Analisis Prosedur Penerimaan Kas pada Sistem Informasi Akuntansi untuk Meningkatkan Efisiensi Operasional

Abstract

The cash receipt system is an essential component of the Accounting Information System designed to manage, record, and monitor all cash inflows within a company. Cash receipts originating from cash sales and the settlement of receivables require structured procedures to ensure that all transactions are recorded in a valid, complete, and accurate manner. These processes include various forms of cash receipts such as over-the-counter sales, cash on delivery (COD), and credit card payments. Each method

 involves several functions, including sales, cashier, warehouse, delivery, and accounting, supported by documents such as cash sales invoices, cash register tapes, credit card slips, bank deposit slips, and other related documents. Cash receipts from receivables also involve the roles of the secretariat, collection unit, cashier, accounting

 

department, and internal auditor. To maintain asset security and ensure the reliability of financial information, internal controls are implemented through function segregation, transaction authorization, pre-numbered documents, sound practices, and employee competency. A well-designed cash receipt system enhances operational effectiveness and minimizes the risk of fraud.