ANALYSIS OF REGIONAL CASH RECEIPTS AND EXPENDITURES ACCOUNTING INFORMATION SYSTEMS IN IMPROVING THE INTERNAL CONTROL SYSTEM: (CASE STUDY OF THE MUNICIPAL FINANCIAL AND REGIONAL REVENUE MANAGEMENT AGENCY SUKABUMI)

Dania  Zahwa Syafira; Gatot  Wahyu Nugroho; Venita  Sofiani

doi:10.54443/sibatik.v2i12.1543

ANALYSIS OF REGIONAL CASH RECEIPTS AND EXPENDITURES ACCOUNTING INFORMATION SYSTEMS IN IMPROVING THE INTERNAL CONTROL SYSTEM

(CASE STUDY OF THE MUNICIPAL FINANCIAL AND REGIONAL REVENUE MANAGEMENT AGENCY SUKABUMI)

Dania Zahwa Syafira

Gatot Wahyu Nugroho

Venita Sofiani

This research aims to determine and explain the accounting information system for cash receipts and disbursements as an effort to improve internal control at BPKPD Sukabumi City. The method used is descriptive qualitative with triangulated data collection, namely observation, interviews and documentation; and also data analysis techniques for data reduction, data presentation and conclusions. The research results concluded that the internal control system for cash receipts and disbursements was running well, this was assisted by the implementation of the PANTAS and SIPKD applications to make it easier for users to produce information that was effective, efficient, transparent, auditable and accountable. Apart from that, it can also be seen from the implementation of the accounting information system for cash receipts and disbursements which is in accordance with Permendagri Number 77 of 2020 concerning "Technical Guidelines for Regional Financial Management", and Sukabumi City Mayor Regulation No. 76 of 2020 concerning "Position, Organizational Structure, Main Duties, Functions and Work Procedures" of the BPKPD. The implications of the results of this research prove the theory that accounting information systems can improve internal control systems as organizational structures, methods and measures are coordinated to safeguard organizational assets, check the accuracy and reliability of accounting data, encourage efficiency and encourage compliance with management policies.

Keywords: Accounting Information System Cash Receipts Cash Disbursements Internal Control System BPKPD

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