ANALISIS SISTEM INFORMASI AKUNTANSI PENGELOLAAN KAS PADA PT. BOSOWA BERLIAN MOTOR MANADO

Abstract

This research aims to analyze the suitability of implementing a cash management accounting information system based on Mulyadi's theory and COSO. This is to ensure that the company's vision, mission, and objectives are fully realized and to support the effectiveness of the internal control system. The study employs a descriptive qualitative method, utilizing both primary and secondary data sources. Data collection techniques included interviews, observation, and documentation. Research findings indicate that the implementation of the cash management accounting information system at PT Bosowa Berlian Motor Manado is not yet fully compliant. Several areas were identified as needing improvement to ensure that the relevant elements align with standard accounting information system practices. Broadly, the issues stem from a lack of human resources, human error, and a sub-optimal application system. In conclusion, the company needs to address these inconsistencies to optimize its activities. Recommendations include expanding recruitment, improving inter-party coordination, emphasizing work meticulousness to minimize errors, and the importance of gathering employee input so that central IT can refine the sub-optimal system.