Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Kas Pada Bidang PBB Di Dinas Pendapatan Daerah Kabupaten Bogor

Abstract

The intent and purpose of the author in conducting this study was to test and demonstrate empirically on the application ofAccounting Information Systems cash receipts and expenditures affecting the control of cash on the UN fields in Bogor District Revenue Ofice. This study used a descriptive research method, this is because in its implementation, such as data, analysis and interpretation of the meaning and the data obtained. This study is structured as inductive research is finding and collecting data in the field with the aim to detennine the factors, form elements, and the nature of the phenomenon in the community. With the Cash Receipts Accounting Information Systems, United Nations field can perform registration activities, data collection, assessment, billing, revenue and services more quickly, organized and on time (up to date) and in the presence ofAccounting Information Systems Spending Cash, UN field can be seen available budget either already realized or unrealized in the Financial Statements are prepared in the system.

Keywords: Accounting Informasion System, Cash Receipts, Cash Expenditures.