EVALUASI SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS GUNA MENINGKATKAN PENGENDALIAN INTERNAL PADA KOPERASI (KPRI “Manghayu Sejahtera” Dinas Perhubungan Kota Surabaya)

The purpose of this study was to determine the implementation of the cash receipts accounting information system to improving internal control at the Koperasi Pegawai Republik Indonesia (KPRI) Manghayu Sejahtera Dinas Perhubungan Kota Surabaya. The method used in this study are conduct interviews with employees, managers, cooperative management and do documentation on the research subject. The results of this study indicate that KPRI Manghayu Sejahtera Dinas Perhubungan Kota Surabaya has implemented the implementation of an accounting information system related to improving internal control quite well, this is evidenced by the functional separation of responsibilities in the organizational structure, has a standard recruitment procedure with criteria in accordance with the job description, requires all staff to sign an integrity pact, a credible accounting system with segregation of rights and access rights on the accounting applicatio