PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PENGELUARAN DAN PENERIMAAN KAS PADA PT.PERKEBUNAN NUSANTARA III (PERSERO) SEI BATANGHARI-MEDAN

  • A M Hatuaon Sihite Universitas Budi Darma
  • Ikwan Lubis Universitas Budi Darma
Keywords: Development, Receipts, Expenditures, Cash

Abstract

Cash is the most liquid asset and is prone to theft or fraud, so good procedures for managing cash receipts and disbursements are needed so that the company's financial statements can be trusted. However, current technological developments are very supportive of the progress of cash receipts and
disbursements management system procedures. Therefore, every company must develop an accounting information system for cash receipts and disbursements so that the company does not fall behind which will cause losses for the company itself. The formulation of the problem discussed is the
procedure for accounting systems for cash receipts and disbursements and developing an accounting system for cash receipts and disbursements. The aim is to find out the system procedures used for cash receipts and disbursements and also to develop an accounting system for cash receipts and disbursements using Visual Basic 6.0. This final project research was conducted at PT. Perkebunan Nusantara III (Persero) which is located at Jl. Sei Batanghari No. 2 Medan. Data collection techniques using observation and interview methods. From this research it is known that PT. Perkebunan Nusantara III (Persero) has used a computerized system using the Clipper programming language. The cash receipt system procedure is received using cash, checks, and demand deposits and
the cash disbursement system procedure is carried out using cash. Functions or sections related to the process of receiving and disbursing cash are functions or sections of finance and accounting functions. While the documents used are Proof of Entry (AU-9) and Proof of Cash Outflow (AU-12). Based on the results of research at PT. Perkebunan Nusantara III (Persero) it can be concluded that PT. Perkebunan Nusantara III (Persero) has used a fairly good cash receipt and disbursement accounting system using a computerized system using a clipper. But here the author tries to develop an accounting system for cash receipts and disbursements which previously used the Clipper programming language to become the Visual Basic 6.0 programming language.

References

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Published
2022-02-23
How to Cite
A M Hatuaon Sihite, & Ikwan Lubis. (2022). PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PENGELUARAN DAN PENERIMAAN KAS PADA PT.PERKEBUNAN NUSANTARA III (PERSERO) SEI BATANGHARI-MEDAN . JITA (Journal of Information Technology and Accounting), 5(1), 29-35. Retrieved from https://jurnal.uimedan.ac.id/index.php/JITA/article/view/766