Analysis of Accounting Systems for Cash Receipts (35

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ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS ON
ACCEPTANCE AND EXPENDITURE OF CASH ON
PT. MULTI PRIMA MANDIRI SUKSES
Oleh :
Margaretha
Magister Akuntansi Universitas Mercu Buana
55519110014@student.mercubuana.ac.id
Margaretha040391@gmail.com
Abstract
This study aims to analyze the accounting information system for cash receipts and disbursements at
PT. Multi Prima Mandiri Sukses. The problem raised in this study is the process of receiving cash
sourced from customer payments for which there is no proof of payment provided by PT. Multi Prima
Mandiri Sukses. The issue of expenditure was still found several deficiencies, namely recording and
management that still uses conventional methods, namely recorded in the ledger and cash expenditure
list.
Management and control of cash that does not use this system is prone to errors both calculation
errors and inputting.
The object of this research is PT. Multi Prima Mandiri Sukses. This study uses a descriptive analysis
method that outlines thoroughly the implementation of accounting information systems that are
applied at PT. Multi Prima Mandiri Sukses and compared with theories related to accounting
information systems, to obtain the desired results in this study.
The results showed that analyzing the problem and giving a better system proposal and helping design
the accounting information system using Microsoft access as a tool in making the accounting process
design that simplifies the accounting process at PT. Multi Prima Mandiri Sukses.
Keywords: accounting information systems, cash receipts, and cash disbursements
I. INTRODUCTION
Background
Travel insurance business in Indonesia over time has grown very rapidly. Coupled with
technological advances in the present time to make society very helpful and it is a positive advantage
in the current global era. The more sophisticated the technology, the higher the community's interest in
varied needs. As we know, today's society has many needs. In addition to the basic needs for daily
survival, the community also has other needs as protection to deal with risks that can occur at any
time.
The use of the system will greatly help the company in the speed of serving customers and
provide comfort to customers. The system is a network of procedures that have parts that interact with
each other to achieve certain goals which are carried out through three stages, namely input, process,
and output. In the company, the accounting information system is one of the systems needed by the
company to carry out activities every day, to provide information needed by the company's
management that requires information for policy and decision making purposes.
PT. Multi Prima Mandiri Sukses is a company that provides Retail Sales of Printer Toners that
have existed in Indonesia for more than 11 years, whose customers have existed in almost every major
city in Indonesia.
Currently PT. Multi Prima Mandiri Sukses in the cash receipt system obtained from customer
payments, there is still no proof of payment provided to the company. This often results in the officer
responsible for entering the receipt data having to really check the truth of the receipts coming into the
company. Even though receipts are very important to be used as authentic evidence of every
Submission Date: 01/09/2019, No. 1, Vol. 1, Issue 1, Sept 2019
Accepted Date: 11/09/2019,
Published Date: 21/09/2019, Page: 1

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transaction, because if there is no proof of payment staff who are tasked with checking the accounting
system and procedure for cash receipts and receipts are hampered, and will have an impact on the
company as a whole being less than optimal.
Based on the explanation of the phenomenon that is in the background, the authors are
interested in conducting research on the Retail Toner Printer Company with the title "ANALYSIS OF
ACCOUNTING INFORMATION SYSTEMS FOR ACCEPTANCE AND EXPENDITURE OF
CASH IN PT MULTI PRIMA MANDIRI SUKSES".
Formulation of the problem
Based on the background, several problems can be formulated as follows:
1. How is the process of applying the cash receipt accounting system at PT. Multi Prima Mandiri
Sukses?
2. How is the process of applying the cash payment accounting system at PT. Multi Prima Mandiri
Sukses?
The scope of research
The scope of this research is only limited to:
1. In cash receipts this study discusses cash receipts from customer payments.
2. In cash disbursement this study discusses cash payments to Suppliers.
Research purposes
Based on the phenomena that have been formulated above, the objectives to be achieved with
this research are:
1. To find out the Implementation of Accounting Information Systems Cash Revenues and
Expenditures at PT. Multi Prima Mandiri Sukses.
2. Find weaknesses or obstacles that occur in the company, especially in the cash receipts and
disbursements, and try to provide solutions to these obstacles.
Benefits of Research
Theoretically, the results of this paper are expected to be useful in providing contributions and
benefits for developing accounting, especially in matters relating to accounting information systems
on cash receipts and disbursements of insurance companies.
II. LITERATURE REVIEW
Accounting information system
Accounting information system is a system that collects and processes data transactions and
conveys financial information to certain parties (Weygandt et al. 2007: 395).
Accounting information systems are computer-based systems designed to transform
accounting data into information (Bodnar and Hopwood, 2006: 8).
Accounting Information System Components
The accounting information system consists of five components, as follows (Romney and
Steinbart, 2006: 3).
1. The people who operate the system and carry out various functions.
2. Procedures, both manual and automated, which are involved in collecting, processing, and storing
data about organizational activities.
3. Data about the organization's business processes.
4. Software used to process organizational data.
5. Information technology infrastructure, including computers, peripheral devices, and equipment
for network communications.

