ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DALAM MENINGKATKAN SISTEM PENGENDALIAN INTERNAL PADA PT. PUTRA PERDANA INDONIAGA CABANG SURABAYA

Abstract

Abstract : In this era of revolution, companies in Indonesia are experiencing very rapid development as well as automotive companies. In the development of sales in the automotive sector, credit sales are more in demand among the public because they can reach the entire market share. With a credit sales accounting information system owned by the company, the company gets an effective report in knowing the flow of structured credit sales. Credit Sales Accounting Information System includes the credit sales process from the beginning of receiving orders to issuing units and collecting receivables. The purpose of this study was to analyze the role of credit sales accounting information systems in an effort to improve the existing internal control system using descriptive qualitative research methods. The conclusion of the results of this study is that the credit sales accounting system implemented at PT. Putra Perdana Indoniaga still has shortcomings, among others: (1) There is no separation of parts in the cash receipts, warehouse and billing still together. The author's suggestion to the company is to implement functions in the credit sales accounting information system in accordance with applicable standards.