Sistem Informasi Akuntansi Penjualan Kredit pada PT. Batu Bhumi Suryatama
| Main Author: | Rosmala, Raissa Rena Rhea |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51831/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51831/2/BAB%20I.pdf http://eprints.umm.ac.id/51831/3/BAB%20II.pdf http://eprints.umm.ac.id/51831/4/BAB%20III.pdf http://eprints.umm.ac.id/51831/5/BAB%20IV.pdf http://eprints.umm.ac.id/51831/6/BAB%20V.pdf http://eprints.umm.ac.id/51831/7/LAMPIRAN.pdf http://eprints.umm.ac.id/51831/ |
Daftar Isi:
- The existence of a sales accounting information system plays a role in helping leaders and managers obtain useful information, especially in terms of determining sales policies that will be pursued. The purpose of this study was to analyze the application of credit sales accounting information systems that have been implemented by PT. Batu Bhumi Suryatama. The research method used is qualitative using descriptive research. The results of this study is documents used in accounting information systems for credit sales including store billing documents, travel documents, and item notes. However, there are still discrepancies in recording format such as the absence of company identity, docume nts are not printed numbers, documents are incomplete and there is still no authorization from the authorities. In the organizational structure, functions involved in the credit sales system include administrative functions, warehouse functions, and shipping functions. The functions are still combined. In addition, the accounting records used by the company are credit cards and warehouse cards there is no authorization by the authorized party in the recording. The sales report also does not contain the authorization.