Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas dalam Mendukung Pengendalian Intern Kas Pada Perum BULOG Kanwil Sumut

Abstract

Cash receipts and cash disbursement in the company is an important thing, cash is a current asset that has dynamic or rapidly changing movements. Therefore, it is necessary to have an appropriate system in monitoring and controlling cash movements, namely an accounting information system for cash receipts and cash disbursements. Perum BULOG North Sumatra Regional Office is a company that has implemented a cash accounting information system, but there are still shortcomings. This research aims to determine the implementation of cash receipts and disbursements accounting information systems to support internal cash control at Perum BULOG North Sumatra Regional Office. In this research, the type of data used is primary data. The data source used is internal data. Data gathering tools used are interviews and documentation. The method of data analysis is descriptive qualitative. It can be concluded that the accounting information system for cash receipts and cash disbursements at Perum BULOG North Sumatera Regional Office is different from the theory. The difference lies in the cash receipts section where according to the theory of cash receipts, cash receipts are divided into cash receipts and cash receipts in accounts receivable, while at Perum BULOG the North Sumatra Regional Office only receives cash receipts from the Head Office, while Perum BULOG North Sumatra Regional Office only regulates the accounting information system for cash disbursements. The disadvantage of implementing a cash accounting information system is that there are network disturbances when inputting data through the SIAB application and internal checks as an effort to control cash internally following the hierarchical level, so it is difficult for the company to disburse a number of funds, especially petty cash in a short time and Incomplete supporting documents are also an obstacle to the cash disbursement process.