Daftar Isi:
  • Information System is a series of formal procedures in which data is collected, processed into information and distributed to users (Mahatmo, 2014). This system is one of the products of the industrialization era 4.0 which is very supportive in the performance of a company. Information system has been very commonly used by companies for helping the efficiency the company performance. This observation aims to analyze the efficiency of the application of Accounting Information System (AIS) with focus on AIS Web-based sales in commercial activities start from sales transactions to input to Commercial Applications. This observation uses a qualitative approach with observation, interviews and documentation as data collection methods. In this observation was found that the company used double-steps in the collecting data system that was applied in the form of computerization and manual. There are also findings that indicate a difference between Standard Operating Procedure (SOP) and AIS Web-based Sales. There are also complicated bureaucracy factors that reduce the essence of the Information System itself. In this observation it can be concluded that the presence of AIS and SOP does not guarantee the work quality of a company. As the company which becomes the objects of observation even though they have a sophisticated system, but if the actualization is not good, it will only aggravated the condition of the company. Key words : accounting information system, standard operational procedure, commercial