Analisis Efektivitas Sistem Informasi Akuntansi atas Penerimaan dan Pengeluaran Kas pada PT. Perkebunan Nusantara IV (Persero) Medan

Abstract

The purpose of this study was to determine the effectiveness of accounting information systems implemented by the company and to determine the extent of cash receipts and disbursements at PT. This Medan Nusantara Plantation (Persero) Medan. This type of research is descriptive. In this study the population is the Effectiveness of Accounting Information Systems on Cash Receipts and Expenditures at PT. Perkebunan Nusantara IV (persero) Medan and the sample used in this study is Cash Receipts and Expenditures for 2015 and 2016 at PT. Perkebunan Nusantara IV (persero), Medan. The type of data used by researchers in conducting this research are qualitative data and quantitative data. And the data sources used by the authors are the documents needed in this study. Data collection techniques conducted by the author in conducting this research are observations, interviews, and documentation. The analytical method used by the author is a qualitative descriptive research method. The results of the study show that the treatment of accounting information systems has been carried out effectively in the context of Cash Receipts and Expenditures.