ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DALAM UPAYA MENINGKATKAN SISTEM PENGENDALIAN INTERNAL DI APOTEK AMANAH HUSADA MALANG

Abstrak

Amanah Husada Pharmacy is a company engaged in the sale of drugs using the Zahir application to conduct cash receipts transactions, as well as internal control systems as a tool to oversee the course of tasks by employees to find out the progress to be achieved by the company. Constraints in accessing the Zahir application and task arrests by pharmacy employees illustrate the low implementation of cash receipt information systems in internal control.

The purpose of this study is to analyze the implementation of accounting information systems, internal control systems and accounting information systems for cash receipts in improving internal control systems at the Amanah Husada Malang pharmacy. This research is included in descriptive research using qualitative research methods. Data collection is obtained from observations, interviews and documentation. The results of this study are the cash receipt system implemented at the Amanah Husada Pharmacy is not good, this is seen from the unavailability of adequate forms. And the internal control system is not good and effective, this is due to the task arrests by every pharmacy employee.