ABSTRACTRifaldi 11141496, (analysis of the accounting information system of Cash Receipt Outpatient Installation in cash at the PROVINCIAL HOSPITAL Pemangkat)Regional general hospitals (HOSPITALS) Pemangkat is a Government owned hospital Regency Sambas are used as a means of supporting the Ministry of health for the community. The purpose of this research is to analyze the accounting information system of reception of cash in outpatient installation in cash in Pemangkat PROVINCIAL HOSPITAL.This research is a descriptive qualitative study, because the study describes the situation, analyze and provide solutions to fix the problems that arise. Method of data collection in this research is the interview, observation and documentation.The results showed that cash receipts accounting information system that runs, ineffective and inefficient because the recording is done using manual systems. So it is recommended to turn the system into a computerized system in order to facilitate the work and shorten the time.Keywords: Cash Acceptance, Outpatient
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