Analisis sistem informasi akutansi penerimaan KAS (studi kasus pada PT. Destinasi Tirta Nusantara, Tbk, Cabang Medan)
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Institusion
Universitas Islam Negeri Sumatera Utara Medan
Author
Husna, Natsya
Subject
332 Financial economics
Datestamp
2020-09-25 06:15:30
Abstract :
The purpose of this study was to determine the application of the cash receipt accounting information system at PT. Destinasi Tirta Nusantara, Tbk, Medan Branch, and to find out problems in the implementation of the cash receipt accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data, with data collection techniques using documentation and interviews. The results of this study indicate that the application of accounting information systems for cash receipts conducted by PT. Destinasi Tirta Nusantara, Tbk, Medan Branch can support daily operational activities. The problems in the implementation of the cash receipt accounting information system at PT. The destinations of Tirta Nusantara, Tbk, Medan Branch, namely; inadequate 3 components of accounting information systems such as, people who use the system, procedures and instructions, then internal control, and the absence of cash receipts in the organizational structure of PT. Destinasi Tirta Nusantara, Tbk, Medan Branch, so that the company combines the sales function with the cash function.
The purpose of this study was to determine the application of the cash receipt accounting information system at PT. Destinasi Tirta Nusantara, Tbk, Medan Branch, and to find out problems in the implementation of the cash receipt accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data, with data collection techniques using documentation and interviews. The results of this study indicate that the application of accounting information systems for cash receipts conducted by PT. Destinasi Tirta Nusantara, Tbk, Medan Branch can support daily operational activities. The problems in the implementation of the cash receipt accounting information system at PT. The destinations of Tirta Nusantara, Tbk, Medan Branch, namely; inadequate 3 components of accounting information systems such as, people who use the system, procedures and instructions, then internal control, and the absence of cash receipts in the organizational structure of PT. Destinasi Tirta Nusantara, Tbk, Medan Branch, so that the company combines the sales function with the cash function.
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