Analisis Sistem Akuntansi Penerimaan Kas Koperasi Tri Daya Guna Kejaksaan Negeri Gresik

The purpose of the cooperative is to prosper the members of the cooperative. To achieve this goal, good systems and procedures are needed. Cash receipt systems and procedures are one that supports cooperative activities to realize cooperative goals. This is due to the fact that most of the cooperative's activities are related to cash receipts. Judging from its characteristics, cash is a tool that is easily misused so it is very vulnerable to problems caused by irresponsible parties. Therefore, cooperatives must use elements of systems and procedures for cash receipts, namely internal control when carrying out operational activities on each task so that they are able to provide supervision to create effective performance. The purpose of this study was to determine the effectiveness of the cash receipt system and procedure run by the Tri Daya Guna Cooperative. The problem-solving method is to describe each element contained in the cash receipt system and procedure, analyze the elements of the cash receipt system and procedure, conduct an evaluation and provide alternatives to deficiencies that may be found. Based on observations field and interviews with related parties, it is known that there are procedures that are quite good for carrying out cooperative operations. However, there are several systems that are not suitable, including the non-use of transaction documents, which can be overcome by starting to use simple transaction documents as evidence of transactions that occur, not doing this accounting recording can be overcome by compiling accounting records such as journals to record every transaction that occurs, and the absence of good internal control can be overcome by separating the functions of each task carried out. Keywords: Cash receipt systems and procedures, cash, cooperative