Dhia, Duhita (2021) ANALISIS IMPLEMENTASI PEMODELAN REA (RESOURCES, EVENTS,AGENTS) PADA SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS (Studi kasus PT Sadaro Mas Jaya). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana implementasi dan pemodelan REA (resources,events,agents) terhadap sistem informasi akuntansi penerimaan dan pengeluaran kas di PT Sadaro Mas Jaya. Penelitian ini menggunakan metode deskriptif pendekatan kualitatif yaitu penelitian yang menggambarkan secara sistematis tentang informasi ilmiah yang berasal dari objek atau subjek penelitian. Data yang terdapat pada penelitian ini dikumpulkan dan dianalisis dari hasil wawancara, melihat arsip-arsip, serta dokumen-dokumen lain yang terkait, dengan penelitian ini dapat mengetahui dan menganalisis mekanisme implementasi dan pemodelan REA terhadap sistem informasi penerimaan dan pengeluaran kas. Hasil penelitian ini bahwa penerapan sistem informasi akuntansi manual di perusahaan tersebut sudah berjalan dengan baik. Transaksi-transaksi perihal dokumentasi, kegiatan alur penerimaan kas dan pengeluaran kas memiliki dokumen yang cukup untuk kebutuhan pada saat proses transaksi, namun masih terdapat kekurangan pada pelaksanaan sistem informasi akuntansi, dari sisi pelaksanaan job description kekurangan tersebut yaitu, perangkapan job description oleh satu pegawai yang sama , dan tugas pegawai yang bukan pada tempat seharusnya, selain itu penggunaan komputer pribadi pegawai pada kegiatan operasional perusahaan, dikhawatirkan menimbulkan masalah. Permasalahan tersebut yaitu data yang hilang, data yang rusak karena virus komputer, serta penyimpanan data perusahaan yang mudah diakses oleh pihak luar. This study aims to determine how the implementation and modeling of REA (resources, events, agents) of the accounting information system of cash receipts and disbursements at PT Sadaro Mas Jaya. This study uses a descriptive qualitative approach, namely research that describes systematically about scientific information originating from the object or subject of research. The data contained in this study were collected and analyzed from the results of interviews, viewing archives, and other related documents. With this research can identify and analyze the mechanism of implementation and modeling of REA on cash receipts and disbursements information system. The results of this study indicate that the implementation of manual accounting information systems in the company has been running well. Transactions regarding documentation, cash receipts and cash disbursements flow activities have sufficient documents for the needs of the transaction process. However, there are still shortcomings in the implementation of accounting information systems. In terms of the implementation of the job description. The shortcomings are, multiple job descriptions by the same employee, and employee duties that are not where they should be. In addition, the use of employees' personal computers in the company's operational activities is feared to cause problems. These problems are lost data, damaged data due to computer viruses, and company data storage that is easily accessible by outsiders.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Resources, Events, Agents, Sistem Informasi Akuntansi | ||||||||
| Subjects: | Akuntansi > Sistem Informasi Akuntansi | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Dhia Duhita | ||||||||
| Date Deposited: | 01 Dec 2021 09:20 | ||||||||
| Last Modified: | 01 Dec 2021 09:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5000 |
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