Optimizing Cash Disbursement Procedures through Accounting Information Systems in a Shipping Services Company

Authors

  • Bernadetha Regina Ayu Pramesti Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • Sofie Yunida Putri Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.33005/icebgc.v6i1.78

Keywords:

Accounting Information Systems, Accounting Procedures, Cash Disbursements, Internal Control Systems

Abstract

The purpose of this study is to determine the application of accounting information systems to the cash disbursement system, explain related functions, records, and accounting documents used, and explain the internal control system according to existing theory so that the performance of the finance department of PT. Terminal Petikemas Surabaya is more efficient and effective. This research was conducted by looking directly at PT. Terminal Petikemas Surabaya application of cash payment accounting information systems. This research method used is descriptive qualitative. The results of this study are the application of accounting information systems in the cash payment process of PT. Terminal Petikemas Surabaya is quite good and has good internal control. In daily practice, companies use the Microsoft AX application, where problems often arise in applications that don't work optimally or result from human error.

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Published

2023-10-20

Issue

Section

Articles