The Role Of The Cash Receipt and Expenditure Accounting System In Supporting Internal Control at Savings and Loan Cooperatives
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Abstract
Qualitative descriptive research is used in this study. to understand the function of the accounting system in internal control and the accounting system for cash receipts and disbursements. The type of data used is secondary data from books, company documents, transaction evidence, research journals, and other literature sources which form the basis of the theory of accounting information systems, cash receipts and disbursements cycles, as well as primary data from interviews with direct observation or observation in the field. The results of this study show: 1) The cash receipt accounting system shows that KSP Karya Samaturu Baubau Branch is successful in attracting and managing funds from various sources, and that the strategies applied in sales and fundraising are effective. To ensure the cooperative continues to be on track in meeting its operational and financial objectives, this performance review is essential. 2) The cash expenditure accounting system at Karya Samaturu Saving and Loan Cooperative (KSP) Baubau Branch is classified as good. The cash expenditure accounting system at KSP Karya Samaturu Baubau Branch is designed to support effective financial management by covering various types of operational and administrative costs. 3) The accounting system for cash receipts and disbursements at KSP Karya Samaturu Baubau Branch has a very important role in supporting internal control and maintaining the financial integrity of the cooperative. With accurate records, regular supervision, access control, and clear policies, cooperatives can minimize the risk of fraud and ensure that all transactions are carried out with transparency and accountability. The implementation of an integrated accounting system and good internal controls will improve the efficiency of cash management and support the success of KSP operations.