Analisis Sistem Informasi Penjualan dan Penerimaan Kas Pada UD BIntang Mas

This study aims to analyze the sales and cash receipts accounting information system implemented at UD Bintang Mas and to propose system improvements to strengthen internal control. This research uses a qualitative approach with a case study method. Data were collected through interviews and documentation related to sales processes, cash receipts, and financial transaction records. The results indicate that the sales and cash receipts information system at UD Bintang Mas is still manual, transaction recording is not well structured, functional separation is unclear, and internal control relies heavily on the owner’s supervision. These conditions potentially lead to recording errors and difficulties in cash monitoring. Therefore, this study proposes system improvements in the form of simple but consistent sales and cash receipts recording, orderly use of supporting documents, and functional role separation without increasing organizational complexity. The proposed system is expected to improve the reliability of financial information, strengthen internal control, and support managerial decision-making.