EVALUASI SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS PERUSAHAAN KONSTRUKSI (STUDI KASUS PT. TIRTA SARANA MULIA TECHNOLOGY)

This research aims to evaluate the application of the cash disbursement accounting information system in improving internal control at PT Tirta Sarana Mulia Technology. The object of this research is a cash disbursement accounting information system using qualitative methods. The data sources used in this research are secondary and primary data, as well as data collection methods using observation, documentation, and interviews. The informants who were sources were five employees from PT Tirta Sarana Mulia Technology. The results of this research are that the accounting information system for cash disbursements at PT Tirta Sarana Mulia Technology has been running quite effectively. Keywords : Evaluation, Accounting Information System, Cash Disbursment, Construction, Procedures