ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V

Authors

  • Mutiara Rachma Ardhiani Universitas PGRI Adi Buana, Surabaya Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Indonesia
  • Yuni Sukandani Universitas PGRI Adi Buana Surabaya, Indonesia
  • Siti Istikhoroh Universitas PGRI Adi Buana Surabaya, Indonesia
  • Yurida Sasmita Universitas PGRI Adi Buana Surabaya, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v4i03.1275

Abstract

This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.

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Published

2020-09-23

How to Cite

Ardhiani, M. R., Sukandani, Y., Istikhoroh, S., & Sasmita, Y. (2020). ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). https://doi.org/10.29040/ijebar.v4i03.1275

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