EVALUASI SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA USAHA KECIL DAN MENENGAH (STUDI KASUS PADA KSU BROSEM BATU TAHUN 2019)
| Main Author: | Sofiulloh, Mochamad |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/49124/1/Pendahuluan.pdf http://eprints.umm.ac.id/49124/2/BAB%20I.pdf http://eprints.umm.ac.id/49124/3/BAB%20II.pdf http://eprints.umm.ac.id/49124/4/BAB%20III.pdf http://eprints.umm.ac.id/49124/5/BAB%20IV.pdf http://eprints.umm.ac.id/49124/6/BAB%20V.pdf http://eprints.umm.ac.id/49124/7/Lampiran.pdf http://eprints.umm.ac.id/49124/ |
Daftar Isi:
- Abstract This research was conducted to evaluate the cash sales accounting information system and conduct an assessment of the internal control of the cash sales accounting information system at Brosem Batu KSU. This type of research is a case study. Data is obtained by documentation, namely by photographing, writing or duplicating documents related to cash sales accounting information systems and conducting interviews with each function related to cash sales. The data needed were company history data, organizational structure, and cash sales procedures. Data analysis techniques are used in this study are (1) descriptive technique, by presenting cash sales information system at the company consisting of procedure, document, internal control and the use of any records by the company, (2) analytical technique, by analyzing cash sales procedures and internal controls to determine weaknesses that occur in the company (3) design technique, by designing organizational structures, designing cash sales system procedures, cash sales flowcharts, and designing forms that are needed by management. The results of the study indicate that the cash sales accounting information system conducted by KSU Brosem Batu is not corresponding the cash sales accounting information theorist system. Multiple positions often occur within the company, there are no accounting functions, cash, and shipping functions, and have not made accounting records such as general journals, sales journals, cash receipt journals, warehouse cards, and inventory cards.