ANALYSISONACCOUNTINGINFORMATIONSYSTEMOF PAYMENTSANDCASHRECEIPTSONSAVINGANDLOANUNIT OFKARYAMAJUPGRICOOPERATIVE BENAISUBDISTRICTKUANTANSINGINGIREGENCY

Abstract

This study was held at Karya Maju PGRI Cooperative of Benai sub district – Kuantan Singingi regency. The study aims to investigate the implementation of accounting information system of payments and cash receipts on saving and loan unit of Karya Maju PGRI Cooperative. Comparative-descriptive method was carried out on this study. Further, this study contained Secondary and primary data. Data analysis technique used in this study is through comparing between the literature study of Mulyadi and accounting information system of payments and cash receipts of Karya Maju PGRI Cooperative.The result of the study shows that implementation of accounting information system ofpayments and cash receipts of KaryaMaju PGRI are not accordance with the literature study of Mulyadi. The findings are documents, notes and procedures used are not sufficient. Moreover, the accounting information system of payments and cash receipts made by KaryaMajuPGRI has been applied effectively.