ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL PERUSAHAAN

Abstract

This study aims to analyze the implementation of the cash expenditure accounting system at CV. Kencana Sari Jaya Abadi Surabaya to enhance internal control. The research method used is a descriptive qualitative approach. The research results indicate that functions related to cash expenditures include the dealer function, which involves cash expenditures, the financial position, and the internal inspection function. Documents used in the company's cash expenditure accounting system include sales orders, delivery orders, reports of maturity acceptance, bank withdrawal evidence, cash advance promissory notes, shopping receipts, input tax notifications, discount coupons, and cash withdrawal receipts. The company has different cash expenditure procedures for each type of transaction, generally consisting of cash expenditure transactions for merchandise purchases, routine cash expenditure transactions, cash expenditure transactions for VAT, and cash expenditure transactions for discount coupons. The application of the cash expenditure accounting information system to enhance internal control can be observed from the perspective of the five internal control components by COSO, which consist of the control environment component, risk assessment component, control procedures component, accounting data information component, and monitoring component.