Analysis of Cash Expenditure Accounting Information Systems to Improve Internal Control Activities at Medan Plus Rehabilitation Center Foundation
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.