Accounting Information System Design: Cash Inflow at Islamic Boarding School

نویسندگان

چکیده

This qualitative research aims to determine how the design of cash inflow accounting information system (AIS) in Sabilurrosyad Islamic boarding school Malang. Semi-structured interviews, FGD and documents were used answer question. It was found that control environment, risk understanding, communication monitoring this still not good. The AIS is done by drafting receipt form, which internal evidence needed support external evidence. Evidence first note also designed form a book written manually at each cash-in transaction. Flowchart consists flowchart procedure for receiving donations, payment SPP instalments building instalments. recommendation transactions occur can be clarified recorded an orderly manner forms records exist. There separation duties between cashier department as well purchasing warehouse parts. organizational activities need improved with approval principals non-routine expenditures.

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ژورنال

عنوان ژورنال: Jurnal AKSI (Akuntansi dan Sistem Informasi)

سال: 2022

ISSN: ['2528-6145', '2541-3198']

DOI: https://doi.org/10.32486/aksi.v7i2.272