Analysis of Accounting Information System for Receipt, Cash Disbursement, Purchasing and Inventory for Internal Control
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Abstract
Mutiara Park is a tourist attraction in Jember Regency, to be precise, the Mutiara Park swimming pool is located in Krangkongan Hamlet, Tegalwangi Village. Mutiara Park Swimming Pool is one of the companies that has an Accounting Information System (SIA) in terms of cash receipts, cash disbursements, purchases and inventories for internal control. The main topic under study is how is the accounting information system for cash receipts, disbursements, purchases and inventories for internal control at the Mutiara Park swimming pool in Jember Regency. This study aims to analyze the accounting information system for cash receipts, cash disbursements, purchases and inventories for internal control at the Mutiara Park Umbulsari swimming pool in Jember Regency. The author uses qualitative methods and uses qualitative descriptions in this study. The author collects data by interviews, literature study, and documentation with the Snowball sampling technique. Research proves that implementing an Accounting Information System (AIS) is very much needed because financial records at Mutiara Park Swimming Pool still use a manual system. The author hopes that this research will be used to help Mutiara Park Swimming Pool be able to compile more systematic company financial records.
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