Ledoh, Bayu Steven (2022) Evaluasi Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada UMKM Boshtroops Store. Diploma thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

This study wants to evaluate the application of cash receipts and disbursementsaccounting information systems. The accounting information system is a system thatis often used by large and small companies, a system that has benefits and functionsthat can help companies manage their business. The purpose of this study was todetermine the extent to which accounting information systems can help facilitatethe recording of cash receipts and disbursements at Boshtroops Store SMEs. Thedata analysis technique used in this research is descriptive qualitative data analysistechnique. The method of evaluating the application of cash receipts anddisbursements accounting information systems, namely by evaluating theinformation needed by MSME owners, related functions, documents and recordsused, document flowcharts (flowchart), and the current internal control system. Theresults of the first study show that all cash records are still in books or ordinarynotes. The author suggests several designs that are used to make it easier to recordcash receipts and disbursements.

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