Analisis Prosedur dan Pengendalian Pengeluaran Kas dalam Sistem Informasi Akuntansi CV. Budi Karya Teknologi

Mulyani Rizki

Authors

Mulyani Rizki Lambung Mangkurat University Author

Abstract

This study is motivated by the limited research on cash disbursement control procedures within the framework of accounting information systems (AIS), despite its significant impact on financial integrity and operational efficiency in small and medium-sized enterprises (SMEs). The study aims to analyze the procedures and evaluate the effectiveness of internal control mechanisms applied to cash disbursements through the AIS of CV. Budi Karya Teknologi. The research adopts a qualitative case study design, with a sample of one company selected through purposive sampling. Data was collected using structured interviews, document analysis, and direct observation, and analyzed through thematic content analysis. The findings reveal several procedural weaknesses, such as inadequate segregation of duties, lack of transaction authorization, and insufficient supporting documentation. These shortcomings challenge the reliability of financial records and expose the company to potential risks of fraud and inefficiency. The study concludes that strengthening internal control procedures—particularly in areas of approval, documentation, and role separation—is critical for maintaining accountability in financial operations. The implications encompass theoretical contributions, such as reinforcing the importance of contextual AIS implementation in SMEs, and practical recommendations for business owners to improve financial governance by adopting more structured, transparent, and accountable systems. Additionally, this study identifies future research opportunities on the digital transformation of AIS and its effect on cash flow integrity in growing enterprises.

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