparation of financial reports has an important factor, namely the openness of cash receipts and disbursements which will be presented through research by measuring 6 aspects of the application of internal control in the cash receipt and disbursement cycle according to the COSO framework in BPR Bank Jogja, namely 1) accountability, 2) control environment, 3) assessment risk, 4) control activities, 5) information and communication, and 6) monitoring. This study aims to determine the analysis of the openness of cash receipts and payments and then identify the weaknesses and strengths that have been implemented through the measurement of significance together. This study uses a quantitative research method using a fact approach and analysis of its effects directly at the BPR Bank Jogja unit. The results of the study concluded that the analysis of the openness of cash receipts and disbursements at Bank BPR Jogja has gone well, in line with the strengths and weaknesses identified.

Information system of sales accounting on non-profit organization in LPIT Al-Furqan Yogyakarta

There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Furqan such as Point of Sale (POS) and Payroll purchase systems so that the system becomes more integrated. It also needs to be developed to produce open-source software on the market so that it can be used by a wider non-profit organization.

The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah Kayu Industri Bandung

The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts.

DISCLOSURE OF CASH RECEIPT AND EXPENDITURE OF BAITUL MAAL HIDAYATULLAH D.I YOGYAKARTA REPRESENTATIVE AS A GRASS ROOT ENTITY FOR THE ECONOMIC EMPOWERMENT OF PESANTREN IN THE NEW NORMAL ERA

Baitul Maal Hidayatullah Yogyakarta is considered a grass-root entity that has an obligation to provide stimulus during the pandemic and improve the welfare of its members during the Covid-19 pandemic. The financial reports in order to increase credibility and its role must be maximized. The research will have the aim of knowing the application of the internal control system in the cash receipt and cash disbursement cycle and identifying the weaknesses and strengths that have been implemented. This study used a descriptive research method using a factual approach and also journals as literature and conducting observations and analysis at the Baitul Maal Hidayatullah Yogyakarta and conducted a qualitative study. The results of the study measured 5 aspects of the application of internal control in the cycle of cash receipts and disbursements according to COSO at the Baitul Maal Hidayatullah Yogyakarta, namely 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication and 5) monitoring. From these results, it is concluded that the implementation of the internal control system in the cash receipt and cash disbursement cycle of the Baitul Maal Hidayatullah Yogyakarta Mosque has been going well, in line with the identified strengths and weaknesses. Weakness points such as managing using basic applications can potentially be developed further.

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA PT POS INDONESIA (PERSERO) KOTA JAMBI

