Astutik, Heny Widya (2022) Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Tirto Agung Motor Sidoarjo. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to clarify the application of accounting information systems for cash receipts and disbursements at PT. Tirto Agung Motor Sidoarjo as a trading company engaged in the sale of new motorcycles, maintenance/service and the supply of spare parts, especially the Honda brand, then to evaluate the effectiveness of the application of cash receipts and disbursements accounting information systems in improving internal control at PT. Tirto Agung Motor Sidoarjo. This type of research is qualitative research. Data collection techniques used were observation and interviews with 3 (three) research informants, namely the cashier, the head of the administration, and the head of the branch. Based on the results of research and discussion related to the application of cash receipts and disbursements accounting information systems at PT. Tirto Agung Motor Sidoarjo is quite good, this is because most of it is in accordance with the theory put forward by Mulyadi (2016). However, due to several procedures that are still carried out manually, the duties and functions of a cashier who doubles as a cash holder, who records transactions, and who deposits cash in the bank, as well as incomplete accounting documents and records based on theory can cause the application of the accounting information system for cash receipts and disbursements is less effective, including the weak elements of internal control applied by the company.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD30.3 Communication in Organizations |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Heny Widya Astutik | ||||||||
| Date Deposited: | 17 Jan 2022 07:25 | ||||||||
| Last Modified: | 17 Jan 2022 07:25 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/4251 |
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