ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA KOPERASI SIMPAN PINJAM ARGO NIAGA INDONESIA (KANINDO SYARIAH) MALANG

This study discusses to analyze the accounting information system of cash receipts and issuance at the KANINDO Syariah Malang Savings and Loan Cooperative. This type of research is descriptive research. The data used in this study are primary and secondary. The data analysis technique used is the analysis of inputs, processes, and outputs. Input analysis is done by analyzing documents or forms that are input whether it is in accordance with internal handling. Process analysis is carried out by analyzing the part involved doing the task according to the job description and implementing the task. Output analysis is done by comparing documents that are outputs that are in accordance with supporting evidence. Based on the results of the study it can be concluded that the accounting information system of cash receipts and expenditures of KANINDO Syariah Malang Savings and Loans Cooperative has been going well, proven by the existing system that can provide the information needed. But there are still some weaknesses in this system, namely the existence of multiple tasks in the cashier and bookkeeping section, there is no position rotation, and the cooperative still uses manuals in several activities