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This study aims to analyze accounting procedures related to cash receipts and disbursements at educational institutions.From several similar empirical studies that have been conducted, some research objects still have problems in recording financial transactions.This research is a descriptive analysis research with a qualitative approach as the data analysis method used.Methods of data collection using the method of open interviews with financial staff from the related research object.Analyze data to determine financial planning and control.As well as proposing an appropriate system design if there are obstacles and deficiencies in the ongoing cash receipt and disbursement procedures.The results of data analysis show that educational institutions have implemented a computer-based Accounting Information System that is directly connected to a system that annually has a budget plan and has met the elements of the Internal Control System.
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