Abstract
Bali is a famous tourist destination throughout the world, almost every day the island of Bali isvisited by foreign tourists. This causes Ngurah Rai Airport to become one of the busiest airportsin Indonesia. KPPBC TMP Ngurah Rai carries out supervision and services for export andimport activities at Ngurah Rai Airport and must be able to develop effective and efficientreception system procedures. The Accounting Information System, in this case the cash receiptsaccounting system, describes efficient and effective procedures. Analysis between existingtheories and research results in the field shows that the procedures that form the accountinginformation system for the goods import receipt cycle implemented by KPPBC TMP NgurahRai have been running effectively and in accordance with the regulations set regarding thereceipt of imported passenger goods. There is a difference in procedures with a theoreticalbasis because the receipts for imports of goods at KPPBC TMP Ngurah Rai come from servicesprovided while for commercial entities they come from sales of inventory
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