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Patut diakui, pembahasan mengenai ajaran iman Gereja tentang Roh Kudus, masih kurang dalam Gereja Katolik. Karena itu, berdasarkan pembaruan hidup dan karya misi Gereja dalam Konsili Vatikan II, segenap umat beriman Kristiani merefleksikan kembali teologi tentang Roh Kudus. Dalam konteks ini, Joseph Kardinal Ratzinger (Paus Benediktus XVI) memberikan kontribusi penting mengenai ajaran iman Gereja universal tentang Roh Kudus. Suatu refleksi pneumatologis yang mengalir dari sumber-sumber iman Gereja sesuai dengan situasi zaman modern ini. Itu berarti karya Roh Kudus dalam sejarah keselamatan yang berpuncak pada misteri Kristus dan Gereja mengungkapkan misteri Allah Tritunggal yang Mahakudus, yaitu Bapa dan Putera dan Roh Kudus.

This study designed a system that is able to assist companies in calculating cash receipts and disbursements. The Accounting Information System for Cash Receipts and Expenditures will be equipped with the use of user log-ins to maintain the level of data security so that not just anyone can misuse the data. The system designed will also be equipped with security of access rights and data storage systems, providing a database using the Visual Basic 6.0 programming language that holds records of cash receipts and disbursements to be a good report, summarizing the process of moving data from ledgers to becoming cash reports flow, and can document each period's report so that it can be grouped properly. The research method used is the Borg and Gall R&D research approach which consists of 10 stages, out of 10 R&D stages the author only conducts the research approach to the 6th stage alone. and monitoring cash flow very well. In addition, it can also produce reports that are precise, accurate and efficient.

This study aims to design an accounting information system for cash flow statements at BKM Gabahan Makmur Semarang. Through the creation of an Accounting Information System for Client Server Based Cash Flow Reports, it is expected to simplify the accounting section to record cash flow data, and to make balance sheets more quickly, which are used by BKM as a management tool for financial activities in BKM Gabahan Makmur Semarang. Where this system uses the Visual Basic 6.0 programming language, Crystal Report for the preparation of reports and Client Server-based, equipped with the distribution of access rights for each user. The research method used is the Borg and Gall R&D research approach which consists of 10 stages. Of the 10 stages of R&D the authors only approach the research up to the 6th stage alone. The results of the research of the accounting information system design of cash flow statements are to make it easier to record cash flows, and to make balance sheets more quickly compared to the manual system used at BKM Gabahan Makmur Semarang. Currently the BKM still uses a manual system in recording cash flow transactions, whereas by implementing an information system will minimize the risk of recording errors, so as to obtain information more quickly and completely.