ANALYSIS OF CASH ACCOUNTING INFORMATION SYSTEM AT PDAM MINAHASA DISTRICT
Keywords:
SAK-ETAP, Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran kasAbstract
The purpose of this research is to analyze how the cash information system and the application of SAK-ETAP are implemented in the Regional Water Company (PDAM) of Minahasa Regency. The method used in this research is a qualitative method where the results are obtained through observation, interviews, and documentation. The types of data used in this research are primary data and secondary data. The data analysis technique conducted includes data reduction, data presentation, conclusion drawing, and verification. The results of this research indicate that the implementation of accounting standards applied in the PDAM of Minahasa Regency is in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK-ETAP), although there are some line items not presented in the application of existing accounting standards. Additionally, the cash receipt and disbursement accounting information system of the PDAM of Minahasa Regency is adequate, although there are some theoretical aspects that have not been applied, and there are also deficiencies, namely, the cash receipt and disbursement recording system is still done manually. Because manual systems created by humans are more prone to errors compared to computer systems.
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