ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL ORGANISASI NIRLABA ( Studi Kasus Pada RS Islam Jemursari Surabaya )

Abstract

Along with the development of technology, the company conducts its document menagement by either manually or computer based in order to facilitate the company’s actvities. As consequence the implementation will be faster, more precise, accurate and efficient. This determines the company has to utilize a system which supports its activities. While this research aimed to analyze the implementation of accounting information system of cash flow at of islam hospital jemursari surabaya in order to internal control. The research was qualitative, in which the document comparet with the theories related on its research, the data colletion technoque used interview, observation, and documentation. The research result concluded the implementation o accounting information system of islam hospital jemursari surabaya had clear explanation relared to the document application system. Furthermore, the implementation of accounting information system was able to increase the internal control of the cash flow in accordance with the expectation. In addition,payroll and wage which were reported taken from document, by computerization, this was used as the instrument an accounting information system. In order to provide convenience in carrid out document inputs and calculation of employe salaries, accounting information system should be presented quickly and accurately. As consequence,the information which were needed by the management, could be fulfilled.
Keywords: accounting information system, internal control, expenditure cash.