ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS FOR CASH RECEIPTS AND DISBURSEMENTS AT LAZISMU JEMBER INSTITUTIONS
Keywords:
Accounting Information System, Amil Zakat Institution, keywords, cash receipts, cash disbursementsAbstract
Accounting information system is a series of processes, procedures, and systems that take accounting data from business activities, record them in appropriate records. Amil Zakat Institution is an institution formed by the community that has the task of assisting in the collection, distribution, and utilization of zakat. One of the obligations of amil zakat institutions is the preparation of revenue and expenditure reports. This study aims to determine the application of the information system for the receipt and expenditure of zakat, infaq, and alms funds at the Muhammadiyah Amil Zakat Institution (LazisMu) in Jember. Using an interview method, this study aims to identify the effectiveness and challenges of using the SIM-ZISKA system, which is supported by manual recording through Microsoft Excel. The findings show that SIM-ZISKA plays an important role in reporting cash receipts, but reliance on Microsoft Excel results in difficulties in data alignment and accurate reporting.
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