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Elements of Accounting Information Systems
The elements of accounting information systems according to Chusing (2007) are as follows.
1. Human resources
Accounting information systems require resources to function. Resources can be classified as
tools, data, supporting materials, human resources and funds.
2. Equipment
The equipment is an accounting information system that acts in accelerating data processing,
increasing the accuracy of calculations or calculating the data in the form of information.
3. Forms
Forms are the basic elements used to record all transactions that occur. Forms are often referred
to as documentary terms.
4. Note
Note consists of several sections, namely as follows.
a. Journal entry
It is the first accounting record used to record, classify and summarize financial data and
other data.
b. Ledger
Consists of accounts used to summarize financial data that has been previously recorded in a
journal.
5. Procedure
Procedure is a sequence or steps to carry out a job, task or the activities.
6. Report
The final results of the accounting information system are financial reports and management
reports.
Principles of Accounting Information Systems
An effective and efficient accounting information system is based on several basic principles.
These basic principles are as follows (Weygandt et al. 2007: 396).
1. Cost effectiveness. Accounting information systems must be cost effective.
2. Usability level. To be useful, information must be understandable, relevant, reliable, timely,
and accurate.
3. Flexibility. The system must be flexible enough to meet the changes in information requests
that are needed.
The Purpose of Accounting Information Systems
The purpose of the accounting information system is to secure company assets.
1. Produce a variety of information for decision making.
2. Generate information for external parties.
3. Produce information for employee or division performance appraisal.
4. Providing past data for audit purposes
5. Generate information for the preparation and evaluation of company budgets.
6. Produce information needed in planning and control activities.
Benefits of Accounting Information Systems
The accounting information system is designed and implemented basically to provide
information to the company's management. From the results of this accounting information system
will be obtained regarding the information needed for decision making in achieving company goals.
Some of the benefits of accounting information systems are to support routine activities, for
example handling routine operating activities, such as customer orders, shipping goods and services,
conducting billing and receiving payments from consumers.
1. Supporting decisions, for example by knowing which products sell best, management can
decide which products should always be available.
2. Planning and control, for example by having information relating to standard budgets and
costs, then management can compare budgets and actual costs.

