Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT Perkebunan Nusantara IV Medan

Abstract

This study examines the cash receipts and disbursement accounting information system which includes documents and procedures related to PT Perkebunan Nusantara IV Medan. PT Perkebunan Nusantara IV Medan is a State-Owned Enterprise (BUMN) engaged in industrial business. The research method used in this study is a qualitative descriptive method using data collection methods, namely interviews and documentation. the types of data used in this study are primary data and secondary data. The data analysis technique used is a qualitative descriptive analysis technique by describing the cash receipts and disbursement accounting information system at PT Perkebunan Nusantara IV Medan. The results showed that the cash receipts and disbursement accounting information system had been implemented by PT Perkebunan Nusantara IV Medan, namely using functions, documents and procedures that were carried out properly. Functions related to cash receipts and disbursements are good, where there is segregation of duties. Based on the results of the research above, it can be concluded that the cash receipts and disbursement accounting information system at PT Perkebunan Nusantara IV Medan is good enough so that it can have a positive impact on the cash disbursement and receipts information system.