EFEKTIVITAS PENGGUNAAN SINGLE ACCOUNT PADA SISTEM INFORMASI AKUNTANSI PEMBAYARAN KAS KEPADA VENDOR PADA PT PLN (Persero) PEMBANGKITAN KOTA PALEMBANG

GINTING, RIO NATANAEL and Aryanto, Aryanto (2014) EFEKTIVITAS PENGGUNAAN SINGLE ACCOUNT PADA SISTEM INFORMASI AKUNTANSI PEMBAYARAN KAS KEPADA VENDOR PADA PT PLN (Persero) PEMBANGKITAN KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to: 1 Assessing the implementation of the use of a single account in the accounting information system of cash payments to the vendor; 2 To determine excellence and weaknesses of the effectiveness of a single application of the accounting information system accounts on a cash payment to the vendor at PT PLN (Persero) Generation of Palembang. This study used a qualitative descriptive method, in which the authors wanted to know whether the system is being used in accordance with the procedures and objectives of the company. The results of this study indicate that the company previously used a system where the use of multiple accounts of this system of constraints which enterprise to face some problems late payments and low balances of cash reserves, the use of a single account in the accounting information system of cash payments to vendors more effectively and efficiently compared to using the system long that multiple accounts. Single system account known as the Treasury Single Account (TSA) with the mechanism of the system Zero Balance Account (ZBA) is more effective and efficient because of the opportunity cost can optimize the balance settles and unused, and can reduce the idle cash balances. Advantages of the Treasury Single Account (TSA) is the company's cash management becomes more transparent as the company's cash account are only on 1 (one) account, all of the company's cash deposited back to the center to avoid the misuse of cash and further support the company's performance in the company know the ending balance. Future studies are expected to be able to do the innovation of the use of accounting information Systems in both the company's cash receipts and expenditures, so that the performance and obligations of the company in serving the society to take up and better again.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: single account, accounting information systems, multiple accounts, the Treasury Single Account, Zero Balance Account, and the opportunity cost of idle cash balances
Subjects: H Social Sciences > HG Finance > HG1655 Acceptances
H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 10 Feb 2021 05:03
Last Modified: 10 Feb 2021 05:03
URI: http://repository.unsri.ac.id/id/eprint/42566

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