Analisis Sistem Informasi Akuntansi Penerimaan Kas pada Rumah Makan Pawon Sunda Sukabumi

Abstract

This study aims to determine and evaluate the accounting information system for cash receipts at R.M. Pawon Sunda sukabumi, is it in accordance with the basic elements of the accounting information system.

This type of research is a case study in R.M. Pawon Sunda Sukabumi. Data obtained by observation, namely direct research in the field which aims to obtain accurate data and by means of literature study, namely collecting reference books, journals, internet, research, documents, official records of entities and literature studies or literature studies. The method used in this study is a qualitative method, (1) describes the cash receipt system at R.M. Pawon Sunda Sukabumi, (2) identifies elements of the accounting system for cash receipts in R.M. Pawon Sunda Sukabumi, (3) compares the suitability of the elements of the accounting system for cash receipts in R.M. Pawon Sunda Sukabumi with the basic elements of an accounting system for cash receipts in accordance with theoretical studies.

The results obtained are that the accounting information system for cash receipts at R.M. Pawon Sunda Sukabumi has fulfilled the main elements of the accounting information system, although it is not yet fully in line. Although there are separate tasks and functions of cash receipts and disbursements, each cash receipts and disbursements must obtain prior approval and have complete documents and records, but there are still things that are not in line with what is expected by the full accounting information system.