Analisis Pengendalian Internal Dan Sistem Informasi Akuntansi Pada Prosedur Penerimaan Kas Di RSI Ibnu Sina Pekanbaru

Penulis

  • Putri Yolandari Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.53494/jira.v10i1.264

Kata Kunci:

Information Systems,, Cash Receipts Procedures, Internal Control

Abstrak

 

This study aims to analyze the application of accounting information systems and internal controls in accordance with the COSO theory on cash receipt procedures at the Ibnu Sina Islamic Hospital Pekanbaru. This research is qualitative research with a qualitative descriptive method that uses data collection such as interviews, observation, documentation, and theoretical studies. Based on the research results of the Ibnu Sina Pekanbaru Islamic Hospital, it has implemented an accounting information system for cash receipts procedures and has been carried out quite well, judging by the completeness of the documents that must be fulfilled before carrying out the next transaction and each document must be authorized by the authorized party, the organizational structure is structured with properly and in accordance with job descriptions and accounting records are carried out with an adequate and supportive system. Internal control on cash receipts procedures at RSI Ibnu Sina Pekanbaru has also been quite effective, this can be seen from the evaluation results based on the COSO components, five COSO components have been under control carried out by RSI Ibnu Sina Pekanbaru, namely the control environment component, risk assessment, activity control, information and communication as well as monitoring, although not entirely in accordance with the established criteria.

 

Referensi

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Unduhan

Diterbitkan

2024-04-30

Cara Mengutip

Yolandari, P. (2024). Analisis Pengendalian Internal Dan Sistem Informasi Akuntansi Pada Prosedur Penerimaan Kas Di RSI Ibnu Sina Pekanbaru. Jurnal Ilmiah Raflesia Akuntansi, 10(1), 26–34. https://doi.org/10.53494/jira.v10i1.264