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3. Implement internal controls, which include policies, procedures and information systems used
to protect company assets.
Understanding Cash
Cash is a financial statement that shows the effect of a company's operating, financing, and
investment activities on cash flows during a certain accounting period in a way that reconciles the
beginning and ending balances of cash. Cash is also an inflow and outflow of cash or cash equivalent
of Simamora (2012: 176). According to Harahap (2011: 115) cash is money and other securities that
are very smooth which meet the following requirements;
1. At any time can be exchanged into cash
2. The due date is very close
3. Small risk changes in value caused by changes in price levels
Cash Receipts and Disbursements System
The company's cash receipts come from two main sources, namely cash receipts and sales and
cash receipts from accounts receivable or from sales on credit. While cash disbursement of cash
payments within the company is done by check except for small payments, usually carried out through
petty cash funds. Petty cash funds are cash that is provided to pay expenses that are relatively small in
number and are not economical when paid by check.
Cash Receipt Accounting System
In the accounting system of a company's cash receipts it is very important that this aims to
keep the cash coming into the company in accordance with the transactions that occur, the cash receipt
system is explained namely establishing management responsibilities and physical supervision
(Bariadwan 2009: 88).
Cash Receipts System from Cash Sales
The cash receipt system from cash sales requires cash receipts in cash must be immediately
deposited to the Bank in full amount by involving other parties besides the cashier to conduct an
internal check. Cash receipts from cash sales are also made through credit card transactions, which
involve credit card issuing banks in recording cash receipts transactions.
Cash Receipts from Receivables System
The system of cash receipts from accounts receivable in the company comes from cash sales
and cash receipts from the payment of receivables, the source of cash receipts from a company comes
from paying off debts by debtors, where the company's products by sending goods in accordance with
orders received from the buyer and within a certain time the company has a bill to the buyer. Based on
a good internal control structure, the cash receipts system from receivables must guarantee receipt of
cash from corporate debtors, not from employees who are not entitled to receive it, to guarantee the
receipt of cash by the company.
Cash Expenditure Accounting System
The cash disbursement accounting system is divided into two parts, namely the cash
disbursement accounting system with checks and the petty cash funds system.
Accounting System for Cash Expenditures by Check
The accounting system for cash disbursements by check is cash disbursements within a
company made using checks. Cash disbursements are made by check usually because the amount is
relatively large.
Accounting System for Cash Expenditures with Small Cash Funds
Soemarso (2010: 87) Small cash fund expenditures can be held in 2 ways, as follows;
1. Balance fluctuates

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In this system the fluctuating balance in the operation of petty cash funds is carried out as
follows;
a. The formation of a petty cash fund is done by check and recorded by debiting a petty cash
fund account. This petty cash account balance may not change from what has been
previously determined, unless the balance that has been determined is increased or
reduced.
b. Re-issuance of petty cash funds is carried out in an amount as needed and recorded by
debiting the petty cash fund account.
Thus in a fluctuating balance system, the company's cash records cannot be reconciled with
bank records, therefore bank reconciliation is a control tool for company cash records.
2. Impress System
In this system, the implementation of petty cash funds is carried out as follows;
a. Notification of petty cash funds is done by check and recorded by debiting the petty cash
account.
b. Petty cash fund expenditures are not recorded in journals, so they do not credit petty cash
fund accounts, the evidence of petty cash fund expenditures is collected in a temporary
archive held by petty cash fund holders.
c. Refilling of petty cash funds is carried out in the amount of rupiah listed in the collection
of petty cash disbursements, refilling petty cash funds is done by check and recorded by
debiting the expense account and crediting the cash account.
Accounting system
A company needs an accounting system to meet management needs and in making decisions
to enable them to allocate various company resources efficiently and effectively. The accounting
system makes it easy to process accounting data since the data is recorded in documents through
various power sharing systems in a company organization, financial data is processed in various
accounting records until the information is presented in the financial statements. The understanding of
the accounting system itself according to some experts. Including the following;
1. Rudiyanto (2009: 4) accounting system is a system that produces financial reports to interested
parties regarding economic activity.
2. Niswonger (2009: 6) accounting system is a system that provides reports to interested parties
regarding economic activities and company conditions.
3. Mulyadi (2009: 3) defines that the accounting system is an organization of forms, records and
reports that are coordinated in such a way as to provide financial data needed by management
to facilitate company management.
4. Ardiyos (2010: 7) that the accounting system is a profession that uses certain theories,
assumptions about how to act, provisions or rules about how to measure and procedures for
collecting data relating to corporate finance.
From the above understanding it can be concluded that the accounting system is a method and
procedure for recording and reporting financial information provided to companies. The accounting
system requires a process of preparing the next report which will be used as a communication tool for
management needs, both internal and external needs of the company.
III. RESEARCH METHODS
Data Types and Sources
This research was conducted by descriptive method. Descriptive research aims to describe or
describe problems or findings in the field which are then analyzed in accordance with established
indicators.
According to Moh. Nazir that "descriptive method is a method in examining the status of a
group of people, an object, a set of conditions, a system of thought, or a class of events in the present".

