Tinjauan atas Sistem Informasi Akuntansi Siklus Penerimaan Kas Koperasi Serba Usaha Bintang Fajar

BARINGIN, MERRY INDRIANI BR (2022) Tinjauan atas Sistem Informasi Akuntansi Siklus Penerimaan Kas Koperasi Serba Usaha Bintang Fajar. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi dalam siklus penerimaan kas pada Koperasi Serba Usaha Bintang Fajar. Penelitian ini menggunakan metode kualitatif. Dalam mengumpulkan data dan informasi, digunakan metode studi kepustakaan, dokumentasi, dan wawancara. Data dan informasi yang diperoleh berupa data primer dan data sekunder. Data primer diperoleh dari kegiatan wawancara dan dokumentasi, sedangkan data sekunder berasal dari buku, jurnal, internet, karya tulis ilmiah, dan sumber terpercaya lainnya. Data hasil wawancara dan pengamatan yang berhasil diolah menghasilkan kesimpulan bahwa penerapan sistem informasi akuntansi dalam siklus penerimaan kas pada Koperasi Serba Usaha Bintang Fajar sudah memadai. Adapun dalam proses pencatatan transaksi masih dilakukan secara manual dengan menggunakan buku sehingga rawan terjadinya kesalahan pencatatan. Maka dari itu, perlu adanya peningkatan proses pencatatan transaksi dengan bantuan Microsoft Excel sehingga memudahkan dalam penelusuran transaksi yang salah catat. / This research aims to determine how the application of accounting information systems in the cash receipts cycle at the Koperasi Serba Usaha Bintang Fajar. This research was conducted using qualitative method. In collecting data and information, literature study, documentation, and interview methods were used. Data and information obtained in the form of primary data and secondary data. Primary data was obtained from interviews and documentation, while secondary data came from books, journals, internet, scientific papers, and other reliable sources. The data from interviews and observations that were successfully processed resulted in the conclusion that the application of accounting information systems in the cash receipts cycle at the Koperasi Serba Usaha Bintang Fajar was adequate. The process of recording transactions is still done manually by using a book so that it is prone to recording errors. Therefore, it is necessary to improve the process of recording transactions with the help of Microsoft Excel so as to make it easier to trace transactions that are incorrectly recorded.

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