IMPLEMENTATION OF CASH EXPENDITURE VOUCHER AND CASH RECEIPT VOUCHER RECORDING IN BULOG ACCOUNTING INFORMATION SYSTEM (SIAB)

Abstract

Merdeka Belajar Internship Program is an initiative of the Indonesian government in order to improve the quality of higher education through the application of experiential learning in the world of work. This program provides opportunities for students to be directly involved in professional activities in various industrial sectors, in order to develop practical skills relevant to their field of study. Through this program, students can broaden their horizons, strengthen their competencies, and build useful networks for their future careers. In addition, this internship program also supports Merdeka Belajar's vision, which aims to create graduates who are more prepared and adaptive to the dynamics of the world of work. This study aims to evaluate the impact of implementing Merdeka Belajar Internship Program on improving students' competencies, their readiness to enter the workforce, and their contribution to the development of the industrial sector in Indonesia.

The accounting information system for cash receipts and disbursements requires a good procedure or system that will be in accordance with established management policies. The existence of a defined accounting information system will facilitate performance in management and can prevent the emergence of fraud against cash The purpose of writing this article is to find out an overview of the Recording of Bank Expenditure Vouchers and Cash/Bank Receipt Vouchers in the BULOG Accounting Information System (SIAB) applied to Perum BULOG Banyumas Branch Office.