Design Of Accounting Information System For Cash Receipts And Disbursements At Tk Abc With Addie Model

Abstract

One way to develop and improve the quality of the service system in kindergarten is by innovating and enhancing the efficiency and effectiveness of cash management, including resources involved in financial management, educational facilities, and infrastructure. Recognizing the importance of systematized activities in an educational institution, the use of accounting information systems is crucial in ensuring precise and accurate fulfillment of information needs. This study aims to propose the application of an accounting information system for the cash receipt and expenditure cycle at TK ABC. A qualitative approach was used in this research. Data was collected through observation, interviews, and documentation. The analysis included an examination of the organizational structure, an analysis of receipt and disbursement documents, and the procedures that have been implemented. The implementation of the accounting information system in managing cash receipts and disbursements at TK ABC has not been effective or adequate. This is evidenced by the fact that several tasks are still performed by only one party, the process of receiving and spending transactions has not been digitized, and internal controls are not optimal. Researchers provided recommendations in the form of Standard Operating Procedures and flowcharts for cash receipts and disbursements at TK ABC, which are expected to help the school improve the effectiveness and accountability of cash receipt and disbursement activities.