ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENERIMAAN KAS PADA PT APP PROPERTI MALANG

Cash receipt is a crucial aspect of a property company's operations, affecting liquidity and asset control. An effective cash receipt accounting information system (AIS) is necessary to ensure adequate internal control and prevent the risk of errors and fraud. This research aims to analyze the application of the cash receipt accounting information system at PT. APP Property Malang and evaluate the effectiveness of its existing internal controls by comparing them to theory. The research method used is descriptive qualitative. Data collection techniques were carried out through interviews, observation, and documentation to map existing system procedures, identify the documents used, and the related functions. The results of the study indicate that the cash receipt accounting information system at PT. APP Property Malang is not yet fully effective. Significant internal control weaknesses were found, namely the merging of functions (lack of segregation of duties) between the cash function and the accounting function. Both functions are carried out by the same department, the Finance Department. Furthermore, an independent internal audit (examiner) function to conduct supervision and periodic bank reconciliations has not been established. These weaknesses result in an unstructured cash receipt procedure that is vulnerable to risks. This study provides recommendations for improvement in the form of a proposed new procedure flowchart and the implementation of strict segregation of duties to strengthen the company's internal control.