Design of Accounting Information Systems of Cash Receiving and Expenditure in Improving Internal Control of Income of Weaving Tie MSME in the District South Central Timor

Abstract

Accounting information systems have an important role for MSME, because accounting information systems together with other information systems provide information needed by management as a basis for decision making. An accounting information system is required to process cash receipts and payments transactions. This research was conducted because it saw the many problems that had occurred in the tenun Ikat MSME accounting information system. The Research Was Conducted At Weaving Tie MSME Bersehati, South Central Timor District. These problems include: 1. MSME do not make documents and only record them in ledgers. 2. MSME never record inventories. 3. The description of the duties and authorities between the owner and employees is not clear. 4. Lack of maximum utilization of the company's computer facilities. With the construction of an Accounting Information System that regulates MSME cash receipts, it is hoped that it can help MSME in carrying out internal control such as division of duties and authority of employees, controlling credit sales by checking customer limits, producing information and reports needed to support decision making. This is to design an Accounting Information System for cash receipts and disbursements at Tenun Ikat MSME in South Central Timor. The research method used is the method of analysis and design methods that use an object-oriented approach. With the design of the Accounting Information System for Cash Receipts and Disbursements, it is hoped that it can be useful for MSME such as providing information that is easier to obtain and more complete, implementing good internal controls, implementing credit limit criteria for each customer and analyzing the age of accounts receivable.