THE EFFECT OF CASH RECEIPT ACCOUNTING INFORMATION SYSTEM ON CASH INTERNAL CONTROL AT SMP IT QORDOVA BANDUNG DISTRICT PERIOD 2019-2024

Abstract

SMP IT Qordova is a private educational institution that faces challenges in cash management, especially due to semi-manual recording that is prone to errors and delays in reporting. This study aims to analyse the effect of accounting information system (AIS) of cash receipts on internal control of cash at SMP IT Qordova in the 2019-2024 period. The method used is a quantitative approach with the Rank Spearman correlation analysis technique. The results showed a strong and significant relationship between AIS of cash receipts and cash internal control (r = 0.742; Sig. = 0.006), with human resource competence as the most dominant sub-variable (r = 0.765; Sig. = 0.005). The findings indicate that improving the recording system and human resource capacity can strengthen school cash control.