Evaluasi Sistem Informasi Akuntansi Penerimaan Kas guna Meningkatkan Akurasi dan Real-Time Data pada Pengendalian Internal Toko Mayvin Applestuff

Abstract

This study aims to evaluate the cash receipts accounting information system at Mayvin Applestuff Store in order to improve data accuracy, the availability of real-time information, and the effectiveness of internal control. Mayvin Applestuff is a retail business selling Apple electronic products with a high daily transaction volume, so accurate and timely cash recording is essential. This research uses a qualitative descriptive approach, with data collected through observation and documentation of the cash receipts process that runs on the Kasir Pintar Point of Sale (POS) application. Data were analyzed through data collection, data reduction, data presentation, accounting information system procedure analysis, and system recommendations, while internal control was assessed using the COSO framework. The findings show that the applied system has supported automatic transaction recording and faster sales information compared to manual recording, but data accuracy still depends on user input, real-time presentation is not yet fully integrated across all business processes, and internal control still needs improvement in the segregation of duties, transaction authorization, and monitoring. This study produced recommendations in the form of proposed flowcharts for purchasing, sales and cash receipts, inventory management, and reporting and internal control to strengthen system effectiveness. The implication is that system integration can improve the quality of financial information as a basis for managerial decision making.