EVALUASI SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DANA PROGRAM BANTUAN OPERASIONAL SEKOLAH (BOS) DAN BANTUAN OPERASIONAL PENDIDIKAN (BOP) SEBAGAI PENYEDIA INFORMASI UNTUK PENGENDALIAN INTERNAL PADA SEKOLAH MENENGAH PERTAMA NEGERI (SMP N) 171 JAKARTA [SKRIPSI]
The purpose of this research is to analyze the accounting information system of revenue,
cash in and cash out flow, any accounting information system on revenue, cash in and
outflow and does the accounting information system run effectively as the supplier
information for internal control. The object of this research is the State Junior High School
171 Jakarta, the test is done by give evaluation accounting information system to organize
system, document, internal control system, and the results of the report.
This research use a descriptive qualitative analysis that is implementation of accounting
information system which applied at Junior High School 171 Jakarta and compared to
theories related with accounting information system, so it will obtain the desired results of
this research.
The results of this research shows that accounting information system especially revenue
system, cash inflow, purchasing, and cash outflow are run effectively. It can be seen on
organization chart which have as according to School characteristic, adequate document
and good plan, internal control system and adequate report.
Keyword: Evaluation, Accounting information system, cash in and outflow, revenue
accounting, internal control
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