Analysis of Acceptance and Cash Expenditure Accounting

Information Systems to Improve Internal Control in LP3I Sidoarjo

Virda Nur Izza

Universitas Negeri Malang

Keywords: accounting information systems, cash acceptance, cash disbursements, internal controls

Abstract: Cash is important in every company transaction. Because cash is the most easily distorted object, given its

nature is the most valuable asset, its small form, can be transferred quickly and needed by everyone.

Usually, cash is easily distorted when cash transactions occur. This study aims to determine the accounting

information system of cash receipts and expenditures and how accounting information systems have been

effective as providers of information in internal control. The object of this research is LP3I Sidoarjo. This

research was conducted by analyzing the accounting information system of cash receipts and expenditures

on internal controls and reports produced. This research uses descriptive qualitative analysis method. The

results showed that the accounting information system of cash receipts and expenditures was effective

because there was sufficient separation of functions, namely between the functions of receiving, storing,

recording and disbursing cash that was separated by providing these functions to different people. it's just

that in cash receipts there is no deposit of cash to the bank by the cashier so that it can result in acts of

misuse of cash.

1 INTRODUCTION

In every profit-oriented and non-profit-oriented

company, cash is the smoothest asset. Cash is the

most active asset for a company compared to other

assets owned by the company. Where almost all

company transactions will eventually affect cash,

whether it involves receipts or cash disbursements.

Cash and cash equivalents are investments that are

highly liquid, are short-term and can quickly be

converted into cash in a certain amount without

having to face the risk of significant changes in

value (Suharli, 2006: 173). According to the

Statement of Financial Accounting Standards, Cash

consists of cash on hand and cash equivalent

accounts are investments that are highly liquid, short

term and which can quickly be made into cash in a

certain amount without facing the risk of significant

changes in value.

A company leader requires several control

policies and procedures to be able to supervise

employees and lead the company. In addition,

company leaders can directly oversee the

transactions that occur. Thus the development of the

company will increase the complexity so that it is

increasingly difficult for management to conduct

supervision of the tasks and all stages of operations

because the transactions that occur more and more

problems and problems that arise increasingly

complex. In dealing with this situation, the leader

needs a special tool in the form of a good accounting

system to keep the company's activities running

smoothly and achieving goals effectively at a cost

that is quite efficient

Sufficient cash inventory, the company will

operate smoothly, especially in cash disbursement

activities which include the purchase of goods and

services, owning assets, paying debts, financing

operations and other activities. In company assets,

cash is both directly and indirectly and is the basis

for measuring and recording all transaction data. In

the presentation of the balance sheet, cash is usually

listed in the first order of estimation which is a

current asset because cash can be used without

requiring a long time.

The accounting information system of cash

receipts and expenditures is an important part of the

accounting cycle used by a company as a means of

supporting operational activities. The existence of

good management of cash receipts and

disbursements will provide convenience in

processing transactions so that a cash receipt and

102

Izza, V.

Analysis of Acceptance and Cash Expenditure Accounting Information Systems to Improve Internal Control in LP3I Sidoarjo.

DOI: 10.5220/0008787301020109

In Proceedings of the 2nd International Research Conference on Economics and Business (IRCEB 2018), pages 102-109

ISBN: 978-989-758-428-2

expenditure system is needed that can facilitate the

flow of information on a transaction. And a

monitoring system is needed for the implementation

of accounting information systems in the form of

supervision of the internal control system. Good

internal control of cash requires adequate procedures

to protect cash receipts and disbursements. The

procedures used to supervise cash can vary from one

company to another. This depends on various

factors, such as the size of the company, number of

employees, cash sources, and so on.

LP3I is an Indonesian Professional Education

and Development Institute in Sidoarjo that cannot be

separated from cash receipts and disbursements

transactions. Monthly student payments are

relatively paid in cash so the company has a very

high cash flow. The movement of cash in and out of

cash occurs rapidly in large volumes. For this

reason, it is necessary to have a mutually supportive

relationship between the cash receipt function and

the cash disbursement function to produce

information needed by the company. In addition,

adequate internal control is also needed for each

cash receipt and expenditure activity.

