Abstract

For companies, cash is an active asset. Since it is liquid, business transactions will terminate in cash. Therefore, management needs to manage it through appropriate bookkeeping to produce reliable cash information for decision making. Besides, it is to secure cash as a company asset and to monitor cash flow over the company's operations. However, manually cash handling at SPBE PT. XYZ Salatiga has caused several problems, among others are improper filing of transaction documents under the desk and possibility of cash fraud due to lack of supervisory over the Administration Section. Hence, the purpose of this study is to analyze and develop an accounting information system for cash using the Codeigniter framework at SPBE PT. XYZ Salatiga. The system development applied the waterfall method. The research result shows that the accounting information system for cash in SPBE PT. XYZ Salatiga has been analyzed and developed based on the company's business process or cash transaction cycle, and the current problems. This system is able to manage and process cash transactions of receipts and disbursements; manage document transactions; and produce cash information for a specific period for decision making. Some company problems related to filing, separating documents and possible loss of documents, as well as the lack of supervisory that allows cash fraud can be dealt with the implementation of this information system. The company's need for an accounting information system for cash has been fulfilled and the objective of internal control to secure cash as an asset can be achieved.