SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PERUM DAMRI CABANG PONOROGO

Abstract

Perum DAMRI is one of the State-owned Company engaged in the field of land transportation services, cash transactions and cash disbursements often occur, so this phenomenon is worthy to be investigated more deeply. The formulation of the resulting problem is a) How cash accounting accounting system in Perum DAMRI Branch Ponorogo? b) How is cash accounting system expenditure on Perum DAMRI Branch Ponorogo? As for the purpose of this research are a) To describe and analyze cash accounting accounting system in Perum DAMRI Branch Ponorogo. b) Describe and analyze the cash accounting system of expenditure at Perum DAMRI Branch Ponorogo. Data analysis method used is explorative analysis and presented in descriptive analysis. The result of the study shows that the accounting system of cash receipts and expenditures in Perum DAMRI Branch Ponorogo branches when completely with accounting standards, is not entirely good enough. because, not the implementation of a small cash fund system for the release of cash in the relatively small amount, has not yet been established. Internal auditor function on cash balances, cash disbursements in cash are sometimes still derived from cash balances sourced from income. There is something to add, that it should be in the implementation of petty cash funds In Perum DAMRI Branch Ponorogo used imprest system (fixed fund system), thus the company can utilize bank records as an element of internal control.