2 LITERATURE REVIEW

2.1 Accounting Information System

The cash accounting system consists of methods and

records created to identify, collect, analyze, classify,

record and report transactions related to cash during

an accounting period. The cash accounting system is

designed to handle cash receipts and disbursements.

An accounting information system is the

organization of forms, records, and reports that are

coordinated in such a way as to provide financial

information needed by management to facilitate the

management of the company (Mulyadi, 2013: 3).

Baridwan (1998: 6) states: The accounting

information system consists of forms, records,

procedures and tools used to process data regarding

an attempt at an economic error in order to generate

feedback in the form of reports that management is

required to oversee its businesses and other

interested parties such as shareholders, creditors, and

government agencies to assess the results of

operations. From this definition it can be seen that

the accounting information system is a collection of

activities such as recording transactions, classifying,

processing, summarizing, analyzing and reporting

information that is useful for carrying out activities

and objectives of a company.

2.2 Cash Receipt Accounting

Information System

The company's cash receipts come from two main

sources: cash receipts from cash sales and cash

receipts from receivables. (Mulyadi, 2013: 462),

1. Accounting Information System Cash Receipts

from Cash Sales

According to Mulyadi (2013: 470), internal

control elements that should be in the Cash

Receipt Accounting System from cash sales are:

1) Organization

1. The sales function must be separate from

the cash function. The sales function

which is an operating function must be

separated from the cash function which is

a storage function. This separation results

in each cash receipt from cash sales being

carried out by two functions that check

each other.

2. The cash function must be separate from

the accounting function. Based on the

elements of a good internal control

system, the accounting function must be

separated from the operating functions

and storage functions. This is intended to

safeguard the company's wealth and

ensure the accuracy and reliability of

accounting data.

3. Cash sales transactions must be carried

out by sales functions, cash functions,

shipping functions, and accounting

functions. There are no cash sales

transactions that are carried out

completely by only one function. With the

implementation of each cash sale

transaction by various functions, there

will be an internal checking of each of

these functions by other functions.

2) Authorization System and Recording

Procedure

Authorization System and Registration

Procedure in Cash Receipt Accounting

System from cash sales, namely:

1. Receipt of orders from buyers is

authorized by the sales function using the

cash sales invoice form.

2. Cash receipts are authorized by the cash

function by affixing a "paid off" stamp on

the cash sales invoice and attaching the

cash register ribbon to the invoice.

3. Sales with a bank credit card are preceded

by an authorization request from the

credit card issuing bank.

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103

4. The delivery of goods is authorized by the

shipping function by affixing the stamp

"already submitted" on the cash sales

invoice.

5. Recording into accounting records must

be based on source documents attached

with complete supporting documents.

6. Recording into accounting records must

be carried out by employees who are

authorized to do so.

3) Healthy Practices

1. A cash sales invoice numbered is printed

and its use is accounted for by the sales

function.

2. The amount of cash received from cash

sales is fully paid to the bank on the same

day as the cash sales transaction or the

next business day.

3. Calculation of cash balances in the hands

of the cash function periodically and

suddenly by the internal audit function.

2. Accounting System for Receiving Cash from

Receivables

The accounting system for cash receipts from

accounts receivable consists of:

1. Related functions

The accounting system for cash receipts from

receivables has five related functions, namely

(Mulyadi, 2013: 487):

1) Billing function

If the company collects receivables directly

to the debtor through the company collector,

the collection function is responsible for

collecting the debtors of the company based

on the list of billed receivables made by the

accounting function.

2) Cash function

This function is responsible for receiving

checks from the billing function (if cash

receipts from accounts receivable are carried

out through company collectors). The cash

function is responsible for depositing cash

received from various functions immediately

to the bank in full amount.

