Analysis of the Petty Cash Accounting Information System at the Village Unit Cooperative (KUD) Wenang, Manado City
Keywords:
Accounting Information System, Petty Cash, Petty Cash Expenditure, Internal Control, Village Unit CooperativeAbstract
This study aims to analyze the petty cash accounting information system at the Village Unit Cooperative (KUD) Wenang in Manado City, focusing on petty cash expenditure. This research employs a qualitative descriptive approach with data collection techniques including in-depth interviews, direct observation, and documentation study. Research informants consisted of the KUD Chairman, Treasurer, Petty Cash Holder, and Accounting Staff. Data validity was tested using source, technique, and time triangulation. The results show that the petty cash accounting information system at KUD Wenang has not been fully effective and efficient. Several weaknesses were identified, including: (1) petty cash expenditure procedures have not been documented in writing as Standard Operating Procedures (SOPs); (2) petty cash transaction recording is still done manually without adequate computerized system support; (3) separation of functions between the petty cash holder and recording officer has not been consistently implemented; and (4) petty cash replenishment has not been carried out periodically and systematically.
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