Implementasi Sistem Informasi Akuntansi Penerimaan Kas Sebagai Upaya Pengendalian Internal Pendapatan Asli Daerah (PAD) di Puskesmas Salimbatu

Abstract

Salimbatu Community Health Center (Puskesmas) plays a crucial role in managing Regional Original Revenue (PAD) through medical service retributions. However, the previous cash receipt management relied on manual and semi-manual recording based on spreadsheets (Excel), which was vulnerable to human error, recording time shifts, and weak segregation of duties. This study aims to design and implement a web-based Cash Receipt Accounting Information System (AIS) as an internal control instrument to secure the PAD. The system was developed using the Waterfall method with the PHP programming language and MySQL database management. The implementation results indicate that the AIS is able to eliminate repetitive data recapitulation procedures (double entry), thereby significantly increasing operational efficiency. As a form of internal control, this system successfully enforces segregation of duties based on access authorization, automatic tariff calculation, recording time cut-off application, and mandatory automatic receipt printing as valid and adequate documents. The implementation of this computerized AIS is proven to be effective in minimizing the risk of PAD leakage through the presentation of accurate, transparent, and real-time verified financial reporting.