ANALYSIS OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS FOR CASH RECEIPTS AND DISBURSEMENTS AT PT PEGADAIAN SUNGGAL FIELD BRANCH

Nabila Nurhikmah; Junawan Junawan; Nur Aliah

Nabila Nurhikmah Universitas Pembangunan Panca Budi
Junawan Junawan Universitas Pembangunan Panca Budi
Nur Aliah Universitas Pembangunan Panca Budi

Abstract

This study entitled "Analysis of the Application of Accounting Information Systems to Cash Receipts and Expenditures at PT. Pegadaian Medan Sunggal Branch. This study aims to analyze the application of the cash receipts and disbursements accounting information system by PT. Pegadaian Medan Sunggal Branch and prove whether the accounting information system for cash receipts and disbursements is free from human error. The research on the application of the cash receipts and disbursements accounting information system was carried out using descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation, the data used were primary data and secondary data. The results of the research that has been done that the application of the accounting information system at the company is quite good in recording cash receipts and disbursements transactions, where this recording system has been carried out systematically on a computer. However, this accounting information system is not free from human error. It is recommended that the application of the accounting information system in the company is carried out better so that it is free from human error.

Author Biographies

Nabila Nurhikmah, Universitas Pembangunan Panca Budi

Accounting Department

Junawan Junawan, Universitas Pembangunan Panca Budi

Accounting Department

Nur Aliah, Universitas Pembangunan Panca Budi

Accounting Department

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