ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS RUMAH SAKIT WAVA HUSADA

This research was conducted with the aim of analyzing the application of accounting information systems in improving internal control of cash receipts and disbursements at Wava Husada Hospital. This research uses qualitative research. Data collection in this research was through observation, documentation and interviews. Data analysis techniques include: data collection, data reduction, data verification, and drawing conclusions. The research results show that the Accounting Information System for Cash Receipts and Cash Disbursements at Wava Husada Hospital is good. This can be seen from the relevant sections, documents used, accounting records used, cash receipt and cash disbursement procedures. Wava Husada Hospital's Internal Control System is quite good. This can be seen from the internal control system from Mulyadi's theory which includes Organization, Authorization System and Supporting Documents and Healthy Practices. On the other hand, there are still dual functions, namely the billing function with the receivables function and the receiving function with the goods storage function.