ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERN

 Abstract views: 1485

Authors

  • Maulid Dia Agustini Universitas PGRI Adi Buana Surabaya
  • Yuni Sukandani Universitas PGRI Adi Buana Surabaya
  • Mutiara Rachma Ardhiani Universitas PGRI Adi Buana Surabaya

DOI:

https://doi.org/10.36456/jsbr.v3i1.5377

Keywords:

Accounting Informasition Systems, Credit Sales, Internal Control

Abstract

To find out the application of credit sales accounting information systems in improving internal control at PT. Eloda Mitra Sidoarjo is the goal to be achieved. The research subjects used were sales managers and sales assistant managers at PT. Eloda Mitra. The data collection method uses observation, interviews and documentation. The method used to analyze the data in this research is descriptive qualitative analysis. The results showed that the related functions, related documents and records related to credit sales running at PT. Eloda Mitra were not complete. Lack of related functions, related documents and related records in the credit sales accounting information system will have an impact on credit sales activities. Meanwhile, the internal control implemented by PT. Eloda Mitra is good. Where it is known that there is a strict separation of functions and responsibilities, recording procedures related to credit sales have been carried out and authorized by a competent partyl.

Downloads

Download data is not yet available.

References

Afkar, T., Purwanto, T., Fauziyah, F., Hariawan, F., & Istikhoroh, S. (2021). DESIGN OF MSMEs DEVELOPMENT THROUGH PROFIT SHARING SCHEMES. Jurnal Ilmu Sosial Dan Humaniora, 10(3), 463. https://doi.org/10.23887/jish-undiksha.v10i3.36996

Hayu, R. S., Sulistiyawan, E., & Salim, M. (2021). The Changes of Consumption Behavior in Bengkulu, Indonesia: Case of Purchasing Corona Prevention Products Through Indirect Ditribution Channel. Journal of Distribution Science, 19(11), 27–36. https://doi.org/10.15722/jds.19.11.202111.27

Istikhoroh, S., Moeljadi, Sudarma, M., & Aisjah, S. (2021). Does social media marketing as moderating relationship between intellectual capital and organizational sustainability through university managerial intelligence? (empirical studies at private Universities in East Java). Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1905198

Narayan, S., Purnaningrum, E., & Khawari, B. (2021). Assessing the Financial Implications of COVID-19 Within the SVAR Framework for Some Asian Countries. The Indian Economic Journal, 69(4), 630–654. https://doi.org/10.1177/00194662211036097

Sukestini, E., Fatirul, A. N., & Hartono, H. (2021). Problem Based Learning with ICT Based with Learning Creativity to Improve History Learning Achievement. Mimbar Ilmu, 26(1), 60. https://doi.org/10.23887/mi.v26i1.31486

Widyastuty, A. A. S. A., & Dwiarta, I. M. B. (2021). Perencanaan dan Pengembangan Desa Wisata Kaba – Kaba Berbasis Kearifan Lokal. Jurnal Kawistara, 11(1), 87. https://doi.org/10.22146/kawistara.63535

Downloads

Published

2022-04-05

Issue

Section

Articles