ANALISIS PELAKSANAAN SISTEM INFORMASI AKUNTANSI PENJUALAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT IRON BIRD LOGISTICS SURABAYAANALISIS PELAKSANAAN SISTEM INFORMASI AKUNTANSI PENJUALAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT IRON BIRD LOGIS
DOI:
https://doi.org/10.55606/jsr.v1i2.967Keywords:
Accounting information systems, credit sales, internal control systemsAbstract
This study aims to analyze how credit sales accounting information systems in an effort to improve the internal control system at PT Iron Bird Logistics'.
Data collection techniques used are interviews, documentation, and observation. the steps taken to achieve the objectives of this study are identification of credit sales accounting information systems, analysis of the procedures that make up the credit sales accounting information system, analyzing the flowchart of existing credit sales accounting information systems in the company, flowchart recommendations for companies
The results showed that the weakness of PT Iron Bird Logistics' credit sales system was in the credit function section, the lack of searching for information about customer credit status. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.
References
Agustini Maulid Dia, Yuni Sukandani, Mutiara Rachma Ardhiani, 2022. Analisis sistem informasi akuntansi penjualan kredit untuk meningkatkan pengendalian intern. Journal of Sustainability Business Research, 3 (1).
Kholidah Nur Diana, Dini Widyawati, 2017. Penerapan Sistem Informasi Akuntansi Penjualan Dalam Upaya Meningkatkan Pengendalian Internal. Jurnal Ilmu dan Riset Akuntansi, 6 (9).
Marshall B Romney, Paul John Steinbart, 2015, Sistem informasi akuntansi edisi 13, Salemba Empat, Jakarta
Marshall B. Romney dan Paul John Steinbart. 2018. Sistem Informasi Akuntansi: Accounting Information Systems (Edisi 14), Pearson
Mulyadi. (2016). Sistem Informasi Akuntansi. Jakarta: Salemba Empat
Nugroho Mulyanto, Erni Widajanti, Slamet Riyadi. 2022, Sustainability Of Competiti Ve Advantage Based On Supply Chain Management, Information Technology Capability, Innovation, And Culture Of Managers Of Small And Medium Culinary Businesses In Surakarta. Journal Modern
Putri Anggun Utomo, Erna Puspita, Sugeng, 2022. Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Untuk Meningkatkan Pengendalian Internal Di Ud Project Potkediri. Seminar Nasional Manajemen, Ekonomi dan Akuntasi Fakultas Ekonomi dan Bisnis UNP Kediri.
Priyandani Lilin Desi, 2017, Analisis Sistem Informasi Akuntansi Penjualan Dalam Upaya Peningkatan Pengendalian Internal Pada Wonorejo Hotel Dan Resort Tulungagung. Artikel Skripsi Universitas Nusantara PGRI Kediri, 01 (10).
Sari Permata Deviska, Arief Rachman, Ali Rasyidi, 2016. Analisis Dan Desain Sistem Informasi Akuntansi Penjualan Dalam Meningkatkan Pengendalian Intern Di Perusahaan Pt.Liang Chi Surabaya.