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This research was conducted at PT. Multi Prima Mandiri Sukses, located on Jl. Hidup Baru,
Gunung Sahari Permai Complex Block D No. 6, North Jakarta.
The type of data used by researchers in this study is meaningful qualitative data types. This
research is not only data from the documentation but also requires information that supports this
research. Data obtained from interviews with resource persons and supporting documentation in the
form of an overview and organizational structure of PT. Multi Prima Mandiri Sukses and other
supporting documents related to internal control and accounting information systems for cash receipts
and cash disbursements.
Method of collecting data
In this study, the data sources and types of research data are described as follows.
1. Primary Data
Is data that can directly and is presented as a source of research and direct observation on objects
or companies, which are carried out by means of field research through interviews with parties
directly related to the research conducted. Primary data sources used in this study were obtained
from interview techniques, and then will be processed, such as: interviews with the Secretary &
ADM, General Manager, Staff Accounting & Finance. By conducting interviews, information
will be obtained about the accounting information systems cash receipts and disbursements that
exist at PT. Multi Prima Mandiri Sukses.
2. Secondary Data
Data is obtained indirectly or through other sources categorized as secondary data, for example
through company records or records by reading, studying and understanding through other media.
Secondary data sources in this study were obtained from documents, records, reports, as well as
official company files related to cash receipts and disbursements, besides the history of PT. Multi
Prima Mandiri Sukses, PT. Multi Prima Mandiri Sukses in 2018, the organizational structure and
work procedures of PT. Multi Prima Mandiri Sukses, Cash Daily Report and Cash Spending
Report.
Data collection technique
Data collection techniques in this study used observation, interview and documentation
techniques.
1. Observation
Observation in simple terms is the process of researchers in looking at the research situation.
Observations can be done freely and structured. Tools that can be used in observations are
observation sheets, checklists, incident records and others.
Some information obtained from observations are space (place), actors, activities, objects,
actions, events or events, time. The reason researchers conduct observations is to present a realistic
picture of behavior or events, to answer questions, to help understand human behavior, and for
evaluation that is measuring certain aspects of doing feedback on these measurements.
In this study, researchers conducted observations (observation) with the technique of direct
observation or disguised, where with both techniques the researcher can get the results of observation
with more directed and focused so that the information collected becomes more effective.
2. Interview
According to Esterberg (in Sugiyono 2014: 316) An interview is a meeting of two people to
exchange information and ideas through questions and answers, so that meaning can be constructed in
a particular topic.
Interview is the heart of social researchers. If you look at journals in social science, you will
find all social research based on interviews, both standard and deep. Esterberg (in Sugiyono 2014:
317).
In this study, researchers plan to use unstructured or open interviews. Interviews were
conducted with several informants to collect data and validate the data, namely the Secretary and
ADM, General Manager, Accounting & Finance staff regarding elements of the accounting system for

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cash receipts and disbursements at PT. Multi Prima Mandiri Sukses. To assist researchers in
conducting interviews, tools will be used in the form of a list of interview questions and voice
recording devices.
3. Documentation
According to Sugiyono (2014: 326) the document is a record of events that have already
passed. Documents can be in the form of writings, drawings or monumental works of a person.
Documents in the form of writing such as diaries, life histories, criteria, biographies, regulations,
policies.
Documentation is used in research as data collection because it can be used to test, interpret,
even predict. This study uses documents from PT. Multi Prima Mandiri Sukses regarding accounting
information systems for cash receipts and disbursements and the organizational structure and internal
control.
Analysis Techniques
The analysis techniques used in this study are as follows:
1. Studying and understanding the organizational structure of PT. Multi Prima Mandiri Success and
their respective duties and responsibilities.
2. Identifying cash receipts and disbursements procedures by interview, as well as comparing
research findings with supporting theories.
3. Analyzing the accounting information system for cash receipts and disbursements for financial
planning and control.
4. Propose an accounting information system for cash receipts and disbursements.
IV. RESEARCH RESULTS AND DISCUSSION
Overview of Research Objects
The object of this research is PT. Multi Prima Mandiri Sukses. PT. Multi Prima Mandiri
Sukses is one of the Retail Companies Selling Printer Toners & Printer Rentals which has served the
Indonesian people for more than 11 years. The vision of PT. Multi Prima Mandiri Sukses is to become
a leading and trusted retail company in Indonesia. And the mission of PT. Multi Prima Mandiri Sukses
is having values to guide every step of the company, starting from strategic planning, decision making,
to how the company treats customers and other stakeholders.
Organizational Structure
The organizational structure is an arrangement and relationship between each section and the
position that exists in an organization or company in carrying out operational activities to achieve the
expected and desired goals. The organizational structure of PT Multi Prima Mandiri Sukses :

