Application of Accounting Information Systems in Cash Receipt and Expenditure Procedures: A Case Study of Medan Health Midwifery Academy

This research aims to analyze the implementation of the accounting information system (AIS) in the cash receipt and expenditure procedures at the Medan Health Midwifery Academy. Cash management is a crucial aspect of maintaining the financial stability of educational institutions, thus an effective, efficient, and reliable system is needed. The research method used is a case study with a qualitative approach. Data was collected through interviews, observations, and documentation of the accounting processes occurring at the academy. The research results indicate that the accounting information system being applied is not yet fully integrated digitally, but it already includes standard procedures for recording cash transactions. There are weaknesses in internal control, especially in transaction verification and documentation that have not been fully digitized. Nevertheless, the finance management has been systematically and consistently recording in accordance with the fundamental principles of accounting. This study recommends the development of an integrated computer-based accounting information system to enhance efficiency, transparency, and accountability in cash management. The proper implementation of AIS is expected to assist academic parties in making faster and more accurate financial decisions.