Professional Documents
Culture Documents
org/JIMT
Info@dinastirev.org
P-ISSN: 2686-5246, E-ISSN: 2686-4924
Doi/xxx/999/xxx
Oleh :
Margaretha
Magister Akuntansi Universitas Mercu Buana
55519110014@student.mercubuana.ac.id
margaretha040391@gmail.com
Abstract
This study aims to analyze the accounting information system for cash receipts and disbursements at
PT. Multi Prima Mandiri Sukses. The problem raised in this study is the process of receiving cash
sourced from customer payments for which there is no proof of payment provided by PT. Multi Prima
Mandiri Sukses. The issue of expenditure was still found several deficiencies, namely recording and
management that still uses conventional methods, namely recorded in the ledger and cash expenditure
list.
Management and control of cash that does not use this system is prone to errors both calculation
errors and inputting.
The object of this research is PT. Multi Prima Mandiri Sukses. This study uses a descriptive analysis
method that outlines thoroughly the implementation of accounting information systems that are
applied at PT. Multi Prima Mandiri Sukses and compared with theories related to accounting
information systems, to obtain the desired results in this study.
The results showed that analyzing the problem and giving a better system proposal and helping design
the accounting information system using Microsoft access as a tool in making the accounting process
design that simplifies the accounting process at PT. Multi Prima Mandiri Sukses.
I. INTRODUCTION
Background
Travel insurance business in Indonesia over time has grown very rapidly. Coupled with
technological advances in the present time to make society very helpful and it is a positive advantage
in the current global era. The more sophisticated the technology, the higher the community's interest in
varied needs. As we know, today's society has many needs. In addition to the basic needs for daily
survival, the community also has other needs as protection to deal with risks that can occur at any
time.
The use of the system will greatly help the company in the speed of serving customers and
provide comfort to customers. The system is a network of procedures that have parts that interact with
each other to achieve certain goals which are carried out through three stages, namely input, process,
and output. In the company, the accounting information system is one of the systems needed by the
company to carry out activities every day, to provide information needed by the company's
management that requires information for policy and decision making purposes.
PT. Multi Prima Mandiri Sukses is a company that provides Retail Sales of Printer Toners that
have existed in Indonesia for more than 11 years, whose customers have existed in almost every major
city in Indonesia.
Currently PT. Multi Prima Mandiri Sukses in the cash receipt system obtained from customer
payments, there is still no proof of payment provided to the company. This often results in the officer
responsible for entering the receipt data having to really check the truth of the receipts coming into the
company. Even though receipts are very important to be used as authentic evidence of every
transaction, because if there is no proof of payment staff who are tasked with checking the accounting
system and procedure for cash receipts and receipts are hampered, and will have an impact on the
company as a whole being less than optimal.
Based on the explanation of the phenomenon that is in the background, the authors are
interested in conducting research on the Retail Toner Printer Company with the title "ANALYSIS OF
ACCOUNTING INFORMATION SYSTEMS FOR ACCEPTANCE AND EXPENDITURE OF
CASH IN PT MULTI PRIMA MANDIRI SUKSES".
Research purposes
Based on the phenomena that have been formulated above, the objectives to be achieved with
this research are:
1. To find out the Implementation of Accounting Information Systems Cash Revenues and
Expenditures at PT. Multi Prima Mandiri Sukses.
2. Find weaknesses or obstacles that occur in the company, especially in the cash receipts and
disbursements, and try to provide solutions to these obstacles.
Benefits of Research
Theoretically, the results of this paper are expected to be useful in providing contributions and
benefits for developing accounting, especially in matters relating to accounting information systems
on cash receipts and disbursements of insurance companies.
3. Implement internal controls, which include policies, procedures and information systems used
to protect company assets.
Understanding Cash
Cash is a financial statement that shows the effect of a company's operating, financing, and
investment activities on cash flows during a certain accounting period in a way that reconciles the
beginning and ending balances of cash. Cash is also an inflow and outflow of cash or cash equivalent
of Simamora (2012: 176). According to Harahap (2011: 115) cash is money and other securities that
are very smooth which meet the following requirements;
1. At any time can be exchanged into cash
2. The due date is very close
3. Small risk changes in value caused by changes in price levels
In this system the fluctuating balance in the operation of petty cash funds is carried out as
follows;
a. The formation of a petty cash fund is done by check and recorded by debiting a petty cash
fund account. This petty cash account balance may not change from what has been
previously determined, unless the balance that has been determined is increased or
reduced.
b. Re-issuance of petty cash funds is carried out in an amount as needed and recorded by
debiting the petty cash fund account.
Thus in a fluctuating balance system, the company's cash records cannot be reconciled with
bank records, therefore bank reconciliation is a control tool for company cash records.
2. Impress System
In this system, the implementation of petty cash funds is carried out as follows;
a. Notification of petty cash funds is done by check and recorded by debiting the petty cash
account.
b. Petty cash fund expenditures are not recorded in journals, so they do not credit petty cash
fund accounts, the evidence of petty cash fund expenditures is collected in a temporary
archive held by petty cash fund holders.
c. Refilling of petty cash funds is carried out in the amount of rupiah listed in the collection
of petty cash disbursements, refilling petty cash funds is done by check and recorded by
debiting the expense account and crediting the cash account.
Accounting system
A company needs an accounting system to meet management needs and in making decisions
to enable them to allocate various company resources efficiently and effectively. The accounting
system makes it easy to process accounting data since the data is recorded in documents through
various power sharing systems in a company organization, financial data is processed in various
accounting records until the information is presented in the financial statements. The understanding of
the accounting system itself according to some experts. Including the following;
1. Rudiyanto (2009: 4) accounting system is a system that produces financial reports to interested
parties regarding economic activity.
