ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERN
Abstract views: 1485
DOI:
https://doi.org/10.36456/jsbr.v3i1.5377
Keywords:
Accounting Informasition Systems, Credit Sales, Internal ControlAbstract
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.
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