3) Accounting function

The accounting function is responsible for

recording cash receipts from accounts

receivable into the cash receipts journal and

decreasing receivables into the receivable

card.

4) Internal checker function

In the cash receipt system of accounts

receivable, the internal audit function is

responsible for carrying out the cash

calculation that is in the hands of the cash

function periodically. In addition, the internal

audit function is responsible for conducting

bank reconciliation, to check the accuracy of

cash records held by the accounting function.

2.3 Cash Expenditure Accounting

Information System

2.3.1 Cash Expenditure System with Petty

Cash

Definition of petty cash funds according to Skousen

and Stice (2001: 379), namely the small amount of

cash stored on hand for making various payments.

The petty cash fund system is the company's petty

cash management that is routinely issued to meet the

company's operational needs. Cash disbursement

with cash is done to meet payments with a relatively

small nominal amount.

The related functions in the petty cash fund

system according to Mulyadi (2013: 534) are as

follows:

1. Cash Function

This section is responsible for filling out checks,

requesting authorization for checks and

submitting checks to the petty cash fund holders

when forming and refilling petty cash.

2. Accounting Function

This section is responsible for recording petty

cash expenditures, as well as recording the

formation and replenishment of petty cash funds.

3. Functions of Small Cash Fund Holders

This section is responsible for the storage of

petty cash funds according to the authorization of

the designated official and the request to refill

the petty cash fund.

4. Functions that require cash payments

This section is responsible for the use of petty

cash funds by making evidence of petty cash

disbursements and collecting supporting

documents.

5. Internal Audit Function

This section is responsible for the periodic

calculation of petty cash funds (cash accounts)

and matching their results with cash records.

This section is also responsible for surprise

audits of the balance of the petty cash funds in

the hands of the petty cash fund holders.

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2.4 Cash Internal Control

A company that has run well must always monitor

its activities and results. Management must at all

times carry out continuous checks and analyze

reports and records of where the report was

obtained. Continuous examination and analysis of

reports and records are often referred to as internal

control.

Internal control summarizes the policies,

practices, and procedures used by organizations to

achieve the four main objectives according to James

A. Hall (2001: 150):

1. To maintain company assets

2. To ensure the accuracy and reliability of

accounting records and information

3. To promote the efficiency of the company's

operations

4. To measure compliance with the policies and

procedures established by management elements

of the Internal Control System

According to Mulyadi to create a good internal

control system within the company, there are four

main elements that must be met (Mulyadi, 2013:

164):

1. An organizational structure that separates

functional responsibility explicitly

Organizational structure is a framework

(framework) division of functional responsibility

to organizational units formed to carry out the

main activities of the company. In manufacturing

companies, for example, the main activity is to

produce and sell products. To carry out the main

activities, a production department, marketing

department, and finance and public departments

are formed. These departments are then further

divided into smaller organizational units to carry

out company activities. The division of

functional responsibilities in this organization is

based on the following principles:

1) Operation and storage functions must be

separated from the accounting function.

2) The system of authority and recording

procedures that provide sufficient protection

against wealth, debt, income and costs

3) Healthy practices in carrying out the duties

and functions of each organizational unit

4) Employees whose quality is in accordance

with their responsibilities

3 PREVIOUS RESEARCH

The first research entitled: Accounting Information

Systems Cash Receipts and Expenditures at

Pawnshop Corporation-Medan Regional Office. The

results of the study state that the company has

implemented clear procedures and has good internal

control so that it helps the company in managing its

wealth assets in the form of cash. (Dedek Apriono,

2006).

The second research entitled: Analysis Of

Admission Internal Control Systems And Cash

Expenditure In Pt. Sinar Galesong Prima Branch

Manado. The test results show that the internal

control system of cash receipts has been effective,

contrary to the internal control of cash expenditures.

While the internal control system of cash

expenditures has not been effective, because there

are still elements of internal control in the company

that have not been fully implemented, including the

placement of cashiers who are in one room with

other employees, existing cash in hand and cashier

not insured, bank reconciliation is not carried out by

the internal inspection section, and the check stamp

is held by the check maker, which should be by the

accounting for control. (Rannita Margaretha

Manoppo, 2013).

