IMPLEMENTATION OF THE CASH SYSTEM IN THE INFORMATION SYSTEM OF CASH RECEIVING AND DISTRIBUTIONS
DOI:
https://doi.org/10.35908/jeg.v7i1.2174Abstrak
In the current era of technological advances, the use of computer accounting systems has become a major part that must be applied in a company to avoid errors and improve performance effectiveness. Several companies that have implemented the use of the system are the hotel sector. The purpose of this study is the system application used can be used to support cash receipts and disbursements to produce a financial report that meets the standards. The method used in this research is descriptive with a qualitative approach which is supported by collecting information on previous research that has been carried out. Based on the results of the analysis of research conducted in the hospitality industry, the system has been used as a standard for recording financial statements to minimize errors. The system used already has its own parts which are quite easy for the user and more practical to make an income statement. From this study found differences between previous studies, namely the differences between the systems used by manufacturing and hotel companies. But overall, the focus of each of these systems has the same goal, namely, to produce financial reports.
Referensi
Mujahidah, A. (2016). Analisis Sistem Informasi Akuntansi Penjualan pada Pt Hadji Kalla (Toyota) Cabang Pinrang. 88–100.
Diana, W. (2021). Impact Firm Size, Leverage and Profitability to Earning Response Coefficient (Study In The Hotel Restaurant and Tourism Sub-Sector Hotels Listed On The Indonesia Stock Exchange Idx Period 2015-2019). 1–77.
Indrayati. (2016). Sistem Informasi Akuntansi (2016th Ed.). Aditya Media Publishing.
Jaya, H. (2018). Analisis Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas dalam Meningkatkan Pengendalian Intern. 152–167.
Mulyadi. (2016). Sistem Informasi Akuntansi.
Pratiwi. (2021). Analisis Sistem Informasi Akuntansi Penjualan Kamar dan Penerimaan Kas pada Hotel Khalifah Syariah Palembang. 1–54.
Ridwan, M., Widiastiwi, Y., & Etc. (2021). Sistem Informasi Managemen (2021st Ed., Vol. 1). Widina Bhakti Persada Bandung.
Sewa, A. J., Manaroinsong, J., & Kambey, A. N. (2021). Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada Cv. Kombos Tendean Manado. 2(3), 326–334.
PSAK No. 2 Pengertian kas
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License   that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work