Hapsari Widayani, 23211213
Department of Accounting,
Faculty of Economics, Gunadarma
University
hwidayani@gmail.com
ABSTRACT
The purpose of
this study are to analyze the processes and procedures of cash receipt system, design
an accounting information system for cash receipts, and analyze the internal
control system at this school. This study use a case study approach. The
analysis used is qualitative analysis. Methods of data collection are done by
direct observation of the object to SD Islam Pondok Duta to obtain data
according data collection techniques. The data used is primary data obtained
directly from the school authorities through the interviews, observation, and
documentation which are processed and summarized.
The results of
the study showed that the cash receipt at this school is still using manual
systems. Procedures for cash receipts at this school through the deposit cash. Functions
related to cash receipts are treasurer, accounting, school principal, and
school foundations. Documents used are SPP card, cash receipt, report of cash
receipts made by treasurer, proof of bank deposits, journal of cash receipts
and disbursements bank, ledger, report of cash receipt. Internal control system
in this school still has shortcomings such as do not implement standard
operating procedures (SOP) properly, incomplete design in the form of cash
receipts, deposit the money into the
bank conducted only 3-6 days once in a week, cash receipts documents are used
not too complete, and vulnerable to the new technologies.
Keywords: Accounting Information System, Cash Receipt,
Flowchart, Data Flow Diagram, Entity Relationship Diagram.
INTRODUCTION
In the era of globalization and free trade, the resources are very
precious for the company is an information. With the relevant information,
rapid, timely, and accurate information that reflects the physical condition of
a company participate role is to facilitate, plan, coordinate, and control the
operations of the company. To fulfill the needs
of information to outsiders or the parties to the company, was composed of a
system called the accounting system. One of the accounting system used by a company
is cash receipts system. This system handles the receipt that occurs regularly
at a company. Application of cash receipts system in the company is very
important, consider that cash is volatile assets compared to other assets, so
cash is a payment instrument that is free and always ready for use.
SD Islam Pondok Duta as one of the schools
that cannot be separated from the cash receipts transactions. Cash as a payment
instrument that liquid should be managed properly to avoid abuses over the
cash. Diversion of the cash can be avoided in the presence of an accounting
information system cash receipts which is good. With the information and
internal control systems are satisfactory for cash, then the things that harm
to the company can be avoided or at less can be restricted to a minimum. The
problem faced by this school is the system of accounting information that still
uses manual systems, in fear to manipulate financial data and inaccurate.
Cash receipts system in SD Islam Pondok
Duta obtained from the deposit payment fees, uniforms, building fees, and
donations from parents directly deposited through a bank or directly to the
school treasurer. Prevent misappropriation of cash is necessary to have a good
administration and control that spending money that is not related to the
school can be reduced. Therefore, almost all types of companies may include the
application of good accounting information systems, creating accounting
procedures to prevent practices or abuses that harm to the company. Based on the description above, the purpose of
this research are analyze the processes and procedures of accounting
information system cash receipts in SD Islam Pondok Duta, analyze design of
accounting information systems cash receipts in SD Islam Pondok Duta, and to
find out of internal control systems existing in SD Islam Pondok Duta.
LITERATURE REVIEW
Accounting Information System
One of the management information
systems used in managing the company is accounting information system.
Accounting information system is a collection of resources such as people and
equipment, which is designed to transform the financial data and other data
into information (Bodnar and Hopwood: 2010). According to Marshall B
Romney and Paul John Steinbart (2006: 28), Accounting information Systems is
systems that collect, record, store, and process data to produce information
for a decision.
System
of Cash Receipts
Cash receipts is cash receipt by the company either in the form of cash
or securities that have scharacteristics can be used which is derived from
company transactions and cash sales, settlement of accounts receivable, or
other transactions that may increase of cash to company. Largest source of cash
receipts a trading company comes from cash sales transactions (Mulyadi, 2008:
455).
