Open AccessAnalisis Sistem Informasi Akuntansi Penerimaan Kas (Studi Kasus Rumah Sakit Dr. R Ismoyo Kendari)
Author(s) -
Hasbuddin Hasbuddin,
Sitti Nurnaluri,
Esy Karsini
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan/jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2503-1635
pISSN - 2088-4656
DOI - 10.33772/jak-uho.v5i1.13413
Subject(s) - receipt , cash , documentation , data collection , object (grammar) , data source , business , accounting , computer science , database , actuarial science , finance , mathematics , statistics , artificial intelligence , programming language
This research is titled about how the systems and procedures for accounting cash receipts run by Dr.R Ismoyo Hospital, Kendari. By comparing the cash receipt system in theory with reality. The type of data used is qualitative data which is data in the form of explanations or questions that or not in the form of numbes obtained from Dr.R Ismoyo’s hospital. The source of data in this study is data primer and data secondary. Data collection methods used were interviews and documentation In conducting this research the writer uses the descriptive analysis method, which is an analytical method that describes the condition of the object under stud based on the available facts, by collecting, processing, and presenting data so that it can provide a clear picture of the object under study.Based on the result of the discussion it can be conclude that the accounting system for cash receipt applied by Dr.R Ismoyo Hospital in Kendari is in accordance with the theory described covering the network procedures, related functions including cashier functions, treasurer functions and accounting functions of documents and records used in cash receipt. The system and procedure for receiving cash has been implemented well but there are shortcomings namely the cashir section still uses the manual system