ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DALAM UPAYA PENINGKATAN PENGENDALIAN INTERNAL PADA RISORT TPK 84 RAJA AMPAT

Abstract

ABSTRACT
An accounting information system is an arrangement of documents, communication tools, implementing personnel, and various reports designed to transform financial data into financial information needed by management or those who need it. Cash is defined as anything (whether in the form of money or metal) that can be readily available and accepted as a means of paying off obligations at their nominal value. Cash Receipt Accounting System is the process of cash flow that occurs in the company is continuous throughout the life of the company concerned is still operating. Cash flow consists of cash inflows and cash outflows. Based on the description of the background of the problem above, the problems that can be formulated in this study are: how to apply the cash receipts accounting system and improve internal control at the TPK 84 Raja Ampat Risort. In accordance with the research method, the data analysis technique used in this study is to use qualitative descriptive analysis techniques. The aim is to analyze case study data by determining, collecting, classifying, interpreting and then analyzing it with the theory of cash receipts accounting systems and internal control systems in various literatures and will then provide conclusions and suggestions.
Keywords: Cash Receipt Accounting System, Research TPK 84 Raja Ampat, Accounting Information System, Internal Control, Cash Receipt Accounting.