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Sistem Akuntansi Pengeluaran Kas Pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Lebak

Saddam Alghifary, Muhammad (2023) Sistem Akuntansi Pengeluaran Kas Pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Lebak. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The writing of this final project aims to find out how the accounting system for issuing cash at the Secretariat of the Regional People's Representative Council of Lebak Regency. The data is collected through documentation, observation and literature, then the data that has been obtained is analyzed by descriptive methods. namely by comparing the actual situation with relevant theories, in order to obtain results related to the cash expenditure accounting system at the Secretariat of the Regional People's Representative Council of Lebak Regency. From the results of the study, a discussion was obtained that in the use of documents for cash expenditures must be distinguished for cash expenditures whose nominal amount is large and the nominal amount is relatively small, problems in the cash expenditure accounting system where the application of the accounting system still uses accounting in writing and all payments are made in cash / cash, this allows fraud in cash expenditures. Based on the results of industrial internships obtained in the field, the cash expenditure accounting system at the Secretariat of the Regional People's Representative Council of Lebak Regency, is in accordance with theory.

Item Type: Thesis (D3)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorPRASADHITA, CHANDRA199003022019031006
Additional Information: Penulisan tugas akhir ini bertujuan untuk mengetahui bagaimanakah sistem akuntansi pengeluarkan kas pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Lebak. Data-data dikumpulkan melalui dokumentasi, observasi dan kepustakaan, selanjutnya data-data yang sudah diperoleh dianlisis dengan metode deskriptif. Yaitu dengan membandingkan keadaan yang sebenarnya dengan teori-teori yang relevan, guna memperoleh hasil yang terkait dengan sistem akuntansi pengeluaran kas pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Lebak. Dari hasil penelitian tersebut diperoleh suatu pembahasan bahwa dalam penggunaan dokumen untuk pengeluaran kas harus dibedakan bagi pengeluaran kas yang jumlah nominalnya besar dan jumlah nominalnya relatif kecil, masalah dalam sistem akuntansi pengeluaran kas dimana penerapan sistem akuntansinya masih menggunakan akuntansi secara tertulis dan semua pembayaran dilakukan secara tunai/cash, hal ini memungkinkan terjadinya kecurangan dalam pengeluaran kas. Berdasarkan hasil magang industri yang diperoleh dilapangan, sistem akuntansi pengeluaran kas pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Lebak sudah sesuai dengan teori.
Uncontrolled Keywords: System, Accounting System, Cash Expenditure Sistem, Sistem Akuntansi, Pengeluaran Kas
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
05-Fakultas Ekonomi dan Bisnis
Depositing User: Muhammad Saddam Alghifary
Date Deposited: 05 Jul 2023 16:39
Last Modified: 05 Jul 2023 16:39
URI: http://eprints.untirta.ac.id/id/eprint/25866

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