ANALISIS PENGENDALIAN SISTEM INFORMASI AKUNTANSI
PENJUALAN DAN PENERIMAAN KAS PADA PT SINAR SOSRO
KANTOR PENJULAN SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Maulana, Muhammad Faz’al
Subject
HB Economic Theory
Datestamp
2020-06-03 04:05:06
Abstract :
M Faz'al Maulana (1530611025) Muhammadiyah University of Sukabumi. Analysis of Accounting Information Systems of Sales and Cash Receipts at PT Sinar Sosro Sukabumi Sales Office (Advisor are Mrs. Evi Martaseli, SE, M.Ak. and Mr. H Darmo H Suwiryo, SE, MM) This research was conducted to find out how the Seller Accounting System and Cash Receipts at PT Sinar Sosro Sukabumi Sales Office. The variables used in this study are the Sales Accounting System, and the Cash Receipt System. PT Sinar Sosro Sukabumi sales office is a sales distributor company engaged in drinks made from tea, this company was formed only to focus on sales, therefore in each activity only sell. In its operational activities sometimes sales and cash receipts experience certain obstacles, there are not optimal sales and poor sales procedures. The purpose of this study is to find out how the accounting system sales and cash receipts at PT Sinar Sosro Sukabumi Sales Office. The research method used is qualitative with a descriptive approach. The object of research is the accounting information system sales and cash receipts. Data collection techniques in this study used primary data sources, there are observation, interviews and documentation. While the data analysis technique used in this study is the analysis before the field and analysis during and after the field, there are data reduction, data presentation and conclusion. The results of this study indicate, the sales accounting information system has used a computer and android-based system, procedures such as forms and documents are in accordance with the theory. At cash receipts the procedure for recording and proof of transaction forms is very good which is in accordance with the theory and deposit made on the same day of receipt. Whereas in internal control there are multiple positions carried out by cashiers, which are in charge of receipts, expenses and also financial records.
M Faz'al Maulana (1530611025) Muhammadiyah University of Sukabumi. Analysis of Accounting Information Systems of Sales and Cash Receipts at PT Sinar Sosro Sukabumi Sales Office (Advisor are Mrs. Evi Martaseli, SE, M.Ak. and Mr. H Darmo H Suwiryo, SE, MM) This research was conducted to find out how the Seller Accounting System and Cash Receipts at PT Sinar Sosro Sukabumi Sales Office. The variables used in this study are the Sales Accounting System, and the Cash Receipt System. PT Sinar Sosro Sukabumi sales office is a sales distributor company engaged in drinks made from tea, this company was formed only to focus on sales, therefore in each activity only sell. In its operational activities sometimes sales and cash receipts experience certain obstacles, there are not optimal sales and poor sales procedures. The purpose of this study is to find out how the accounting system sales and cash receipts at PT Sinar Sosro Sukabumi Sales Office. The research method used is qualitative with a descriptive approach. The object of research is the accounting information system sales and cash receipts. Data collection techniques in this study used primary data sources, there are observation, interviews and documentation. While the data analysis technique used in this study is the analysis before the field and analysis during and after the field, there are data reduction, data presentation and conclusion. The results of this study indicate, the sales accounting information system has used a computer and android-based system, procedures such as forms and documents are in accordance with the theory. At cash receipts the procedure for recording and proof of transaction forms is very good which is in accordance with the theory and deposit made on the same day of receipt. Whereas in internal control there are multiple positions carried out by cashiers, which are in charge of receipts, expenses and also financial records.
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