4 METHODS

4.1 Types of Research

The type of research used is descriptive qualitative,

namely research conducted to obtain actual

information.

4.2 Research Procedure

The research procedures in this research are as

follows:

1. Define and formulate problems.

2. Conducting Literature research that refers to

theories that can be found from other people's

books and other research.

3. Collect data regarding cash receipts and

disbursements.

4. Processing and Presenting Information.

5. Analyze and interpret.

6. Making Conclusions.

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4.3 Data Sources and Data Collection

Methods

Data sources used in this study are primary sources

and secondary sources.

1. Primary Data is the data obtained by direct

means in the form of data obtained directly from

the company through interviews with the branch

manager, head of finance and employees who are

directly related to the object under research.

2. Secondary Data is data collected through

company records and documents and processed

data such as company history, organizational

structure, and other cash receipts and

disbursements documents.

4.4 Method of Collecting Data

Data collection methods in this research are:

1. Interview: The researcher conducts a series of

questions and answers directly to leaders, head of

finance, and other employees related to the

problems discussed.

2. Observation: Researchers make direct

observations of activities within the company.

3. Literature study: Researchers collect data by

reading and studying related theories.

4. Documentation: Researchers record secondary

data to obtain supporting data in this research.

5 RESULTS AND DISCUSSION

5.1 Result

The organizational structure in LP3I

Sidoarjo is Line organization. The use of this

organizational structure is due to the condition of the

company which requires the presence of staff

positions as support for the company's operational

activities. The position of this staff helps Finance,

CandP (Corporate and Placement), Marketing and

Education but does not have the authority to make

decisions that can achieve specific business goals.

While the Lini form appears in the Head of

Marketing section, Head of Education, Head of

Finance and Head of CandP which are located

directly under the head of the Branch Manager.

In relation to accounting information systems for

cash receipts and expenditures, According to the

authors, the organizational structure owned by LP3I

Sidoarjo is good. This can be seen from:

1) Organization.

1. The existence of the firmness of functions and

authority of each individual involved in company

activities. This can be seen from the authority in

signing the receipt of cash evidence and proof of

cash out by the Head of Finance.

2. A good separation of duties. This can be marked

from the separation of duties of cash receipts and

expenses by recording transactions. Separate

cash receipts and expenditure functions to avoid

cash fraud.

3. There is an internal meeting between fields twice

a month to discuss each procedure or activity in

the company whether it has been running well or

not.

2) Authorization System and Recording Procedure

1. Separation of the functions of recording tasks

and the reception function

2. There is a person who is specifically responsible

by signing a proof of cash receipts that are

received by the cashier and authorized by the

head of finance and approved by the manager

3. The company performs cash calculations every

day and the results of the calculations are

recorded in a report on cash calculations

4. All cash receipt transactions are recorded in a

timely manner

5. Head of Finance reports the cash balance to the

Manager every day via SMS Center Finance

6. Management of cash sourced from student

monthly payments is separate from cash

management from other income

7. Doing a backup of cash information data on a

hard drive every week. This is to store company

data.

3) Healthy Practices

1. The physical truth of cash can be checked by

checking the company's cash book which is

closed every day by the cashier. but the cashier

does not deposit money to the bank every day

because the payment counter is open until 9 pm.

2. Perform cash hospitalization at the end of each

month in an orderly manner and physically the

company money is the same as the cash register's

cash balance.

According to the author, the cash expenditure

accounting information system applied by the

company has gone well. Because the company has

established clear procedures and has good internal

control so that the company can manage its wealth

assets in the form of cash. this can be seen from:

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1. Cash Function.

