Analisis Efektivitas Sistem Informasi Akuntansi Penerimaan Kas pada Bank Pengkreditan Rakyat

Abstract

In the constantly evolving digital era, accounting information systems also face various challenges and new opportunities. The speed and accuracy of information are becoming increasingly important, requiring companies to invest in the appropriate technology and train their employees to optimize the use of accounting information systems. This research aims to analyze and determine the effectiveness of the cash receipt accounting information system at Bank Pengkreditan Rakyat Lopok Ganda Sumbawa. This is a qualitative study, and the researcher gathered data through observation, interviews, and documentation. The results of this study indicate that the cash receipt accounting information system at Bank Pengkreditan Rakyat Lopok Ganda Sumbawa has been implemented quite well. This is because the system follows the operational standards set by the Financial Services Authority. Additionally, the effectiveness of the cash receipt accounting information system, based on Mardiasmo's theory with two indicators, namely results and objectives, is also considered effective. This can be seen from the research findings, which show that the system used achieves its goals and is close to its targets.