Internal
Control System
According to Marshall B Romney and Paul
John Steinbart (2006:229) internal control is the plan of organization and
business methods are used to maintain assets, providing accurate and reliable
information, encourage and improve the efficiency of running the organization,
and encourage suitability with established policy.
According Mulyadi (2008:163) internal
control system is includes organizational structure, methods and measures are
coordinated to maintain the wealth of the organization, check the accuracy and
reliability of accounting data, encourage efficient and compliance with
management policies.
From the above definition can be concluded
that internal control is all the procedures with the provisions thoroughly
coordinated in a company to keep the wealth of the organization, check the
accuracy and reliability of accounting data that is not used by people who are
not responsible.
RESEARCH METHODS
Data/Variables Used
·
Primary Data :
The data were obtained by using the method of observation and interviews.
·
Secondary Data :
Secondary data is data obtained from other sources collected for a particular
purpose. The data obtained from the literature and books related to this
undergraduate thesis.
Analytical Tools
Used
To complete this study, author used system
development life cycle (SDLC) for analysis and also use a descriptive analysis
to analyze the problem by describing it through the system flowchart
(flowchart), Data Flow Diagrams (DFD) and Entity Relationship Diagram (ERD) as
an analytical tool that is used and by using Microsoft Visio.
RESULT
AND DISCUSSION
The Function Related of Cash Receipts on SD
Islam Pondok Duta
Accounting information system for cash receipt on SD Islam Pondok Duta
consists of several parts, that are :
1. Treasurer
2. Accounting
3. School
Principle
4. Foundation
The Documents Related of Cash Receipts on
SD Islam Pondok Duta
In the process of cash receipts on SD Islam Pondok Duta using several
documents, among others:
1. SPP
card
2. Cash
receipt
3. Report
of cash receipts made by treasurer
4. Proof
of deposit bank
5. Journal
of cash receipt and disbursements bank
6. Journal
of cash receipt
7. Ledger
8. Report
of cash receipts
Procedures for Cash Receipts on SD Islam
Pondok Duta
Procedures for cash receipts on SD Islam Pondok Duta initiated by
students brought cards and depositing tuition fees. The treasurer check card
fees as well as receive and count the amount of money deposited. The next
process is the treasurer made cash receipt as much as 2 copies of which are
white and pink. Treasurer combine all pink of cash receipts to make two sets of
reports of cash receipts from each transaction. Every 2 days treasurer provide
1 set (1 bundle) a pink of cash receipts along with report of cash receipts to
the accounting. Treasurer deposit money into the bank after payment closed. This
deposit is done every 3-6 days depending on transactions per day. Treasurer
must obtain proof of deposit of the bank and submitted to accounting for made
the journal of bank deposits.
The next process is accounting receive cash receipt and check the pink of
cash receipt from treasurer. Accounting make cash receipts journal which the
data comes from a receipt and the report given by the treasurer. Furthermore,
accounting receive proof deposit bank and make a bank deposit jurnal. And then accounting
will prepare a report of cash receipts from the cash receipts journal and bank
deposit. Reports of cash receipts will be submitted to the principal for in
check. Reports of cash receipts that have been made by the accounting submitted
to the principal and examine the report of cash receipts. Having examined the
report is approved and submitted to the foundation. Foundation examined again
to determine whether there is an error or not and will be handed back to the
accounting for corrected and if reports are correct of cash receipts remains
returned to the accounting for archived by date.
Analysis of SD Islam Pondok Duta
·
Analysis
of Process
This school still using manual system. The
risks are occur of recording error and takes a relatively long times to make
the report of cash receipt. Control of this risk is start using accounting
software such as MYOB, MAS, Accurate, or Zahir.
·
Analysis
of Function
In this school all relevant parts of the cash receipts
are already carrying out their work properly and in accordance with existing
procedures. The absence of a double job and organizational structures that
separate the functional responsibility explicitly create a function or related
parts are not experiencing significant problems.
