ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DALAM MENINGKATKAN SISTEM PENGENDALIAN INTERNAL PADA KLINIK UTAMA MALIKHA TELUK KUANTAN

Abstract

The formulation of the problem in this study is how is the internal control system for cash receipts at the Klinik Utama Malikha Teluk Kuantan? This study aims to determine the internal control system for cash receipts at the Klinik Utama Malikha Teluk Kuantan. This research was conducted at the Klinik Utama Malikha Teluk Kuantan using a qualitative method. There are two sources of data in this study, namely primary and secondary data. Data collection techniques used are observation, interviews and documentation. The data analysis technique used is by comparing the field findings with the theory of cash receipts accounting information systems at the Klinik Utama Malikha Teluk Kuantan.

               The results of this study indicate that the cash receipts accounting information system carried out by the Klinik Utama Malikha Teluk Kuantan is not fully appropriate in improving internal control because there are several shortcomings such as incomplete accounting records and sales procedures at the Klinik Utama Malikha Teluk Kuantan.