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Accounting Information System for Cash Receipts
The accounting information system is the arrangement of various documents, communication
tools, implementing staff, and various reports designed to transform financial data into financial
information that is needed by management or who needs it. In accounting information systems there
are several characteristics that make information useful and meaningful to decision makers, which are
relevant, reliable, complete, timely, understandable and verifiable. Cash Receipts Accounting System
is a transaction record that is made to carry out the activities of receiving money that is used for
general corporate activities continuously while the company is still operating.
Based on the results of this study it can be concluded that the company PT. Multi Prima
Mandiri Sukses has an inaccurate receipt and disbursement procedure, so there are often disputes over
the recording of cash receipts and disbursements. On receipt of the cash, the problem that arises is the
absence of a receipt or memorandum stating that the customer has paid the bill. The only way
accounting staff can ensure cash receipts from customer payments is by one by one checking receipts
through the company's account. The consequences that might arise from the current system
deficiencies will have an impact on the company as a whole because the system is not running
optimally.
Accounting Information System for Cash Expenditures
An accounting information system is a presentation of information in the form of a framework
or scheme of interrelated procedures compiled in a comprehensive manner so that it can be
coordinated and designed to convert data into information so that it can be used as a decision-making
tool in a company. By using accounting information systems in the company will reduce the level of
fraud and errors in the company's wealth. Cash disbursement accounting information system is an
accounting data processing system used to manage cash, which is the coordination of people, tools and
methods that interact harmoniously to produce accounting information for cash disbursements, so as to
manage its cash liquidity.
Based on the results of this study it can be concluded that the company PT. Multi Prima
Mandiri Sukses has an inaccurate receipt and disbursement procedure, so there are often disputes over
the recording of cash receipts and disbursements. In the cash disbursement it seems that the recording
is still using the conventional way that is recorded in the ledger and cash disbursement list. This
ineffectiveness will later lead to errors in both calculation and input errors.

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Implementation
Based on the application of the proposed accounting information system, there are several
recording features that can overcome weaknesses in the accounting information system at PT Multi
Prima Mandiri Sukses. The advantages of the proposed accounting information system, such as being
able to provide an effective and efficient process in processing financial activities and making it easier
for users.
In accordance with the advantages of the proposed accounting information system,
recommend to PT. Multi Prima Mandiri Sukses to move from an accounting recording system that
uses transaction books to Microsoft access 2013 which will facilitate the input of data on economic
transaction activities in the company. This writing leads to the application of accounting information
systems by implementing the proposed program features so that the manual recording process is not
required.
V. CONCLUSIONS AND SUGGESTIONS
Conclusion
From the results of the research that has been carried out, it can be concluded:
1. There is a difference between the records of financial staff and administrative staff due to the
absence of confirmation for recording so that the information generated is not accurate and
timely.
2. In the cash disbursement book there is a difference in the ending balance of accounting per day
with the amount of money in the company on that day and often losing the documents that are on
the cash disbursement resulting in inaccurate financial information.
3. Physical calculations of cash balances have never been audited in the cash receipts and
disbursements accounting information system.
Suggestion
After conducting research, suggestions that can be given to companies and further researchers
are:
1. The company should implement a design that is done in coordination with IT to implement all
databases and designs that have been created using Microsoft access 2013.
2. Adding employees to eliminate the dual work done by the administration so as to improve the
quality of administrative performance in terms of work in accordance with the authority given.
3. For further researchers can develop this research with more complex and more detailed
accounting information systems for cash receipts and disbursements to different companies in
order to provide different insights and can be useful for all.

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