·
Analysis
of Documents
Documents used by Islamic SD Islam Pondok Duta in cash
receipts system are cash receipts, report of cash receipts made by treasurer,
proof of the bank deposits, journal of deposit bank, cash receipts journal,
ledger, report of cash receipts. There are shortcomings such as lack of
numbers/codes of cash receipts, there is no identification numbers of students
in cash receipts, there are no maps document, and report of cash receipt is
made only one copy. The risks are the treasurer and accounting difficult to
looking up the data in case of loss, is not detected when the presence of
double numbering, and if the report of cash receipts missing school certainly
does not has back up data. These risks can be minimized by completing the document
with number/code a cash receipts, identification numbers of students, create
map of documents as a place to put the documents relating the activities of
cash receipts.
·
Analysis
of Procedures
The procedures of making cash receipts in current system
only consist of 2 copies. White (original) for students and pink for
accounting, deposit money into the bank performed 3-6 days, do not return back
report of cash receipts that have been corrected by accounting, and do not
implement standard operating procedures (SOP) well. The risks are the performance of the treasurer very dependent on
accounting because not having its own document, deposit the money into bank is
done 3-6 days it will lead to the potential for misuse cash made by the
treasurer or the other parties, contained errors return, and employees or students
will often violate school rules. Control of this risks are make as much cash
receipt of 3 copies. White (original) for accounting, green for treasurer to be
kept, and pink for students, deposit money into the bank every day after
payment closed, report back to the foundation to be checked again if there are
errors or entirely correct, and act more decisively against violations that
occur both for employees and students.
·
Analysis
of Recording and Reporting and System Requirements
This school still using the manual systems. On the other hand, recording and
reporting resulted in a good information that reports of cash receipts made
from the collection of cash receipts journal and report of bank deposit. The
risks are occur of recording error and takes a relatively long times to make
the report of cash receipt. Control of this risk is start using accounting
software such as MYOB, MAS, Accurate,or Zahir.
Procedure of Cash
Receipt In The Proposed System
On systems running just made into 2 copies
only. When this occurs, the treasurer does not have a document that should be
kept by this section. Besides the issue of the document, the system runs the
treasurer to deposit money into bank that is done every 3-6 days. Author
propose some improvements, that are making of cash receipt should be made into
3 copies the white (original) to be given to the accounting, green to be
archived by the treasurer, and pink to be given back to the students. In
addition, deposit money into bank also should be done every day after payment
closed to avoid fraud committed by the treasurer such as using the money for
personal purposes.
Another
weakness is an accounting. The running procedure does not require an accounting
to report back to the foundation after improvements the data report of cash
receipts and immediately archive after accounting fix incorrect report of cash
receipts. Authors propose an accounting report back to the foundation
about the data improvements so that when
the data errors can be corrected back. And the last authors proposed that the
filing report of cash receipts are an accounting and foundation.
This section does not get readmission of two sets of report of cash
receipt which have been improved by accounting. The proposed system is the
author made two sets of report of cash receipts. One set of this report was
handed back to the accounting and one sets for foundation.
Data Flow Diagram (DFD)
·
Context
Diagram
Cash receipts in the school system begins with deposit
of tuition fees, registration, payment of uniform by students and then the
students get a cash receipt. The output are list of students, report of cash
receipt by treasurer, and report of cash receipts. All these output will be
submitted and examined by foundation.
·
Zero (0)
Diagram
In first process
students deposit payment of tuition and the output is data of students. Data of
students are stored on file list of student. Second process is process of
making report of cash receipt. This process will produce an output that is
report of cash receipts and stored in a file report of cash receipts. Third
process is process of preparing report of cash receipts that require input such
as file list of students and report of cash receipts made by treasurer. The
output is report of cash receipts and submitted to foundation.
Students deposit
money to the treasurer. The output are money and list of students. This data
stored in database list of students. The next process is the process of making
cash receipts. The output is cash receipt as much as 3 copies. This data stored
in database of cash receipts.
