Analysis of Acceptance and Cash Expenditure Accounting Information Systems to Improve Internal Control in LP3I Sidoarjo

Virda Nur Izza

2018

Abstract

Cash is important in every company transaction. Because cash is the most easily distorted object, given its nature is the most valuable asset, its small form, can be transferred quickly and needed by everyone. Usually, cash is easily distorted when cash transactions occur. This study aims to determine the accounting information system of cash receipts and expenditures and how accounting information systems have been effective as providers of information in internal control. The object of this research is LP3I Sidoarjo. This research was conducted by analyzing the accounting information system of cash receipts and expenditures on internal controls and reports produced. This research uses descriptive qualitative analysis method. The results showed that the accounting information system of cash receipts and expenditures was effective because there was sufficient separation of functions, namely between the functions of receiving, storing, recording and disbursing cash that was separated by providing these functions to different people. it's just that in cash receipts there is no deposit of cash to the bank by the cashier so that it can result in acts of misuse of cash.

Paper Citation

in Harvard Style

Izza V. (2018). Analysis of Acceptance and Cash Expenditure Accounting Information Systems to Improve Internal Control in LP3I Sidoarjo.In Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB, ISBN 978-989-758-428-2, pages 102-109. DOI: 10.5220/0008787301020109

in Bibtex Style

@conference{irceb18,
author={Virda Nur Izza},
title={Analysis of Acceptance and Cash Expenditure Accounting Information Systems to Improve Internal Control in LP3I Sidoarjo},
booktitle={Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB,},
year={2018},
pages={102-109},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008787301020109},
isbn={978-989-758-428-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB,
TI - Analysis of Acceptance and Cash Expenditure Accounting Information Systems to Improve Internal Control in LP3I Sidoarjo
SN - 978-989-758-428-2
AU - Izza V.
PY - 2018
SP - 102
EP - 109
DO - 10.5220/0008787301020109