ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PENERIMAAN KAS PADA AKADEMI TEKNIK RADIODIAGNOSTIK DAN RADIOTERAPI (ATRO) MUHAMMADIYAH MAKASSAR

Abstract

Nowdays, the development of education in Indonesia has led to quality competition. Public and private professional educational institutions are competing to provide excellent service to produce great alumnae. Although educational institutions is part of organizations which is not looking for profit, however recording and financial reporting are still very needed in the approval and fostering consumer confidence for high school students or even university students. This research aims to find out the cash receipt and internal control information systems at the Radio diagnostic Engineering and Radiotherapy Academy (ATRO) Muhammadiyah of Makassar. The research method used was descriptive method. The results of the research showed that the accounting information system for cash receipts at the Radiodiagnostic Engineering and Radiotherapy Academy (ATRO) Muhammadiyah of Makassar is still weak because there was not a clear distribution in the authorization system and the receipt and recording of cash receipts is carried out directly in campus. It is also known that all the criteria in the internal arrangements for cash receipts are organizational structures, authority systems and recording procedures and practices that are not fulfilled.