Senin, 03 Agustus 2015

ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM CASH RECEIPTS IN SD ISLAM PONDOK DUTA


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.




          Diagram of Level 1 Process 1
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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