ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PETERNAKAN AYAM BROILER DI DESA MATEGAL KECAMATAN PARANG KABUPATEN MAGETAN

The purpose of this study was to analyze how the cash receipt and disbursement accounting information system is applied to broiler chicken farms in Mategal Village, Parang District, Magetan Regency. By looking at the flow of cash receipts and disbursements and assessing the suitability of the application of the accounting information system on cash receipts and disbursements on farms with the Committee Of Sponsoring Organization Commission (COSO) components.

The types and sources of data used in this study are primary and secondary data. Data collection techniques use observation, interview and documentation techniques. The data collected during this study were processed using qualitative descriptive analysis methods.

The results of this study indicate that the cash receipt and disbursement accounting information system on broiler chicken farms in Mategal Village, Parang District, Magetan Regency is not in accordance with COSO. The accounting information system on this broiler chicken farm is still simple and has not been carried out in detail. The impacts resulting from the lack of orderly recording of financial reports are the occurrence of unsynchronized financial reports and the possibility of deviations by parties in the business environment

Keywords: Accounting Information System, Cash Receipt Accounting Information System, Cash Disbursement Accounting Information System, COSO.