Yuliani, Fitri (2022) ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERNAL PADA BADAN PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPPKAD) KABUPATEN MAGETAN. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
This research aims to find out the accounting information system of receipts and cash expenditures in improving internal control of BPPKAD Magetan Regency by using Permendagri No. 21 of 2011 on Regional Financial Management and PP No. 60 of 2008 on Government Internal Control System. This study uses primary and secondary data. The primary data in this study used respondents namely the secretary, The Treasurer of Admissions, the Treasurer of Expenditure, and ppk-skpd. The secondary data used in this study is the data of the BPPKAD Budget Realization Report of Magetan Regency in 2020 and is accompanied by supporting documents. The results of the study stated that the implementation of accounting information system in BPPKAD Magetan regency has been effective based on a computerized system. The system used in the procedure of recording the accounting of receipts and cash expenditures is SIMDA (Regional Management Information System). The use of the system is based on the Regulation of the Minister of Home Affairs No. 21 of 2011 on Regional Financial Management. The procedure is in accordance with Permendagri No.21 of 2011. This is evidenced from every regional receipt deposited to Bank Jatim with STS register. The treasurer of receipts is responsible for the regional receipts received by making LPJ based on general cash books, auxiliary books detailing the object of receipt, and recapitulation of daily receipts with attached bank accounts. In addition, PPK-SKPD closed the book at the end of the period so as to produce SKPD financial statements. While the cash expenditure accounting information system in BPPKAD Magetan Regency is procedurally in accordance with Permendagri No.21 of 2011. This is evident from the existence of SP2D issued based on SPD, SPP, and SPM that have been submitted by the expenditure treasurer and authorized by BUD. At the end of each period, close the book and produce an output in the form of financial statements conducted by PPK-SKPD. In addition, the expenditure treasurer is responsible for the expenditure of funds by making LPJ based on the general cash book and summary of expenditure details of objects. The implementation of computerized accounting information systems can improve internal control in BPPKAD Magetan Regency which has been implemented based on PP No. 60 of 2008. This is evidenced by the achievement of the control environment, risk assessment, control activities, information and communication and monitoring in BPPKAD Magetan Regency. However, at the beginning of 2020 the placement of employees based on organizational structure there are several unfilled fields including treasury and financial midwives resulting in several employees who have double duties. Keywords: Accounting Information System of Receipts and Cash Expenditures
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas, Pengendalian Internal |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 01 Mar 2022 07:38 |
| Last Modified: | 01 Mar 2022 07:38 |
| URI: | http://eprints.umpo.ac.id/id/eprint/8700 |
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