Analisis Sistem Informasi Akuntansi Penerimaan Kas pada Penjualan E-Commerce Studi Kasus pada Toko Laptopssd.id Malang

This study analyzes the implementation of the cash receipt accounting information system used to record cash inflows from e-commerce sales at Laptopssd.id Malang and evaluates the effectiveness and efficiency of the system. The research applies a descriptive qualitative approach with a case study method. Data were collected through interviews with the owner and cashier, supported by documentation such as e-commerce sales notes, platform fund-disbursement evidence, cash receipt reports, sales records, and income statements generated by Final Ritel software.
The analysis focuses on input, process, and output aspects and relates them to the concept of a cash receipt accounting information system. The findings show that Final Ritel supports sales recording, cash receipt recording, report preparation, and the provision of information for business decisions. However, the system is not yet fully optimal because the owner and cashier still perform overlapping functions, e-commerce cash receipts are recorded only after funds are released by the platform, and order notification as well as shipping receipt printing have not been fully integrated into Final Ritel. Therefore, system improvement should focus on clearer task separation, integration between e-commerce sales processes and cash receipt recording, and the prioritization of platforms with faster fund settlement.