Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Guna Meningkatkan Sistem Pengendalian Manajemen Pada Badan Usaha Milik Desa

Abstract

This research is motivated by problems from the management of BUMDes Bamastra. In research on the accounting information system for cash receipts and disbursements in Village-Owned Enterprises in analyzing cash, cash does not have an identity of ownership and is very liquid, so it is easily transferable. By knowing the results of this analysis, corrective or evaluation steps can be taken from the management regarding the cash accounting information system which is very important in supporting the success of the Bamastra Village-Owned Enterprise in Bangsongan Village in carrying out its activities. This research uses quantitative methods. The research data was obtained by survey, interview and documentation methods. From the analysis carried out on developments and deviations from Income and Costs, where all the total income and total costs earned and incurred by BUMDes occur deviations that are detrimental. Where every month the total income and total costs are not stable or some have increased and some have decreased. This means that in preparing the financial statements of cash receipts and disbursements there has not been a good evaluation of BUMDes Bamastra, which has resulted in an ineffective relationship between income and financing. However, if BUMDes makes good improvements by evaluating the results of the analysis carried out, it is possible that in the following month period it will produce management control that is useful for the welfare of BUMDes and its members.