This study aims to determine the implementation of accounting information
system cash receipts from ship repair services at PT. Diving & Shipping Kodja
Bahari (Persero) Shipyard Banjarmasin. The study was conducted from 12
November to 17 November 2017.
In the research using qualitative descriptive data is a method that provides a
systematic description of a state of research by collecting, recording, analyzing data
that has been collected. The data collected in the form of: sentence, image and
flowchart / system. Data collection techniques used in this study are observation,
interview and documentation.
The result of the research is that the company already has an organizational
structure that separates each function. The document used has been made in
duplicate, serial number printed and has been authorized by the authorities. Cash
receipts from reparations services are in accordance with the procedures / systems
that apply But the cash receipt information system is still there is a lack of the
absence of separation of tasks on the accounting department that specifically
handles the receivables and journal sections. While the cash / part of receipt should
be sent to the company account. Because the company implements a non-cash
payment system in accordance with the Directors’ Decree on financial management
mechanisms. All receipt activities, directly received by the Bank. Therefore there is
no cash word in terms of acceptance of the repair service.
Keyword: Accounting Information System, Cash Receipts, Ship Repair Services