·
Diagram
of Level 1 Process 2
This diagram is an advanced of the level diagram that
carrying data a cash receipt. Then continue the process is data validation
process 1 and process make the report of cash receipts. Process of data
validation 1 which aims to verification of existing data require file report of
cash receipt. Making report of cash receipt needs the file report of cash
receipts that have been validate and produce the report of cash receipt are
forwarded to the next process.
·
Diagram
of Level 1 Process 3
This diagram is an advanced of the diagram level 1 process
2 will be used to process data validation 2. The second validation aims is
report of cash receipt is valid and it will be forwarded to the last process
that is making report of cash receipts. The output is report of cash receipts
and submitted to foundation.
Entity Relationship Diagram (ERD)
·
Process
Payment of School Fees
Input of this process is database of students which do
process payment of school fees. The output of this process is database list of
students. Database of students consist are ID Number, number of attendance, name
of students, gender, class, name of
parents, address, and phone number with primary key is ID Number. Database list
of students consist are ID Number, number of attendance, date of payment, name
of students, gender, class, address, type of payment, and status of payment
with primary key is ID Number.
·
Process of
Making the Cash Receipt
Input this process is list of students from the
previous process because it describes the completeness of making the cash
receipt. The second process must be formed including the data of students, date
of payment, and status of payment. Output this process is cash receipt.
Database list of students consist are ID Number, number of attendance, date of
payment, name of students, gender, class, address, type of payment, and status
of payment with primary key is number of attendance. Database cash receipt
consist are number of cash receipt, date, name of students, ID number, number
of attendance, class, gender, type of payment, and total of payment with
primary key is number of attendance.
·
Process Deposit
the Money Into Bank
The initial entity is cash receipt. Cash receipt
illustrates how many students make a payments and how much the amount of money
received. So that, the treasurer can find out how much money will be deposited
into the bank. The output of this process is proof of deposit bank. Database of
cash receipt consist are number of cash receipt, date, name of students, ID
number, number of attendance, class, gender, type of payment, and total of
payment with primary key is ID Number. Database proof of deposit bank consist
are number of receipt, account number, date, name of account holder, type of
account, name of depositor, address of depositor, description, and total of
payement with primary key is Number of Receipt.
·
Process Making
the Report of Cash Receipts
The initial entity is list of student that illustrates
the completeness of process payment the school fees and making cash receipt.
This process should be formed the data of students and status of payment.
Output of this process is report of cash receipt. Database list of student
consist are ID Number, number of attendance, date of payment, name of the
students, gender, class, address, type of payment, and the status of payment
with primary key is ID Number. Database report of cash receipt consist are the
serial number reports, date, name of students, ID number, class, account code,
description, total of payment, and status of payment with primary key is ID
Number.
Internal Controls
The internal
controls at this school are as follows :
No
|
Elements
of Internal Control Systems
|
Positive
Forms of Activity That Has Been Done
|
Negative
Forms of Activities Internal Control
|
Forms
of Internal Control Has Been Done
|
1
|
Control of Environmental
|
- Recruiting
competent and reliable with minimum bachelor degree (S1) for the main part of
this school.
- Reflects
the division of authority and responsibilities in accordance with the
applicable rules so that there is no duplicate work.
|
- Do
not implement standard operating procedures (SOP) well such as not give
awards to employees who have worked for 20 years, give punishment to educate
students who are late to school or violate school rules, and punish or
relieve from duties if employees dishonest/violate school rules.
|
- Control
over this risk is to act more decisively against violations that occur both
for employees and students and give incentives or promotions for employees
who have worked more than 20 years to appreciate the dedication to this
school.
|
2
|
Control of Activities
|
- Implemented
the authorization of transactions and activities of giving of adequate
visible signatures on important documents
- Restricting
giving permission for employees to use cash.
- Separation
of duties which are already operating effectively.
