DESIGN OF ACCOUNTING INFORMATION SYSTEM FOR CASH RECEIPTS AND DISBURSEMENTS AT TK ABC WITH ADDIE MODEL
Keywords:
Accounting Information System; Cash; Disbursement; Receipt; Standard Operation ProcedureAbstract
One way to develop and improve the quality of the service system in kindergarten is by
innovating and enhancing the efficiency and effectiveness of cash management, including
resources involved in financial management, educational facilities, and infrastructure.
Recognizing the importance of systematized activities in an educational institution, the use of
accounting information systems is crucial in ensuring precise and accurate fulfillment of
information needs. This study aims to propose the application of an accounting information
system for the cash receipt and expenditure cycle at TK ABC. A qualitative approach was used
in this research. Data was collected through observation, interviews, and documentation. The
analysis included an examination of the organizational structure, an analysis of receipt and
disbursement documents, and the procedures that have been implemented. The implementation
of the accounting information system in managing cash receipts and disbursements at TK ABC
has not been effective or adequate. This is evidenced by the fact that several tasks are still
performed by only one party, the process of receiving and spending transactions has not been
digitized, and internal controls are not optimal. Researchers provided recommendations in the
form of Standard Operating Procedures and flowcharts for cash receipts and disbursements at
TK ABC, which are expected to help the school improve the effectiveness and accountability
of cash receipt and disbursement activities.
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