ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DAN PENGELUARAN KAS PADA CV JAYA KARYA MANDIRI KOTA LUBUKLINGGAU

Abstract

The purpose of this study is to see the accounting information system on cash revenue and expenditure on CV. Jaya Karya Mandiri Lubuklinggau. This is qualitative study is which the result og this study shows that cash revenue seen from cash revenue cycle into entry sale order, distribution, collecting debt and cash revenue. The report of this study is monthly report, cash revenue record, agreement letter record of the project in accordance to accounting system. Cash ecpenditure information accounting system seen from every activities which involving purchasing and cash expenditure, equipment, revenue, invoice procces, anf casflow expenditure has been appropriated with cash expenditure accounting information system theory wheres the cash expenditure used has not been appropriated with cash ecpenditure information system because this company stiil use disbursement voucher.

Keywords: Cash Revenue Information System, Cash Ecpenditure