- Internal
control on cash this school already in good category because until now
unprecedented fraud such as lapping, pilferage, or kitting. This school
upholds the values of honesty so that a small possibility of fraud.
|
- There
are shortcomings such as lack of numbers/codes of cash receipts, there is no
identification numbers of students in cash receipts.
- Deposit
money into a bank only done 3-6 days.
|
- Completing
the document with number/code a cash receipts, identification numbers of
students.
- Depositing
money into the bank every day after payment is closed.
|
3
|
Assesment of Risk
|
-
|
- Cash
receipts system that already exists in this school still uses a manual system.
- Making
cash receipt only 2 copies and report of cash receipts only 1 copy.
- Still
vulnerable to the presence of new technologies
|
- Control
of this risk is start using accounting software such as MYOB, MAS, Accurate,
or Zahir.
- Making
cash receipt as much as 3 copies and report of cash receipt as much as 2
copies.
- Often
do training and seminar for employees to invite someone more expert in the
field of technology.
|
4
|
The Information and Communication
|
Information and communication of this school is good. It
is seen from the report of cash receipts accurate so that the school
management be able make decisions without any problems at high risk.
|
-
|
-
|
5
|
Control of Performance
|
Internal : at the end of the week and the month, school
principal and foundation always monitor the activities of school operations.
External : external monitoring is done by the board of
educatin office and school committees. They will examine the report of cash
receipts.
|
-
|
-
|
CONCLUSION AND SUGGESTION
Based on the discussion of the design of
accounting information system for SD Islam Pondok Duta cash receipt, the author
conclude as follows :
1. Procedures
for cash receipts at this school through the deposit cash. Functions related to
cash receipts are treasurer, accounting, school principal, and foundations.
Documents used are SPP card, cash receipt, report of cash receipts made by
treasurer, proof of bank deposits, journal of cash receipts and disbursements
bank, ledger, report of cash receipt.
Accounting record used is cash receipts journal.
2.
The
system of internal control that already exists in this school has not been
maximum for implementation. The existing control environment in this school has
implemented several things such as recruiting employees who are competent in
their field and have done division of authorization in accordance with the
applicable rules. However, this schools do not implement standard operating
procedures (SOP) properly. Control activities that have been conducted are to
apply the authorization of transactions and activities that are sufficient,
limiting give the permission to use the cash, and the existence of effective
segregation of duties. Control activities are still a shortage of such
incomplete designs in the form of cash receipts and deposit money into banks
conducted only 3-6 days. The school also has several risks such as the system
used is still manual, document use for cash receipts have not been too
complete, and still vulnerable to new technologies. This school has good
information and communication and already have control of performance
internally and externally.
3.
Design
of accounting information system cash receipts at this school are done through
four (4) phases which are describe briefly the procedures for cash receipts
into the flowchart, analyze cash receipts system which has existed,
documentation of cash receipts the system that simpler by using data flow
diagram (DFD), and build a system to describe the database schema using the
entity relationship diagram (ERD).
Limitations
of this study are as follows:
1.
Design
of the accounting information system of cash receipts can only be applied to
the SD Islam Pondok Duta because developed based on interviews and observations
directly with employees and school principal the SD Islam Pondok Duta.
2.
The
development of this system is only limited to the design phase of the database,
not until the implementation and maintenance of the system.
To
improve the weaknesses the design of accounting information system for SD Islam
Pondok Duta cash receipt, the author gives some suggestions as follows:
1. Replace the manual systems with computerized
systems such as using accounting software Zahir, accurate, or MYOB.
2. Depositing money into banks conducted every
day after payment closed in order to minimize the potential for misuse of cash
3. Make a cash receipt document as much as 3
copies and reports of cash receipts as much as 2 copies.
4. Completing a cash receipt document with
number/serial code a cash receipt and identification numbers of students.
5. Provide training and seminar on technology
for all employees of this school.
6. Expected that the accounting information
system of cash receipts are able to developed into the system that is more
efficient, effective, and even better.
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