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA PT POS INDONESIA (PERSERO) KOTA JAMBI Kristeria1 [email protected] Ayu Feranika [email protected] Gunardi [email protected] Studi Komputerisasi AkuntansiUniversitas Dinamika Bangsa ABSTRACTPT. Pos Indonesia (Persero) Jambi City is one of the State-Owned Enterprises (SOEs) which isengaged in the largest services and spread across the country, by applying the principles of limited corporations, Weaknesses of PT. Pos Indonesia (Persero) Jambi City has not yet been approved in computerized activities for recording cash receipts and disbursements such as the use of Basar Books, as well as the use of default applications such as Microsoft Excel, which requires a relatively long usage time, both of which are complementary to report generation. To overcome this problem, a web-based cash receipt and expenditure accounting information system was created at PT. Pos Indonesia (Persero) Jambi City using the waterfall system development method. Data collection uses observation, interview, and literature study techniques. The results of this study resulted in the application of an accounting system for cash receipts and uses at PT. Pos Indonesia (Persero) Jambi City. Enabling assistance makes it easier for employees to manage cash receipt data and open cash, accelerate the presentation of reports and facilitate the process of finding cash data in and cash out at PT. Pos Indonesia (Persero) Jambi City. Keywords : Accounting information system, Cash Receipt, Cash Disbursement. ABSTRAKPT. Pos Indonesia (Persero) Kota Jambi merupakan salah satu Badan Usaha Milik Negara (BUMN)yang bergerak dibidang jasa pelayanan terbesar dan tersebar polosok tanah air, dengan menerapkan prinsip-prinsip perseroan terbatas, Kelemahan PT. Pos Indonesia (Persero) Kota Jambi dalam akvitas pencatatan penerimaan dan pengeluaran kas belum sepenuhnya terkomputerisasi seperti penggunaanBuku Basar, serta penggunaan aplikasi bawaan yaitu Microsoft Excel, sehingga membutuhkan waktu yang relatif lama, baik dari segi perhitungan hingga pembuatan laporan. Untuk mengatasi permaslahan tersebut, maka dibangun sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis web pada PT. Pos Indonesia (Persero) Kota Jambi dengan menggunakan metode pengembangan sistem waterfall. Pengumpulan data menggunakan teknik observasi, wawancara, dan studi pustaka. Hasil penelitian ini menghasilkan aplikasi sistem akuntansi penerimaan dan pengeluaran kas pada PT. Pos Indonesia (Persero) Kota Jambi. Sehingga membantu memudahkan karyawan dalam pengelolaan data penerimaan kas dan pengeluaran kas, mempercepat dalam penyajian laporan dan mempermudah dalam proses pencarian data kas masuk dan kas keluar pada PT. Pos Indonesia (Persero) Kota Jambi. Kata Kunci : Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas.

Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts

Perancangan Sistem Informasi Akuntansi Penerimaan Kas Pada CV Bintang Alpro Jakarta

Abstact— Accounting for Cash Receipts is a record that is made to carry out cash receipts and cash sales activities or from receivables that are ready and free to use for general company activities. CV. Bintang Alpro Jakarta is a company engaged in the field of Office Stationery Provider Services. In the data processing system CV. Bintang Alpro is still lacking and encountered several obstacles, namely: The process of recording cash receipts is less efficient, cash receipts data are easily lost and making reports that still use manual systems that are less accurate so that the need for cash receipts systems that are more effective and efficient in the form of applications. Data collection methods used in this study are direct observation to the place of research, interviews and literature review. Based on this the results of the research carried out is preceded by an analysis of the process of the running system and then look for problems that occur and designed a desktop-based cash receipts application. Some suggestions for solving these problems include: Developing the system further, and doing system maintenance regularly. Keywords — System Information, Cash Receipt Disbursement. Abstrak—Akuntansi Penerimaan Kas adalah suatu catatan yang dibuat untuk melaksanakan kegiatan penerimaan uang dan penjualan tunai atau dari piutang yang siap dan bebas digunakan untuk kegiatan umum perusahaan Pada sebuah perusahaan hal ini dianggap penting untuk keberlangsungan kegiatan perusahaaan. CV. Bintang Alpro Jakarta merupakan perusahaan yang bergerak dalam bidang Jasa Penyedia Alat Tulis Kantor . Dalam sistem pengolahan datanya CV. Bintang Alpro masih terbilang kurang dan menemui beberapa kendala, yaitu : Proses pencatatan penerimaan kas datanya kurang efisien, data penerimaan kas mudah hilang dan pembuatan laporan yang masih menggunakan sistem manual yang kurang akurat sehingga diperlukannya sistem penerimaan kas yang lebih efektif dan efisien dalam bentuk aplikasi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan melakukan observasi langsung ketempat penelitian, wawancara dan kajian pustaka. Berdasarkan hal tersebut hasil penelitian yang dilakukan adalah diawali dengan analisis proses dari sistem yang berjalan kemudian dicari permasalahan yang terjadi dan dirancanglah aplikasi Penerimaan kas berbasis dekstop. Beberapa saran untuk menyelesaikan permasalahan tersebut, diantaranya :Mengembangkan sistem lebih lanjut,dan dilakukannya perawatan sistem secara berkala. Kata Kunci — Sistem Informasi, Penerimaan Kas