SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA LAZISMU KOTA MALANG

This study aims to explain the accounting information system cash receipts and disbursements in LAZISMU Malang. This study uses qualitative methods by making observations field and look at company data to see the effectiveness of implementation in accounting information systems used by company. The results of the study indicate that the application of information systems accounting for cash receipts and disbursements in LAZISMU Malang still have weaknesses and shortcomings. It can be seen that the officials do not have an authorization to carry out a transaction and the finding of differences and deviations account in the cash recording and storage section. The implementation of the cash management system which is not accordant with the existing theory to be a factor of the incomplete of presenting reports or output. Furthermore, report has not been able to explain to the management for solving occuring problems and the result cannot use as company evaluation material