ANALISIS SISTEM INFORMASI AKUNTANSI PIUTANG DAN PENERIMAAN KAS PADA CV. INTAN ANUGRAH BERJAYA

This study aims to analyze the accounting information system for accounts receivable and cash receipts at CV. Intan Anugrah Berjaya is located in Sukodono, Sidoarjo. This research uses descriptive qualitative method. The type of data used is primary data, namely the results of interviews with functions directly involved in the activities of receivables and cash receipts at the company, and secondary data, namely by direct documentation of evidence of forms and financial statements used by the company. This research directly analyzes the input, process, output of receivables and cash receipts activities that occur in the company. The results of this study are that because the company is still new, the input used is still simple, in the process that is carried out there are still employees who serve two functions and the output produced is still simple, namely using Microsoft Excel without a supervisory system from the manager so that internal control is carried out. the company is still not good enoug