The Effectiveness of the Accounting Information System for Sales and Cash Receipts in Enhancing Internal Control: A Case Study of CV. House of Jesho, Semarang, Indonesia 28 11
Keywords:
Accounting Information System; Internal Control; Cash Receipts; Sales; Segregation of Duties.Abstract
This study aims to critically evaluate the effectiveness of the accounting information system for sales and cash receipts in enhancing internal control mechanisms at CV. House of Jesho, located in Semarang, Indonesia. Employing a qualitative case study methodology, empirical data were systematically gathered through in-depth interviews with six key personnel, direct field observations, and comprehensive documentation analysis. To ensure the robustness and credibility of the findings, the research utilized both source and methodological triangulation. The findings reveal substantive vulnerabilities within the current system, predominantly concerning the inadequate segregation of duties; specifically, sales personnel are concurrently responsible for processing transactions and collecting cash payments. Furthermore, the study identifies that the utilization of manually prepared sales documents and the absence of rigorous independent verification for cash receipts significantly elevate the risks of recording errors, financial discrepancies, and potential misappropriation of company assets. Consequently, this study recommends strategic interventions, emphasizing the strict separation of sales and cash receipt functions, the implementation of prenumbered transactional documents, and the execution of periodic financial reconciliations. By adopting these structural improvements, the organization can substantially enhance the reliability, operational efficiency, and overall effectiveness of its accounting information system, thereby mitigating prospective financial risks.
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