ANALISIS SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN PADA PT. EAST KEDATON JAYALAND DEVELOPER DI LUMAJANG

Authors

  • Nazilatul rohma STIE WIdya Gama Lumajang
  • Neny Tri Indrianasari STIE WIdya Gama Lumajang
  • Soemartono Soemartono STIE WIdya Gama Lumajang

Keywords:

Accounting information systems, Cash Receipts, Cash Expenditures.

Abstract

The purpose of this research is to describe, analyze and to find out how the accounting information system for cash receipts and disbursements that is currently running at PT. East Kedaton Jayaland Developer in Lumajang, the research method used in this paper uses a descriptive method with a qualitative approach. The results showed that the accounting information system for cash receipts and disbursements at PT. Not all East Kedaton Jayaland Developers at Lumajang are adequate. Not all components are sufficient to support the achievement of the objectives of the accounting information system. Only the internal control person component and the technology and software infrastructure component are sufficient. Procedure and instruction components have not been able to meet the achievements of the accounting information system because they have not produced relevant, accurate and complete accounting information. The data component is also inadequate for the achievement of objectives because the recording of the books and data comes from cash books instead of journals.

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Published

2021-06-10

Issue

Section

Articles