2. Niswonger (2009: 6) accounting system is a system that provides reports to interested parties
regarding economic activities and company conditions.
3. Mulyadi (2009: 3) defines that the accounting system is an organization of forms, records and
reports that are coordinated in such a way as to provide financial data needed by management
to facilitate company management.
4. Ardiyos (2010: 7) that the accounting system is a profession that uses certain theories,
assumptions about how to act, provisions or rules about how to measure and procedures for
collecting data relating to corporate finance.
From the above understanding it can be concluded that the accounting system is a method and
procedure for recording and reporting financial information provided to companies. The accounting
system requires a process of preparing the next report which will be used as a communication tool for
management needs, both internal and external needs of the company.
This research was conducted at PT. Multi Prima Mandiri Sukses, located on Jl. Hidup Baru,
Gunung Sahari Permai Complex Block D No. 6, North Jakarta.
The type of data used by researchers in this study is meaningful qualitative data types. This
research is not only data from the documentation but also requires information that supports this
research. Data obtained from interviews with resource persons and supporting documentation in the
form of an overview and organizational structure of PT. Multi Prima Mandiri Sukses and other
supporting documents related to internal control and accounting information systems for cash receipts
and cash disbursements.
2. Secondary Data
Data is obtained indirectly or through other sources categorized as secondary data, for example
through company records or records by reading, studying and understanding through other media.
Secondary data sources in this study were obtained from documents, records, reports, as well as
official company files related to cash receipts and disbursements, besides the history of PT. Multi
Prima Mandiri Sukses, PT. Multi Prima Mandiri Sukses in 2018, the organizational structure and
work procedures of PT. Multi Prima Mandiri Sukses, Cash Daily Report and Cash Spending
Report.
2. Interview
According to Esterberg (in Sugiyono 2014: 316) An interview is a meeting of two people to
exchange information and ideas through questions and answers, so that meaning can be constructed in
a particular topic.
Interview is the heart of social researchers. If you look at journals in social science, you will
find all social research based on interviews, both standard and deep. Esterberg (in Sugiyono 2014:
317).
In this study, researchers plan to use unstructured or open interviews. Interviews were
conducted with several informants to collect data and validate the data, namely the Secretary and
ADM, General Manager, Accounting & Finance staff regarding elements of the accounting system for
Submission Date: 01/09/2019, No. 1, Vol. 1, Issue 1, Sept 2019
Accepted Date: 11/09/2019,
Published Date: 21/09/2019, Page: 6
Http: //dinastirev.org/JIMT
Info@dinastirev.org
P-ISSN: 2686-5246, E-ISSN: 2686-4924
Doi/xxx/999/xxx
cash receipts and disbursements at PT. Multi Prima Mandiri Sukses. To assist researchers in
conducting interviews, tools will be used in the form of a list of interview questions and voice
recording devices.
3. Documentation
According to Sugiyono (2014: 326) the document is a record of events that have already
passed. Documents can be in the form of writings, drawings or monumental works of a person.
Documents in the form of writing such as diaries, life histories, criteria, biographies, regulations,
policies.
Documentation is used in research as data collection because it can be used to test, interpret,
even predict. This study uses documents from PT. Multi Prima Mandiri Sukses regarding accounting
information systems for cash receipts and disbursements and the organizational structure and internal
control.
Analysis Techniques
The analysis techniques used in this study are as follows:
1. Studying and understanding the organizational structure of PT. Multi Prima Mandiri Success and
their respective duties and responsibilities.
2. Identifying cash receipts and disbursements procedures by interview, as well as comparing
research findings with supporting theories.
3. Analyzing the accounting information system for cash receipts and disbursements for financial
planning and control.
4. Propose an accounting information system for cash receipts and disbursements.
Organizational Structure
The organizational structure is an arrangement and relationship between each section and the
position that exists in an organization or company in carrying out operational activities to achieve the
expected and desired goals. The organizational structure of PT Multi Prima Mandiri Sukses :
Implementation
Based on the application of the proposed accounting information system, there are several
recording features that can overcome weaknesses in the accounting information system at PT Multi
Prima Mandiri Sukses. The advantages of the proposed accounting information system, such as being
able to provide an effective and efficient process in processing financial activities and making it easier
for users.
In accordance with the advantages of the proposed accounting information system,
recommend to PT. Multi Prima Mandiri Sukses to move from an accounting recording system that
uses transaction books to Microsoft access 2013 which will facilitate the input of data on economic
transaction activities in the company. This writing leads to the application of accounting information
systems by implementing the proposed program features so that the manual recording process is not
required.
Conclusion
From the results of the research that has been carried out, it can be concluded:
1. There is a difference between the records of financial staff and administrative staff due to the
absence of confirmation for recording so that the information generated is not accurate and
timely.
2. In the cash disbursement book there is a difference in the ending balance of accounting per day
with the amount of money in the company on that day and often losing the documents that are on
the cash disbursement resulting in inaccurate financial information.
3. Physical calculations of cash balances have never been audited in the cash receipts and
disbursements accounting information system.
Suggestion
After conducting research, suggestions that can be given to companies and further researchers
are:
1. The company should implement a design that is done in coordination with IT to implement all
databases and designs that have been created using Microsoft access 2013.
2. Adding employees to eliminate the dual work done by the administration so as to improve the
quality of administrative performance in terms of work in accordance with the authority given.
3. For further researchers can develop this research with more complex and more detailed
accounting information systems for cash receipts and disbursements to different companies in
order to provide different insights and can be useful for all.
REFERENCES