Cash disbursement procedures also use a

number of evidence or forms that have been

designed in such a way as to facilitate their

use where each cash expenditure has

evidence of cash outflows 3. Sheet 1 for

recipients of money, sheet 2 for Accounting

and sheet 3 for financial records. The

evidence used is also made in a simple form

so that it is easy to understand how to use it.

2. Accounting Function.

Separation of cash expenditure functions

and recording functions. Cash expenses

handled by the Cashier and the recording

function is carried out by Accounting and

Head of Finance which are authorized to

authorize any evidence of existing cash

outlays.

3. Functions of Small Cash Fund Holders

Cash disbursements with petty cash

conducted by LP3I Sidoarjo have used a

petty cash fund system that is carried out

using a fluctuating balance system. Petty

cash expenditures are carried out by

sending cash by filling out a request form

for funds by the user of the funds. Each

cash outlay will be recorded as expenses

and petty cash. Replenishing petty cash

funds is carried out in accordance with the

requirements and recorded by debiting petty

cash funds.

4. Functions that require cash payments

Fund users who submit petty cash return the

remaining money and make evidence of

spending petty cash by collecting

supporting documents. Only the head of

each division can apply for petty cash.

5. Internal Audit Function

The section responsible for calculating

petty cash funds periodically and matching

the results of their use with the recording of

cash books, namely head of finance. The

head of finance also conducts a sudden

audit (surprised audit) of the balance of

petty cash funds at the cashier.

The internal control of cash disbursements made

by LP3I Sidoarjo covers two aspects, namely:

1. Control of officers holding cash:

1) Separation of cash disbursement

functions and recording functions. Cash

expenditure is handled by the cashier

and the recording function is carried out

by Accounting

2) The Company establishes Head of

Finance authorized to authorize any

evidence of cash disbursements

2. Control of the physical cash of the

company

1) Every cash disbursement transaction is

recorded using cash out evidence

2) Every cash outlay must be

accompanied by supporting evidence

authorized by the Head of Finance.

5.2 Discussion

Based on the results and by comparing

theories, according to the author, the accounting

information system for cash receipts and distribution

applied by the company has been running well.

Because the company has established clear

procedures and has good internal control so the

company can manage its assets in cash. Internal

control of cash receipts at LP3I Sidoarjo has not

been effective. It is known that company

management has given good attention to cash

receipts by separating accounting functions, billing

functions, and cash receipt functions, authorization

systems, and recording in accordance with internal

control of cash receipts but no daily cash deposits to

banks. this results in acts of misuse of company

funds. while the cash expenditure internal control in

LP3I Sidoarjo has been effective. Organizational

structure, authorization and recording system,

competent employees are in accordance with the

internal control of cash disbursement.

6 CONCLUSION

Judging from the results of research that has been

obtained from LP3I Sidoarjo, the authors can draw

the following conclusions:

1. In the accounting information system of cash

receipts and disbursements, there is an adequate

separation of functions, namely between the

functions of receipt, storage, recording and cash

disbursement separated by giving these functions

to different people

2. Any cash receipts and disbursements prior to the

occurrence must obtain prior approval from the

authorized parties

3. In the implementation of the procedure, every

cash receipt or expenditure uses documents or

forms designed in accordance with the

company's business activities. These documents

or forms are declared valid in their use can be

Analysis of Acceptance and Cash Expenditure Accounting Information Systems to Improve Internal Control in LP3I Sidoarjo

107

used as needed when signed or authorized by the

competent authority

4. There is a physical calculation of the cash

balance made at the end of working hours

5. The internal control system is quite well marked

by the presence of internal meetings between

divisions twice a month to discuss each

procedure or event that is in the company

whether it has been going well or not.

7 SUGGESTION

Based on the results of the research and the

conclusions above, the author would like to give the

following suggestions:

1. The company must make a deposit to the bank

every day for cash receipts obtained by the

company. This is in addition to minimizing the

potential for corruption and cash storage.

2. To maximize the company's operations, Sidoarjo

LP3I must regularly hold job rotations. This is

intended in addition to improving employee

skills and being the main for internal control of

the company.

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