ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENGELUARAN KAS (STUDI KASUS PADA NANDA SWALAYAN GRESIK)

The purpose of the study was to analyze the accounting information system of purchases and cash expenditures at Nanda Swalayan. The type used in this study is descriptive with qualitative methods. The types of data used are primary data conducted through interviews, and secondary data collected through documentation. Data analysis in this study was conducted by analyzing inputs, processes, outputs in Nanda Swalayan. The results showed that the accounting information system of Nanda Swalayan's purchase and cash expenditures was still not good. This is evidenced by the findings that the cash expenditure accounting information system on Nanda Swalayan is still based on manual, namely recording using books. In the purchase order letter, there is no printed sequence number and no formal letter. There is a position trap carried out by the head of the store who carries out the purchase of trade goods to the supplier, where it should be done by the purchasing function. The warehouse function in this company also performs the function of receiving goods. Both functions are performed by only one person