Abstract :

This study aims to analyze the accounting information system for cash disbursements in enhancing the effectiveness of internal control activities at the Medan Plus Rehabilitation Foundation. Financial management, particularly in cash disbursement, is a crucial aspect in ensuring accountability and operational efficiency within the organization. The current financial recording system, which relies on Microsoft Excel, has several limitations such as a high risk of input errors, absence of audit trails, weak access controls, and delays in financial reporting. This research uses a qualitative approach with descriptive analysis methods. Data collection was conducted through interviews and documentation involving four key respondents in the foundation’s finance department. The results indicate that the current accounting information system for cash disbursement does not fully support optimal internal control activities. Authorization, segregation of duties, supervision, accounting records, access control, and independent verification still require improvement. An integrated and automated accounting information system is needed to enhance transparency, accuracy, and reliability of financial information, as well as to strengthen the overall internal control system.

---

Keywords :

Accounting information system, Cash Disbursement, Internal Control., Rehabilitation Foundation

---

References :

1. Abdillah, G.W. & Arini Sulistyowati. (2022). Kualitas Pelayanan Rehabilitasi Sosial bagi Penyembuhan Korban Penyalahgunaan Narkoba. Jurnal Inovasi Sektor Publik. Vol. 2 No.2. November 2022.
2. Abdurrahman, Fatoni. (2006). Metode Penelitian dan Teknik Penyusunan Skripsi. Jakarta: PT Rinekha Cipta.
3. Anastasia & Lilis Setiawati, (2015). Sistem Informasi Akuntansi, Perancangan Prosesdan Penerapan, Jakarta: Andi.
4. Amalia, M. M., & Siahaan, D. L. (2024). Cash receipts and disbursements accounting information system at an education center. Indonesian Journal of Sustainability Policy and Technology, 2(2), 78–90.
5. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and assurance services: An integrated approach (16th ed.). Pearson.
6. Bani, Saad. (2020). Analisis Sistem Pengendalian Internal Menggunakan Kriteria COSO Pada Siklus Pengeluaran Di Rumah Sakit Badan Layanan Umum. Jurnal Analisis SPI.
7. Dina, Rosmaneliana. 2017. Analisis Pengaruh Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas Terhadap Pengendalian Intern Kas Pada PT Deltamas Surya Indah. “Jurnal Ilmiah Maksitek” Vol. 2 No. 4 Desember 2017.
8. Garien, Wahyu Abdillah. (2021) Kualitas Pelayanan Rehabilitasi Sosial Bagi Penyembuhan Korban Penyalahgunaan Narkoba (Studi Pada Yayasan Rumah Sehat Orbit Surabaya). Other thesis, Universitas Wijaya Putra.
9. Harahap, Seprida Hanum & Surya Sanjaya (2016). “Sistem Akuntansi”. Penerbit: La-Tansa Press.
10. (2015). Sistem Informasi Akuntansi. Sekolah Tinggi Ilmun Manajemen YKPN.
11. Maknunah, Jauharul. (2015). Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pada Lembaga Pendidikan. SMATIKA (STIKI Informatika Jurnal). ISSN : 2087-0256 Vol 05 No.2.
12. 2016. Sistem Informasi Akuntansi. Edisi Keempat. Jakarta: Salemba Empat.
13. Romney, M. B., & Steinbart, P. J. (2018). Accounting Information System. Jakarta: Penerbit Salemba Empat
14. Scarano, J. (2022). Why Using Spreadsheets for Nonprofit Financials Spell Danger. Medium.
15. Sujawerni, V. Wiratna. (2015). Metodologi Penelitian Bisnis dan Ekonomi, 33. Yogyakarta: Pustaka Baru Press.
16. Tiara, Winarni, F. A., & Kantun, S. (2021). Anlisis Sistem Informasi Akuntansi Pengeluaran Kas pada CV Macarindo Berkah Group Jember. Jurnal Pendidikan Ekonomi.
17. (2022). Analisis Pengendalian Sistem Informasi Akuntansi Piutang Tak Tertagih dan Dampaknya Terhadap Laporan Keuangan Pada Bank Sumut KCP Perbaungan. Jurnal Inovasi Penelitian.
18. Voets, Fransiscus Octavianus et.all. 2016. Analisis Sistem Informasi Akuntansi Siklus Penjualan dan Penerimaan Kas Untuk Meningkatkan Pengendalian Intern Pada PT. Sumber Alfaria Triajaya, Tbk (Alfamart) Cabang
19. Zahara, I., Sumayyah, S., Mubarrok, Z., & Syah, M. E. (2024). Analisis sistem pengendalian internal prosedur pengeluaran kas: COSO ICIF 2013. Studi kasus perusahaan konsultan pertambangan migas di Yogyakarta.
20. Zamzami, Faiz. (2021). Sistem Informasi Akuntansi. Gadjah Mada University Press.