Effectiveness of Cash Expenditure Accounting Systems in Non-Profit Organizations

Abstract

This study aims to examine the effectiveness of the cash disbursement accounting system at a non-profit organization, namely the Hasnur Polytechnic, which is carried out using a qualitative approach through the interview method. Non-profit organizations have an important role in serving the community and meeting social needs. Therefore, it is important to ensure that the accounting system used to manage cash disbursements is effective and efficient. The research method used is a qualitative approach to the interview method. Interviews were conducted with related parties responsible for cash disbursements. The data obtained from the interviews were analyzed using a qualitative approach to identify the strengths and weaknesses of the existing cash disbursement accounting system. The results of this study indicate that the cash disbursement accounting system runs effectively and according to existing procedures, namely there is authorization for transactions from authorized parties, there is a separation of functions, using the cash basis method, and has made computerized records, but still not using certain accounting software in recording transactions.